Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 12623144 Mr George Rhodes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12623144 2024-05-31 12623144 2025-05-31 12623144 2024-06-01 2025-05-31 12623144 frs-core:CurrentFinancialInstruments 2025-05-31 12623144 frs-core:ComputerEquipment 2025-05-31 12623144 frs-core:ComputerEquipment 2024-06-01 2025-05-31 12623144 frs-core:ComputerEquipment 2024-05-31 12623144 frs-core:MotorVehicles 2025-05-31 12623144 frs-core:MotorVehicles 2024-06-01 2025-05-31 12623144 frs-core:MotorVehicles 2024-05-31 12623144 frs-core:PlantMachinery 2025-05-31 12623144 frs-core:PlantMachinery 2024-06-01 2025-05-31 12623144 frs-core:PlantMachinery 2024-05-31 12623144 frs-core:ShareCapital 2025-05-31 12623144 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 12623144 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12623144 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 12623144 frs-bus:SmallEntities 2024-06-01 2025-05-31 12623144 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12623144 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12623144 frs-bus:Director1 2024-06-01 2025-05-31 12623144 frs-countries:EnglandWales 2024-06-01 2025-05-31 12623144 2023-05-31 12623144 2024-05-31 12623144 2023-06-01 2024-05-31 12623144 frs-core:CurrentFinancialInstruments 2024-05-31 12623144 frs-core:ShareCapital 2024-05-31 12623144 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 12623144
The Advanced Plumbing Services Company Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Alliance Accountants (Grant & Co) Limited
Units 4 & 5 Rockfield Business Park
Old Station Drive
Cheltenham
Gloucestershire
GL53 0AN
The Advanced Plumbing Services Company Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
The Advanced Plumbing Services Company Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 12623144

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,559 |  | 4,746
|  |  | 3,559 |  | 4,746
CURRENT ASSETS
Stocks | 5 | 12,790 |  | 36,981 |
Debtors | 6 | 3,826 |  | 12,323 |
|  | 16,616 |  | 49,304 |
Creditors: Amounts Falling Due Within One Year | 7 | (66,694 ) |  | (59,886 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (50,078 ) |  | (10,582 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (46,519 ) |  | (5,836 )
NET LIABILITIES |  |  | (46,519 ) |  | (5,836 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (46,521 ) |  | (5,838 )
SHAREHOLDERS' FUNDS |  |  | (46,519) |  | (5,836)

For the year ending 31 May 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 George Rhodes Director
04/11/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Advanced Plumbing Services Company Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
The Advanced Plumbing Services Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12623144 . The registered office is Units 4 & 5 Rockfield Business Park, Old Station Drive, Cheltenham, Gloucestershire, GL53 0AN.
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% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: )
5 -
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 1,950 | 7,964 | 2,210 | 12,124
As at 31 May 2025 | 1,950 | 7,964 | 2,210 | 12,124
Depreciation
As at 1 June 2024 | 1,127 | 5,444 | 807 | 7,378
Provided during the period | 206 | 630 | 351 | 1,187
As at 31 May 2025 | 1,333 | 6,074 | 1,158 | 8,565

...CONTINUED
Page 2
Page 3
The Advanced Plumbing Services Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 617 | 1,890 | 1,052 | 3,559
As at 1 June 2024 | 823 | 2,520 | 1,403 | 4,746

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 8,059 |  | 15,361
Work in progress | 4,731 |  | 21,620
| 12,790 |  | 36,981

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,826 |  | 12,323

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,888 |  | 2,451
Bank loans and overdrafts | 9,744 |  | 9,503
Other taxes and social security | 5,882 |  | 1,526
VAT | 10,611 |  | 8,295
Other creditors | 1,929 |  | 3,228
Accruals and deferred income | 975 |  | 975
Directors' loan accounts | 33,665 |  | 18,122
Amounts owed to associates | - |  | 15,786
| 66,694 |  | 59,886

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3