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 05121151 Christopher Brenchley Paul Sadd Alexander Hawk Nicola Waddell Lee Sadd Maria Sadd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05121151 2024-05-31 05121151 2025-05-31 05121151 2024-06-01 2025-05-31 05121151 frs-core:CurrentFinancialInstruments 2025-05-31 05121151 frs-core:Non-currentFinancialInstruments 2025-05-31 05121151 frs-core:BetweenOneFiveYears 2025-05-31 05121151 frs-core:ComputerEquipment 2025-05-31 05121151 frs-core:ComputerEquipment 2024-06-01 2025-05-31 05121151 frs-core:ComputerEquipment 2024-05-31 05121151 frs-core:FurnitureFittings 2025-05-31 05121151 frs-core:FurnitureFittings 2024-06-01 2025-05-31 05121151 frs-core:FurnitureFittings 2024-05-31 05121151 frs-core:MotorVehicles 2025-05-31 05121151 frs-core:MotorVehicles 2024-06-01 2025-05-31 05121151 frs-core:MotorVehicles 2024-05-31 05121151 frs-core:PlantMachinery 2025-05-31 05121151 frs-core:PlantMachinery 2024-06-01 2025-05-31 05121151 frs-core:PlantMachinery 2024-05-31 05121151 frs-core:WithinOneYear 2025-05-31 05121151 frs-core:ShareCapital 2025-05-31 05121151 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05121151 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05121151 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05121151 frs-bus:SmallEntities 2024-06-01 2025-05-31 05121151 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05121151 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05121151 frs-bus:Director1 2024-06-01 2025-05-31 05121151 frs-bus:Director2 2024-06-01 2025-05-31 05121151 frs-bus:Director3 2024-06-01 2025-05-31 05121151 frs-bus:Director4 2024-06-01 2025-05-31 05121151 frs-bus:Director5 2024-06-01 2025-05-31 05121151 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 05121151 frs-countries:EnglandWales 2024-06-01 2025-05-31 05121151 2023-05-31 05121151 2024-05-31 05121151 2023-06-01 2024-05-31 05121151 frs-core:CurrentFinancialInstruments 2024-05-31 05121151 frs-core:Non-currentFinancialInstruments 2024-05-31 05121151 frs-core:BetweenOneFiveYears 2024-05-31 05121151 frs-core:WithinOneYear 2024-05-31 05121151 frs-core:ShareCapital 2024-05-31 05121151 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 05121151
Safety & Management Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Veritons
Safety & Management Solutions Limited
Contents
Contents

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

Page 1
Safety & Management Solutions Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 05121151

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 38,717 |  | 61,490
|  |  | 38,717 |  | 61,490
CURRENT ASSETS
Debtors | 5 | 32,190 |  | 44,206 |
Cash at bank and in hand |  | 96,693 |  | 111,155 |
|  | 128,883 |  | 155,361 |
Creditors: Amounts Falling Due Within One Year | 6 | (103,646 ) |  | (119,882 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 25,237 |  | 35,479
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 63,954 |  | 96,969
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (27,842 ) |  | (35,954 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,903 ) |  | (12,418 )
NET ASSETS |  |  | 29,209 |  | 48,597
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 29,109 |  | 48,497
SHAREHOLDERS' FUNDS |  |  | 29,209 |  | 48,597

Page 1
Page 2
Safety & Management 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

Lee Sadd Director
09/02/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Safety & Management Solutions Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Safety & Management Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05121151 . The registered office is C/O Veritons Innovation Centre Medway, Maidstone Road , Chatham , Kent , ME5 9FD.
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.
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.
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 | 15% reducing balance
Motor Vehicles | 15% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 15% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
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. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially mesured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets are classified as receivable within one year and are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classfied according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
...CONTINUED
Page 3
Page 4
Safety & Management Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.5. Financial Instruments - continued
Basic financial liablities
Basic financial liablities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current 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
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. Such assets and liabilities are not recognised if the timing difference arsies from goodwill or from the initial recognition of other assets and liabilities in a transaction tht affects neither the tax profit nor the accounting profit. 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 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.
2.7. 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 as follows: 7 (2024: 8)
7 8
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 5,429 | 69,851 | 18,544 | 12,723 | 106,547
Disposals | - | (24,179 ) | - | - | (24,179 )
As at 31 May 2025 | 5,429 | 45,672 | 18,544 | 12,723 | 82,368

...CONTINUED
Page 4
Page 5
Safety & Management Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024 | 5,156 | 18,658 | 11,814 | 9,429 | 45,057
Provided during the period | 41 | 5,288 | 1,009 | 494 | 6,832
Disposals | - | (8,238 ) | - | - | (8,238 )
As at 31 May 2025 | 5,197 | 15,708 | 12,823 | 9,923 | 43,651
Net Book Value
As at 31 May 2025 | 232 | 29,964 | 5,721 | 2,800 | 38,717
As at 1 June 2024 | 273 | 51,193 | 6,730 | 3,294 | 61,490

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,406 |  | 39,827
Prepayments and accrued income | 832 |  | 3,839
Other debtors | 952 |  | 540
| 32,190 |  | 44,206

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,172 |  | 6,172
Trade creditors | 19,184 |  | 22,996
Bank loans and overdrafts | 1,939 |  | 1,939
Corporation tax | 44,715 |  | 54,465
Other taxes and social security | 2,233 |  | 1,376
VAT | 26,338 |  | 26,652
Other creditors | 686 |  | 1,328
Accruals and deferred income | 1,637 |  | 1,300
Directors' loan accounts | 742 |  | 3,654
| 103,646 |  | 119,882

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 18,801 |  | 24,974
Bank loans | 9,041 |  | 10,980
| 27,842 |  | 35,954

Page 5
Page 6
Safety & Management Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 6,172 |  | 6,172
Later than one year and not later than five years | 18,801 |  | 24,974
| 24,973 |  | 31,146
| 24,973 |  | 31,146

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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