Acorah Software Products - Accounts Production 16.5.460 false true true 30 November 2023 1 December 2022 false 1 December 2023 31 March 2025 31 March 2025 08777179 Mr R A Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08777179 2023-11-30 08777179 2025-03-31 08777179 2023-12-01 2025-03-31 08777179 frs-core:CurrentFinancialInstruments 2025-03-31 08777179 frs-core:Non-currentFinancialInstruments 2025-03-31 08777179 frs-core:BetweenOneFiveYears 2025-03-31 08777179 frs-core:ComputerEquipment 2025-03-31 08777179 frs-core:ComputerEquipment 2023-12-01 2025-03-31 08777179 frs-core:ComputerEquipment 2023-11-30 08777179 frs-core:FurnitureFittings 2025-03-31 08777179 frs-core:FurnitureFittings 2023-12-01 2025-03-31 08777179 frs-core:FurnitureFittings 2023-11-30 08777179 frs-core:NetGoodwill 2025-03-31 08777179 frs-core:NetGoodwill 2023-12-01 2025-03-31 08777179 frs-core:NetGoodwill 2023-11-30 08777179 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 08777179 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2025-03-31 08777179 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 08777179 frs-core:MotorVehicles 2025-03-31 08777179 frs-core:MotorVehicles 2023-12-01 2025-03-31 08777179 frs-core:MotorVehicles 2023-11-30 08777179 frs-core:PlantMachinery 2025-03-31 08777179 frs-core:PlantMachinery 2023-12-01 2025-03-31 08777179 frs-core:PlantMachinery 2023-11-30 08777179 frs-core:WithinOneYear 2025-03-31 08777179 frs-core:ShareCapital 2025-03-31 08777179 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08777179 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2025-03-31 08777179 frs-bus:FilletedAccounts 2023-12-01 2025-03-31 08777179 frs-bus:SmallEntities 2023-12-01 2025-03-31 08777179 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2025-03-31 08777179 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2025-03-31 08777179 frs-bus:Director1 2023-12-01 2025-03-31 08777179 frs-bus:Director1 2023-11-30 08777179 frs-bus:Director1 2025-03-31 08777179 frs-core:CurrentFinancialInstruments 1 2025-03-31 08777179 frs-countries:EnglandWales 2023-12-01 2025-03-31 08777179 2022-11-30 08777179 2023-11-30 08777179 2022-12-01 2023-11-30 08777179 frs-core:CurrentFinancialInstruments 2023-11-30 08777179 frs-core:Non-currentFinancialInstruments 2023-11-30 08777179 frs-core:BetweenOneFiveYears 2023-11-30 08777179 frs-core:MotorVehicles 2022-12-01 2023-11-30 08777179 frs-core:WithinOneYear 2023-11-30 08777179 frs-core:ShareCapital 2023-11-30 08777179 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 08777179 frs-core:CurrentFinancialInstruments 1 2023-11-30
Registered number: 08777179
24/7 Plumbing & Gas (UK) Limited
Unaudited Financial Statements
For the Period 1 December 2023 to 31 March 2025
Agile Accountants
24/7 Plumbing & Gas (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
24/7 Plumbing & Gas (UK) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08777179

| 31 March 2025 | 30 November 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 51,136 |  | 36,222
|  |  | 51,136 |  | 36,222
CURRENT ASSETS
Stocks | 6 | 15,000 |  | 8,543 |
Debtors | 7 | 100,731 |  | 90,399 |
Cash at bank and in hand |  | 23,977 |  | 20,562 |
|  | 139,708 |  | 119,504 |
Creditors: Amounts Falling Due Within One Year | 8 | (155,482 ) |  | (108,957 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,774 ) |  | 10,547
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 35,362 |  | 46,769
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (33,172 ) |  | (33,783 )
NET ASSETS |  |  | 2,190 |  | 12,986
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,090 |  | 12,886
SHAREHOLDERS' FUNDS |  |  | 2,190 |  | 12,986

Page 1
Page 2
24/7 Plumbing & Gas (UK) Limited
Balance Sheet (continued)
As At 31 March 2025
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board

Mr R A Brown Director
16 October 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
24/7 Plumbing & Gas (UK) Limited
Notes to the Financial Statements
For the Period 1 December 2023 to 31 March 2025
Notes to the Financial Statements
1. General Information
24/7 Plumbing & Gas (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08777179 . The registered office is 45 Fitzroy Street, 4th Floor, Silverstream House, London, W1T 6EB.
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. Going Concern Disclosure
The director believe's that notwithstanding net current liabilities of £15,774, the company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support from the director will be adequate to meet the company’s needs for a period of at least 12 months from the date of approval of these financial statements.
2.3. Turnover
Turnover is recognised to the extent there is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from a contract to provide services is recognised in the period in which the services are provided.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to Amortisation over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss.

Leasehold | 3 years on a straight line basis
Plant & Machinery | 20% on cost
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on reducing balance

2.6. Leasing and Hire Purchase Contracts
Leases in which the company assumes substantially all the risks and rewards of ownership of the leased asset are classified as finance leases. All other leases are classified as operating leases.
Payments (excluding costs for services and insurance) made under operating leases are recognised in the profit and loss account on a straight-line basis over the term of the lease unless the payments to the lessor are structured to increase in line with expected general inflation; in which case the payments related to the structured increases are recognised as incurred. Lease incentives received are recognised in profit and loss over the term of the lease an an integral part of the total lease expenses.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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24/7 Plumbing & Gas (UK) Limited
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 March 2025
2.8. Financial Instruments
Trade and other debtors / creditors
Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.
Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised within profit or loss.
For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.
2.9. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.10. 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 period, 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.
2.11. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions in a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss in the periods during which services are rendered by employees.
2.12. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.
Dividends on shares recognised as liabilities are recognised as expenses and are classified within interest payable.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2023: 4)
4 4
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24/7 Plumbing & Gas (UK) Limited
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2023 | 5,000
As at 31 March 2025 | 5,000
Amortisation
As at 1 December 2023 | 5,000
As at 31 March 2025 | 5,000
Net Book Value
As at 31 March 2025 | -
As at 1 December 2023 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2023 | - | 5,050 | 66,913 | 2,174
Additions | 2,008 | - | 40,063 | -
Disposals | - | - | (34,912 ) | -
As at 31 March 2025 | 2,008 | 5,050 | 72,064 | 2,174
Depreciation
As at 1 December 2023 | - | 5,050 | 32,338 | 1,584
Provided during the period | 558 | - | 11,860 | 197
Disposals | - | - | (20,797 ) | -
As at 31 March 2025 | 558 | 5,050 | 23,401 | 1,781
Net Book Value
As at 31 March 2025 | 1,450 | - | 48,663 | 393
As at 1 December 2023 | - | - | 34,575 | 590

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2023 | 3,187 | 77,324
Additions | - | 42,071
Disposals | - | (34,912 )
As at 31 March 2025 | 3,187 | 84,483

...CONTINUED
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Page 6
24/7 Plumbing & Gas (UK) Limited
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 March 2025

Depreciation
As at 1 December 2023 | 2,130 | 41,102
Provided during the period | 427 | 13,042
Disposals | - | (20,797 )
As at 31 March 2025 | 2,557 | 33,347
Net Book Value
As at 31 March 2025 | 630 | 51,136
As at 1 December 2023 | 1,057 | 36,222

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 31 March 2025 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 46,380 |  | 31,254

6. Stocks

| 31 March 2025 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Stock | 15,000 |  | 8,543

7. Debtors

| 31 March 2025 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,749 |  | 11,581
Prepayments and accrued income | 5,678 |  | 732
Other debtors | 65,652 |  | 78,086
Corporation tax recoverable assets | 21,652 |  | -
| 100,731 |  | 90,399

8. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 16,045 |  | 7,174
Trade creditors | 32,543 |  | 28,457
Bank loans and overdrafts | 5,000 |  | 5,000
Corporation tax | 8,913 |  | 15,416
Other taxes and social security | 68,066 |  | 44,182
Other creditors | 5,993 |  | 6,478
Trade debtor - payments on account | 18,500 |  | -
Accruals and deferred income | 422 |  | 2,250
| 155,482 |  | 108,957

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions amount to £449 (2023 : £409) were due to the fund and included in Other Creditors.
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24/7 Plumbing & Gas (UK) Limited
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 March 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,922 |  | 25,866
Bank loans | 1,250 |  | 7,917
| 33,172 |  | 33,783

10. Obligations Under Finance Leases and Hire Purchase

| 31 March 2025 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 16,045 |  | 7,174
Later than one year and not later than five years | 31,922 |  | 25,866
| 47,967 |  | 33,040
| 47,967 |  | 33,040

11. Share Capital

| 31 March 2025 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 March 2025 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 8,000 |  | 7,500
Later than one year and not later than five years | 18,666 |  | 24,000
| 26,666 |  | 31,500

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Richard Brown | 50,714 | 22,093 | 8,653 | - | 64,154

The above loan is unsecured and repayable on demand with interest being charged at the HMRC approved rate of 2.25%.
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