Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11095101 Louis Cocksey Niall Cocksey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11095101 2023-12-31 11095101 2024-12-31 11095101 2024-01-01 2024-12-31 11095101 frs-core:CurrentFinancialInstruments 2024-12-31 11095101 frs-core:ComputerEquipment 2024-12-31 11095101 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11095101 frs-core:ComputerEquipment 2023-12-31 11095101 frs-core:MotorVehicles 2024-12-31 11095101 frs-core:MotorVehicles 2024-01-01 2024-12-31 11095101 frs-core:MotorVehicles 2023-12-31 11095101 frs-core:PlantMachinery 2024-12-31 11095101 frs-core:PlantMachinery 2024-01-01 2024-12-31 11095101 frs-core:PlantMachinery 2023-12-31 11095101 frs-core:ShareCapital 2024-12-31 11095101 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11095101 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11095101 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11095101 frs-bus:SmallEntities 2024-01-01 2024-12-31 11095101 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11095101 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11095101 frs-bus:Director1 2024-01-01 2024-12-31 11095101 frs-bus:Director2 2024-01-01 2024-12-31 11095101 frs-countries:EnglandWales 2024-01-01 2024-12-31 11095101 2022-12-31 11095101 2023-12-31 11095101 2023-01-01 2023-12-31 11095101 frs-core:CurrentFinancialInstruments 2023-12-31 11095101 frs-core:ShareCapital 2023-12-31 11095101 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11095101
Neat Heat Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11095101
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,535 32,715
77,535 32,715
CURRENT ASSETS
Debtors 5 606,418 205,198
Cash at bank and in hand 34,064 381,631
640,482 586,829
Creditors: Amounts Falling Due Within One Year 6 (613,109 ) (518,913 )
NET CURRENT ASSETS (LIABILITIES) 27,373 67,916
TOTAL ASSETS LESS CURRENT LIABILITIES 104,908 100,631
NET ASSETS 104,908 100,631
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 104,907 100,630
SHAREHOLDERS' FUNDS 104,908 100,631
For the year ending 31 December 2024 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
Louis Cocksey
Director
10/10/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Neat Heat Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11095101 . The registered office is 4 Lingfield Avenue, Hazel Grove, Stockport, SK7 4SL.
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 20% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 33% Straight line
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: 7 (2023: 5)
7 5
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 10,571 47,167 598 58,336
Additions 3,132 66,498 482 70,112
As at 31 December 2024 13,703 113,665 1,080 128,448
Depreciation
As at 1 January 2024 6,370 19,161 90 25,621
Provided during the period 1,310 23,626 356 25,292
As at 31 December 2024 7,680 42,787 446 50,913
Net Book Value
As at 31 December 2024 6,023 70,878 634 77,535
As at 1 January 2024 4,201 28,006 508 32,715
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 128,593 26,880
Other debtors 477,825 178,318
606,418 205,198
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 129,994 38,898
Bank loans and overdrafts 1,265 479
Other creditors 466,320 441,361
Taxation and social security 15,530 38,175
613,109 518,913
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3