Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13376635 Mr Sean Davies Ms Rebecca Vaughan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13376635 2024-03-31 13376635 2025-03-31 13376635 2024-04-01 2025-03-31 13376635 frs-core:CurrentFinancialInstruments 2025-03-31 13376635 frs-core:Non-currentFinancialInstruments 2025-03-31 13376635 frs-core:BetweenOneFiveYears 2025-03-31 13376635 frs-core:MotorVehicles 2025-03-31 13376635 frs-core:MotorVehicles 2024-04-01 2025-03-31 13376635 frs-core:MotorVehicles 2024-03-31 13376635 frs-core:PlantMachinery 2025-03-31 13376635 frs-core:PlantMachinery 2024-04-01 2025-03-31 13376635 frs-core:PlantMachinery 2024-03-31 13376635 frs-core:WithinOneYear 2025-03-31 13376635 frs-core:ShareCapital 2025-03-31 13376635 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13376635 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13376635 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13376635 frs-bus:SmallEntities 2024-04-01 2025-03-31 13376635 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13376635 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13376635 frs-bus:Director1 2024-04-01 2025-03-31 13376635 frs-bus:Director2 2024-04-01 2025-03-31 13376635 frs-countries:EnglandWales 2024-04-01 2025-03-31 13376635 2023-03-31 13376635 2024-03-31 13376635 2023-04-01 2024-03-31 13376635 frs-core:CurrentFinancialInstruments 2024-03-31 13376635 frs-core:Non-currentFinancialInstruments 2024-03-31 13376635 frs-core:BetweenOneFiveYears 2024-03-31 13376635 frs-core:WithinOneYear 2024-03-31 13376635 frs-core:ShareCapital 2024-03-31 13376635 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13376635
Sd Water Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 13376635
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,072 28,022
42,072 28,022
CURRENT ASSETS
Debtors 5 101,400 148,644
Cash at bank and in hand 17,766 16,185
119,166 164,829
Creditors: Amounts Falling Due Within One Year 6 (111,763 ) (146,670 )
NET CURRENT ASSETS (LIABILITIES) 7,403 18,159
TOTAL ASSETS LESS CURRENT LIABILITIES 49,475 46,181
Creditors: Amounts Falling Due After More Than One Year 7 (5,023 ) (12,919 )
NET ASSETS 44,452 33,262
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement 44,450 33,260
SHAREHOLDERS' FUNDS 44,452 33,262
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Sean Davies
Director
Ms Rebecca Vaughan
Director
22/10/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Sd Water Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13376635 . The registered office is 33 Kempton Avenue, Hereford, HR4 9TU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 907 54,489 55,396
Additions - 28,000 28,000
As at 31 March 2025 907 82,489 83,396
Depreciation
As at 1 April 2024 350 27,024 27,374
Provided during the period 83 13,867 13,950
As at 31 March 2025 433 40,891 41,324
Net Book Value
As at 31 March 2025 474 41,598 42,072
As at 1 April 2024 557 27,465 28,022
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 92,918 143,790
VAT 8,482 4,854
101,400 148,644
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,896 7,896
Trade creditors 19,600 -
Corporation tax 21,164 37,486
Other taxes and social security 46,456 71,904
Accruals and deferred income 1,520 1,216
Directors' loan accounts 15,127 28,168
111,763 146,670
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,023 12,919
Page 3
Page 4
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,896 7,896
Later than one year and not later than five years 5,023 12,919
12,919 20,815
12,919 20,815
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4