Acorah Software Products - Accounts Production 16.6.950 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 13524287 Mr Lee Johnson Mrs Hannah Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13524287 2024-07-31 13524287 2025-07-31 13524287 2024-08-01 2025-07-31 13524287 frs-core:CurrentFinancialInstruments 2025-07-31 13524287 frs-core:Non-currentFinancialInstruments 2025-07-31 13524287 frs-core:ComputerEquipment 2025-07-31 13524287 frs-core:ComputerEquipment 2024-08-01 2025-07-31 13524287 frs-core:ComputerEquipment 2024-07-31 13524287 frs-core:MotorVehicles 2025-07-31 13524287 frs-core:MotorVehicles 2024-08-01 2025-07-31 13524287 frs-core:MotorVehicles 2024-07-31 13524287 frs-core:PlantMachinery 2025-07-31 13524287 frs-core:PlantMachinery 2024-08-01 2025-07-31 13524287 frs-core:PlantMachinery 2024-07-31 13524287 frs-core:ShareCapital 2025-07-31 13524287 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13524287 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13524287 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 13524287 frs-bus:SmallEntities 2024-08-01 2025-07-31 13524287 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13524287 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13524287 frs-bus:Director1 2024-08-01 2025-07-31 13524287 frs-bus:Director2 2024-08-01 2025-07-31 13524287 frs-countries:EnglandWales 2024-08-01 2025-07-31 13524287 2023-07-31 13524287 2024-07-31 13524287 2023-08-01 2024-07-31 13524287 frs-core:CurrentFinancialInstruments 2024-07-31 13524287 frs-core:Non-currentFinancialInstruments 2024-07-31 13524287 frs-core:ShareCapital 2024-07-31 13524287 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13524287
M1 Welfare Sanitation Services Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Branagans Accountancy Services Ltd
352 Herringthorpe Valley Rd
Rotherham
S60 4LA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13524287
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,616 19,211
33,616 19,211
CURRENT ASSETS
Debtors 5 38,689 29,856
Cash at bank and in hand 62,949 34,547
101,638 64,403
Creditors: Amounts Falling Due Within One Year 6 (34,681 ) (24,823 )
NET CURRENT ASSETS (LIABILITIES) 66,957 39,580
TOTAL ASSETS LESS CURRENT LIABILITIES 100,573 58,791
Creditors: Amounts Falling Due After More Than One Year 7 (11,703 ) (9,004 )
NET ASSETS 88,870 49,787
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 88,868 49,785
SHAREHOLDERS' FUNDS 88,870 49,787
Page 1
Page 2
For the year ending 31 July 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 Lee Johnson
Director
21/11/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M1 Welfare Sanitation Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13524287 . The registered office is 123 Watson Road, Rotherham, S61 1JX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 25%
Motor Vehicles 20%
Computer Equipment 25%
2.4. 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: 3 (2024: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 1,733 24,599 600 26,932
Additions - 26,490 - 26,490
Disposals - (7,000 ) - (7,000 )
As at 31 July 2025 1,733 44,089 600 46,422
Depreciation
As at 1 August 2024 635 6,936 150 7,721
Provided during the period 274 8,114 113 8,501
Disposals - (3,416 ) - (3,416 )
As at 31 July 2025 909 11,634 263 12,806
Net Book Value
As at 31 July 2025 824 32,455 337 33,616
As at 1 August 2024 1,098 17,663 450 19,211
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 38,229 29,856
VAT 460 -
38,689 29,856
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,397 15
Corporation tax 30,331 24,807
Other taxes and social security 817 1
Directors' loan accounts 136 -
34,681 24,823
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
VAT 11,703 9,004
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4