Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 06898418 Mr Philip Cameron Mrs Sheryl Cameron Genesis Process Group Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06898418 2024-05-31 06898418 2025-05-31 06898418 2024-06-01 2025-05-31 06898418 frs-core:CurrentFinancialInstruments 2025-05-31 06898418 frs-core:ComputerEquipment 2025-05-31 06898418 frs-core:ComputerEquipment 2024-06-01 2025-05-31 06898418 frs-core:ComputerEquipment 2024-05-31 06898418 frs-core:FurnitureFittings 2025-05-31 06898418 frs-core:FurnitureFittings 2024-06-01 2025-05-31 06898418 frs-core:FurnitureFittings 2024-05-31 06898418 frs-core:NetGoodwill 2025-05-31 06898418 frs-core:NetGoodwill 2024-06-01 2025-05-31 06898418 frs-core:NetGoodwill 2024-05-31 06898418 frs-core:MotorVehicles 2025-05-31 06898418 frs-core:MotorVehicles 2024-06-01 2025-05-31 06898418 frs-core:MotorVehicles 2024-05-31 06898418 frs-core:PlantMachinery 2025-05-31 06898418 frs-core:PlantMachinery 2024-06-01 2025-05-31 06898418 frs-core:PlantMachinery 2024-05-31 06898418 frs-core:ShareCapital 2025-05-31 06898418 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06898418 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06898418 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06898418 frs-bus:SmallEntities 2024-06-01 2025-05-31 06898418 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06898418 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06898418 1 2024-06-01 2025-05-31 06898418 frs-bus:Director1 2024-06-01 2025-05-31 06898418 frs-bus:Director1 2024-05-31 06898418 frs-bus:Director1 2025-05-31 06898418 frs-bus:Director2 2024-06-01 2025-05-31 06898418 frs-bus:Director2 2024-05-31 06898418 frs-bus:Director2 2025-05-31 06898418 frs-countries:EnglandWales 2024-06-01 2025-05-31 06898418 2023-05-31 06898418 2024-05-31 06898418 2023-06-01 2024-05-31 06898418 frs-core:CurrentFinancialInstruments 2024-05-31 06898418 frs-core:ShareCapital 2024-05-31 06898418 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06898418
GENESIS PROCESS SOLUTIONS LIMITED
Financial Statements
For The Year Ended 31 May 2025
Arthur G Edwards & Co Limited
Independent Certified Practising Accountants
Alexandra House
74 Moorland Road
Stoke-on-Trent
Staffs
ST6 1DY
GENESIS PROCESS SOLUTIONS LIMITED
Contents
Contents

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

Page 1
GENESIS PROCESS SOLUTIONS LIMITED
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 06898418

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 7,000 |  | 8,750
Tangible Assets | 5 |  | 21,538 |  | 25,504
Investment Properties | 6 |  | 346,122 |  | -
|  |  | 374,660 |  | 34,254
CURRENT ASSETS
Stocks |  | 208,871 |  | 138,299 |
Debtors | 7 | 945,124 |  | 1,055,053 |
Cash at bank and in hand |  | 1,031,843 |  | 815,466 |
|  | 2,185,838 |  | 2,008,818 |
Creditors: Amounts Falling Due Within One Year | 8 | (471,919 ) |  | (254,945 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,713,919 |  | 1,753,873
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,088,579 |  | 1,788,127
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,115 ) |  | (6,115 )
NET ASSETS |  |  | 2,082,464 |  | 1,782,012
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 2,082,454 |  | 1,782,002
SHAREHOLDERS' FUNDS |  |  | 2,082,464 |  | 1,782,012

Page 1
Page 2
GENESIS PROCESS SOLUTIONS LIMITED
Balance Sheet (continued)
As At 31 May 2025
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 Philip Cameron Director
28/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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GENESIS PROCESS SOLUTIONS LIMITED
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
GENESIS PROCESS SOLUTIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06898418 . The registered office is Alexandra House, 74 Moorland Road, Stoke-on-Trent, Staffs, ST6 1DY.
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 comprises of the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less depreciation. 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
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. 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.
2.7. 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.
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GENESIS PROCESS SOLUTIONS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.8. 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.
2.9. Taxation
The corporation tax currently payable is based on taxable profit for the year.Taxable profit differs from pfofit before taxation as reported in the profit and loss account because of adjustments made for disallowable items of expenditure.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 recogised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised. Deferred tax liabilities are presented within provisions for liabilities.
2.10. Pensions
The company operates a defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the schemes.
2.11. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 35,000
As at 31 May 2025 | 35,000
Amortisation
As at 1 June 2024 | 26,250
Provided during the period | 1,750
As at 31 May 2025 | 28,000
Net Book Value
As at 31 May 2025 | 7,000
As at 1 June 2024 | 8,750

Page 4
Page 5
GENESIS PROCESS SOLUTIONS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 42,871 | 18,562 | 60,047 | 31,940 | 153,420
Additions | - | - | 2,460 | 752 | 3,212
As at 31 May 2025 | 42,871 | 18,562 | 62,507 | 32,692 | 156,632
Depreciation
As at 1 June 2024 | 35,902 | 15,305 | 51,667 | 25,042 | 127,916
Provided during the period | 1,742 | 814 | 2,710 | 1,912 | 7,178
As at 31 May 2025 | 37,644 | 16,119 | 54,377 | 26,954 | 135,094
Net Book Value
As at 31 May 2025 | 5,227 | 2,443 | 8,130 | 5,738 | 21,538
As at 1 June 2024 | 6,969 | 3,257 | 8,380 | 6,898 | 25,504

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | -
Additions | 346,122
As at 31 May 2025 | 346,122

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 261,547 |  | 373,674
Prepayments and accrued income | 10,326 |  | 7,705
Other debtors | 661,400 |  | 661,400
VAT | - |  | 6,001
Directors' loan accounts | 11,851 |  | 6,273
| 945,124 |  | 1,055,053

Page 5
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GENESIS PROCESS SOLUTIONS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 248,242 |  | 170,390
Corporation tax | 113,004 |  | 56,922
VAT | 55,779 |  | -
Other creditors | 11,374 |  | 11,374
Accruals and deferred income | 43,520 |  | 16,259
| 471,919 |  | 254,945

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Philip Cameron | 6,272 | 1,747 | - | - | 8,019
Mrs Sheryl Cameron | - | 3,832 | - | - | 3,832

The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Genesis Process Group Ltd by virtue of its ownership of 100% of the issued share capital in the company.
Page 6