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 10077418 Mr Andrew Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10077418 2024-03-31 10077418 2025-03-31 10077418 2024-04-01 2025-03-31 10077418 frs-core:CurrentFinancialInstruments 2025-03-31 10077418 frs-core:Non-currentFinancialInstruments 2025-03-31 10077418 frs-core:ComputerEquipment 2025-03-31 10077418 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10077418 frs-core:ComputerEquipment 2024-03-31 10077418 frs-core:ShareCapital 2025-03-31 10077418 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10077418 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10077418 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10077418 frs-bus:SmallEntities 2024-04-01 2025-03-31 10077418 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10077418 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10077418 frs-bus:Director1 2024-04-01 2025-03-31 10077418 frs-countries:EnglandWales 2024-04-01 2025-03-31 10077418 2023-03-31 10077418 2024-03-31 10077418 2023-04-01 2024-03-31 10077418 frs-core:CurrentFinancialInstruments 2024-03-31 10077418 frs-core:Non-currentFinancialInstruments 2024-03-31 10077418 frs-core:ShareCapital 2024-03-31 10077418 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10077418
Act Industrial Cleaning Specialists Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10077418
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 123
- 123
CURRENT ASSETS
Stocks 5 500 500
Debtors 6 14,025 27,745
Cash at bank and in hand 7,615 900
22,140 29,145
Creditors: Amounts Falling Due Within One Year 7 (13,761 ) (24,750 )
NET CURRENT ASSETS (LIABILITIES) 8,379 4,395
TOTAL ASSETS LESS CURRENT LIABILITIES 8,379 4,518
Creditors: Amounts Falling Due After More Than One Year 8 (8,378 ) (10,127 )
NET ASSETS/(LIABILITIES) 1 (5,609 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account - (5,610 )
SHAREHOLDERS' FUNDS 1 (5,609)
Page 1
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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 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 Andrew Robinson
Director
15/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Act Industrial Cleaning Specialists Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10077418 . The registered office is 6 Mccutcheon Street, Seaham, County Durham, SR7 0JS.
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:
Computer Equipment 25% Straight line
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 year 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 asset reflects 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 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: 2 (2024: 4)
2 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 8,489
As at 31 March 2025 8,489
Depreciation
As at 1 April 2024 8,366
Provided during the period 123
As at 31 March 2025 8,489
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 123
5. Stocks
2025 2024
£ £
Materials 500 500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,025 27,745
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,499 4,001
Corporation tax 458 -
PAYE 298 1,377
VAT 7,039 11,300
Net wages 2,287 2,828
Pension account 46 66
Director's loan account 134 5,178
13,761 24,750
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,378 10,127
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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