Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 03879353 R Allen Mrs V Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03879353 2024-04-30 03879353 2025-04-30 03879353 2024-05-01 2025-04-30 03879353 frs-core:CurrentFinancialInstruments 2025-04-30 03879353 frs-core:BetweenOneFiveYears 2025-04-30 03879353 frs-core:ComputerEquipment 2025-04-30 03879353 frs-core:ComputerEquipment 2024-05-01 2025-04-30 03879353 frs-core:ComputerEquipment 2024-04-30 03879353 frs-core:FurnitureFittings 2025-04-30 03879353 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03879353 frs-core:FurnitureFittings 2024-04-30 03879353 frs-core:MotorVehicles 2025-04-30 03879353 frs-core:MotorVehicles 2024-05-01 2025-04-30 03879353 frs-core:MotorVehicles 2024-04-30 03879353 frs-core:PlantMachinery 2025-04-30 03879353 frs-core:PlantMachinery 2024-05-01 2025-04-30 03879353 frs-core:PlantMachinery 2024-04-30 03879353 frs-core:WithinOneYear 2025-04-30 03879353 frs-core:ShareCapital 2025-04-30 03879353 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03879353 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03879353 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03879353 frs-bus:SmallEntities 2024-05-01 2025-04-30 03879353 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03879353 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03879353 frs-bus:Director1 2024-05-01 2025-04-30 03879353 frs-bus:Director1 2024-04-30 03879353 frs-bus:Director1 2025-04-30 03879353 frs-bus:Director2 2024-05-01 2025-04-30 03879353 frs-countries:EnglandWales 2024-05-01 2025-04-30 03879353 2023-04-30 03879353 2024-04-30 03879353 2023-05-01 2024-04-30 03879353 frs-core:CurrentFinancialInstruments 2024-04-30 03879353 frs-core:BetweenOneFiveYears 2024-04-30 03879353 frs-core:WithinOneYear 2024-04-30 03879353 frs-core:ShareCapital 2024-04-30 03879353 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 03879353
b Hygienic Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
b Hygienic Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
b Hygienic Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 03879353

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 185,597 |  | 213,649
|  |  | 185,597 |  | 213,649
CURRENT ASSETS
Stocks | 5 | 166,917 |  | 189,047 |
Debtors | 6 | 532,483 |  | 612,804 |
Cash at bank and in hand |  | 63,185 |  | 58,772 |
|  | 762,585 |  | 860,623 |
Creditors: Amounts Falling Due Within One Year | 7 | (787,383 ) |  | (627,952 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (24,798 ) |  | 232,671
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 160,799 |  | 446,320
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (50,000 )
NET ASSETS |  |  | 160,799 |  | 396,320
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 160,798 |  | 396,319
SHAREHOLDERS' FUNDS |  |  | 160,799 |  | 396,320

Page 1
Page 2
b Hygienic Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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

Mrs V Allen Director
14/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
b Hygienic Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
b Hygienic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03879353 . The registered office is Unit 3 Newstead, Industrial Estate Trentham, Stoke On Trent, ST4 8HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling which is the functional currency of the entity.
The monetary amounts included in the financial statements have been rounded to the nearest £.
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% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% straight line

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks 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.
Page 3
Page 4
b Hygienic Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:
Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estmated irrecoverable amounts are recoginsed in the Profit and Loss account when there is objective evidence that the asset is impaired.
Cash at bank and in hand
This comprises cash at bank and in hand.
Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.
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.
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 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.
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: 34 (2024: 33)
34 33
Page 4
Page 5
b Hygienic Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 1,126,158 | 44,816 | 12,185 | 45,507 | 1,228,666
Additions | 59,366 | - | - | - | 59,366
As at 30 April 2025 | 1,185,524 | 44,816 | 12,185 | 45,507 | 1,288,032
Depreciation
As at 1 May 2024 | 923,385 | 38,658 | 12,185 | 40,789 | 1,015,017
Provided during the period | 81,161 | 1,539 | - | 4,718 | 87,418
As at 30 April 2025 | 1,004,546 | 40,197 | 12,185 | 45,507 | 1,102,435
Net Book Value
As at 30 April 2025 | 180,978 | 4,619 | - | - | 185,597
As at 1 May 2024 | 202,773 | 6,158 | - | 4,718 | 213,649

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 166,917 |  | 189,047

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 430,773 |  | 415,674
Prepayments and accrued income | 66,327 |  | 57,002
Other debtors | 5,500 |  | 77,649
Corporation tax recoverable assets | 11,412 |  | -
Deferred tax current asset | 13,000 |  | -
Directors' loan accounts | 5,471 |  | 62,479
| 532,483 |  | 612,804

Page 5
Page 6
b Hygienic Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 192,838 |  | 210,818
Corporation tax | - |  | 11,000
Other taxes and social security | 18,714 |  | 16,499
VAT | 101,592 |  | 73,274
Other creditors | 24,342 |  | 28,891
Accruals and deferred income | 426,476 |  | 287,470
Amounts owed to related parties | 23,421 |  | -
| 787,383 |  | 627,952

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 108,719 |  | 120,697
Later than one year and not later than five years | 138,932 |  | 92,646
| 247,651 |  | 213,343

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Victoria Allen | 62,479 | 174,678 | (231,686 ) | - | 5,471

A material repayment of £80,000 was made in September 24 and a further material repayment of £40,000 was made in December 24 (2024 : £21,000 on 31/1/2024).
The above loan is unsecured, interest free and repayable on demand.
Page 6