Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07835955 D Lindfield G Lindfield P Lindfield N Lindfield N Lindfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07835955 2024-03-31 07835955 2025-03-31 07835955 2024-04-01 2025-03-31 07835955 frs-core:CurrentFinancialInstruments 2025-03-31 07835955 frs-core:Non-currentFinancialInstruments 2025-03-31 07835955 frs-core:BetweenOneFiveYears 2025-03-31 07835955 frs-core:NetGoodwill 2025-03-31 07835955 frs-core:NetGoodwill 2024-04-01 2025-03-31 07835955 frs-core:NetGoodwill 2024-03-31 07835955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 07835955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 07835955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 07835955 frs-core:MotorVehicles 2025-03-31 07835955 frs-core:MotorVehicles 2024-04-01 2025-03-31 07835955 frs-core:MotorVehicles 2024-03-31 07835955 frs-core:PlantMachinery 2025-03-31 07835955 frs-core:PlantMachinery 2024-04-01 2025-03-31 07835955 frs-core:PlantMachinery 2024-03-31 07835955 frs-core:WithinOneYear 2025-03-31 07835955 frs-core:SharePremium 2025-03-31 07835955 frs-core:ShareCapital 2025-03-31 07835955 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07835955 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07835955 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07835955 frs-bus:SmallEntities 2024-04-01 2025-03-31 07835955 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07835955 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07835955 frs-bus:Director1 2024-04-01 2025-03-31 07835955 frs-bus:Director2 2024-04-01 2025-03-31 07835955 frs-bus:Director3 2024-04-01 2025-03-31 07835955 frs-bus:Director4 2024-04-01 2025-03-31 07835955 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 07835955 frs-countries:EnglandWales 2024-04-01 2025-03-31 07835955 2023-03-31 07835955 2024-03-31 07835955 2023-04-01 2024-03-31 07835955 frs-core:CurrentFinancialInstruments 2024-03-31 07835955 frs-core:Non-currentFinancialInstruments 2024-03-31 07835955 frs-core:BetweenOneFiveYears 2024-03-31 07835955 frs-core:WithinOneYear 2024-03-31 07835955 frs-core:SharePremium 2024-03-31 07835955 frs-core:ShareCapital 2024-03-31 07835955 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07835955
Bevtec Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
R Best & Co Ltd
Office 6
7 - 11 High Street
Reigate
Surrey
RH2 9AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07835955
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 495,340 471,759
495,340 471,759
CURRENT ASSETS
Stocks 6 1,500 1,500
Debtors 7 167,831 135,193
Investments 8 100 -
Cash at bank and in hand 135,195 117,933
304,626 254,626
Creditors: Amounts Falling Due Within One Year 9 (152,348 ) (147,149 )
NET CURRENT ASSETS (LIABILITIES) 152,278 107,477
TOTAL ASSETS LESS CURRENT LIABILITIES 647,618 579,236
Creditors: Amounts Falling Due After More Than One Year 10 (243,154 ) (226,718 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,543 ) (33,563 )
NET ASSETS 364,921 318,955
CAPITAL AND RESERVES
Called up share capital 12 100 100
Share premium account 199,910 199,910
Profit and Loss Account 164,911 118,945
SHAREHOLDERS' FUNDS 364,921 318,955
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
P Lindfield
Director
N Lindfield
Director
9 December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bevtec Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07835955 . The registered office is Unit 6 Graylands Estate, Langhurstwood Road, Horsham, West Sussex, RH12 4QD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.
2.4. 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:
Leasehold Over the term of the lease
Plant & Machinery 33% and 10% on reducing balance
Motor Vehicles 25% on reducing balance
2.5. 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 profit and loss account 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 the profit and loss account as incurred.
2.6. 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.
2.7. 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.
Page 3
Page 4
2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 13)
14 13
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 94,201
As at 31 March 2025 94,201
Amortisation
As at 1 April 2024 94,201
As at 31 March 2025 94,201
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 338,185 282,195 202,195 822,575
Additions - - 61,598 61,598
As at 31 March 2025 338,185 282,195 263,793 884,173
Depreciation
As at 1 April 2024 677 200,060 150,079 350,816
Provided during the period 339 9,250 28,428 38,017
As at 31 March 2025 1,016 209,310 178,507 388,833
Net Book Value
As at 31 March 2025 337,169 72,885 85,286 495,340
As at 1 April 2024 337,508 82,135 52,116 471,759
6. Stocks
2025 2024
£ £
Stock 1,500 1,500
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 159,276 130,275
Prepayments and accrued income 5,072 4,918
Other debtors 3,483 -
167,831 135,193
8. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 100 -
Page 5
Page 6
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,424 -
Trade creditors 50,081 58,273
Other loans 6,772 6,772
Corporation tax 27,753 24,342
Other taxes and social security 37,636 45,204
Other creditors 1,834 1,767
Accruals and deferred income 2,138 4,259
Directors' loan accounts 12,710 6,532
152,348 147,149
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 24,209 -
Other loans 218,945 226,718
243,154 226,718
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,424 -
Later than one year and not later than five years 24,209 -
37,633 -
37,633 -
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6