Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05435585 Mr Daryl Legg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05435585 2024-04-30 05435585 2025-04-30 05435585 2024-05-01 2025-04-30 05435585 frs-core:CurrentFinancialInstruments 2025-04-30 05435585 frs-core:Non-currentFinancialInstruments 2025-04-30 05435585 frs-core:ComputerEquipment 2025-04-30 05435585 frs-core:ComputerEquipment 2024-05-01 2025-04-30 05435585 frs-core:ComputerEquipment 2024-04-30 05435585 frs-core:FurnitureFittings 2025-04-30 05435585 frs-core:FurnitureFittings 2024-05-01 2025-04-30 05435585 frs-core:FurnitureFittings 2024-04-30 05435585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 05435585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 05435585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 05435585 frs-core:MotorVehicles 2025-04-30 05435585 frs-core:MotorVehicles 2024-05-01 2025-04-30 05435585 frs-core:MotorVehicles 2024-04-30 05435585 frs-core:PlantMachinery 2025-04-30 05435585 frs-core:PlantMachinery 2024-05-01 2025-04-30 05435585 frs-core:PlantMachinery 2024-04-30 05435585 frs-core:ShareCapital 2025-04-30 05435585 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05435585 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05435585 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05435585 frs-bus:SmallEntities 2024-05-01 2025-04-30 05435585 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05435585 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05435585 frs-bus:Director1 2024-05-01 2025-04-30 05435585 frs-countries:EnglandWales 2024-05-01 2025-04-30 05435585 2023-04-30 05435585 2024-04-30 05435585 2023-05-01 2024-04-30 05435585 frs-core:CurrentFinancialInstruments 2024-04-30 05435585 frs-core:Non-currentFinancialInstruments 2024-04-30 05435585 frs-core:ShareCapital 2024-04-30 05435585 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05435585
SLHS Van Sales Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05435585
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,431 10,896
10,431 10,896
CURRENT ASSETS
Stocks 5 411,633 363,107
Debtors 6 2,625 954
Cash at bank and in hand 161,429 176,599
575,687 540,660
Creditors: Amounts Falling Due Within One Year 7 (238,797 ) (247,735 )
NET CURRENT ASSETS (LIABILITIES) 336,890 292,925
TOTAL ASSETS LESS CURRENT LIABILITIES 347,321 303,821
Creditors: Amounts Falling Due After More Than One Year 8 (1,375 ) (10,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,099 ) (6,099 )
NET ASSETS 339,847 286,889
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 339,747 286,789
SHAREHOLDERS' FUNDS 339,847 286,889
Page 1
Page 2
For the year ending 30 April 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 Profit and Loss Account.
On behalf of the board
Mr Daryl Legg
Director
17/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SLHS Van Sales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05435585 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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:
Freehold 0% WDV
Plant & Machinery 15% WDV
Motor Vehicles 25% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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.
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2024 6,664 5,546 620 537
Additions - - - -
As at 30 April 2025 6,664 5,546 620 537
Depreciation
As at 1 May 2024 - 4,076 424 207
Provided during the period - 221 49 50
As at 30 April 2025 - 4,297 473 257
Net Book Value
As at 30 April 2025 6,664 1,249 147 280
As at 1 May 2024 6,664 1,470 196 330
Computer Equipment Total
£ £
Cost
As at 1 May 2024 7,344 20,711
Additions 224 224
As at 30 April 2025 7,568 20,935
Depreciation
As at 1 May 2024 5,108 9,815
Provided during the period 369 689
As at 30 April 2025 5,477 10,504
Net Book Value
As at 30 April 2025 2,091 10,431
As at 1 May 2024 2,236 10,896
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5. Stocks
2025 2024
£ £
Stock 411,633 363,107
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,625 954
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,099 -
Bank loans and overdrafts 10,000 10,000
Corporation tax 27,942 8,058
Other taxes and social security 2,126 906
VAT 17,996 21,407
Other creditors 553 136
Accruals and deferred income 2,600 2,350
Directors' loan accounts 168,481 204,878
238,797 247,735
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,375 10,833
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in Other Creditors is an amount of £168,481 (2024 - £204,878) owed to the director. This loan is interest free and no repayment terms have been agreed.
The policy used for government grants is the accrual model.
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