Acorah Software Products - Accounts Production 16.8.310 false true true false 28 June 2024 30 June 2025 30 June 2025 15807924 Mr Marc Dorton Mr Michael Ruck Ms Sian Brown Mrs Shelley Ruck iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15807924 2024-06-27 15807924 2025-06-30 15807924 2024-06-28 2025-06-30 15807924 frs-core:ShareCapital 2025-06-30 15807924 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 15807924 frs-bus:PrivateLimitedCompanyLtd 2024-06-28 2025-06-30 15807924 frs-bus:AbridgedAccounts 2024-06-28 2025-06-30 15807924 frs-bus:SmallEntities 2024-06-28 2025-06-30 15807924 frs-bus:AuditExempt-NoAccountantsReport 2024-06-28 2025-06-30 15807924 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-28 2025-06-30 15807924 frs-bus:Director1 2024-06-28 2025-06-30 15807924 frs-bus:Director2 2024-06-28 2025-06-30 15807924 frs-bus:Director3 2024-06-28 2025-06-30 15807924 frs-bus:Director4 2024-06-28 2025-06-30 15807924 frs-countries:EnglandWales 2024-06-28 2025-06-30
Registered number: 15807924
Time to Swim Ltd
Unaudited ABRIDGED Financial Statements
For the Period 28 June 2024 to 30 June 2025
Time to Swim Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Time to Swim Ltd
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 15807924

| 30 June 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors |  | 3,118 |
Cash at bank and in hand |  | 72,141 |
|  | 75,259 |
Creditors: Amounts Falling Due Within One Year |  | (84,683 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,424 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (9,424 )
NET LIABILITIES |  |  | (9,424 )
CAPITAL AND RESERVES
Called up share capital | 4 |  | 1,000
Profit and Loss Account |  |  | (10,424 )
SHAREHOLDERS' FUNDS |  |  | (9,424)

Page 1
Page 2
Time to Swim Ltd
Abridged Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Michael Ruck Director
25 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Time to Swim Ltd
Notes to the Abridged Financial Statements
For the Period 28 June 2024 to 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
Time to Swim Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15807924 . The registered office is The Cottage, Brook Lane , Warrington, WA3 6DT.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Taxation
Corporation 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 period, 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.
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Time to Swim Ltd
Notes to the Abridged Financial Statements (continued)
For the Period 28 June 2024 to 30 June 2025
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Share Capital

| 30 June 2025
--- | ---
| £
Allotted, Called up and fully paid | 1,000

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