Acorah Software Products - Accounts Production 16.7.461 false true 30 March 2024 31 March 2023 false 31 March 2024 30 March 2025 30 March 2025 06838135 Mr Robert Steven Mrs Jacqueline Steven iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06838135 2024-03-30 06838135 2025-03-30 06838135 2024-03-31 2025-03-30 06838135 frs-core:CurrentFinancialInstruments 2025-03-30 06838135 frs-core:Non-currentFinancialInstruments 2025-03-30 06838135 frs-core:ComputerEquipment 2025-03-30 06838135 frs-core:ComputerEquipment 2024-03-31 2025-03-30 06838135 frs-core:ComputerEquipment 2024-03-30 06838135 frs-core:ShareCapital 2025-03-30 06838135 frs-core:RetainedEarningsAccumulatedLosses 2025-03-30 06838135 frs-bus:PrivateLimitedCompanyLtd 2024-03-31 2025-03-30 06838135 frs-bus:FilletedAccounts 2024-03-31 2025-03-30 06838135 frs-bus:SmallEntities 2024-03-31 2025-03-30 06838135 frs-bus:AuditExempt-NoAccountantsReport 2024-03-31 2025-03-30 06838135 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-31 2025-03-30 06838135 frs-bus:Director1 2024-03-31 2025-03-30 06838135 frs-bus:CompanySecretary1 2024-03-31 2025-03-30 06838135 frs-countries:EnglandWales 2024-03-31 2025-03-30 06838135 2023-03-30 06838135 2024-03-30 06838135 2023-03-31 2024-03-30 06838135 frs-core:CurrentFinancialInstruments 2024-03-30 06838135 frs-core:Non-currentFinancialInstruments 2024-03-30 06838135 frs-core:ShareCapital 2024-03-30 06838135 frs-core:RetainedEarningsAccumulatedLosses 2024-03-30 06838135 frs-core:CurrentFinancialInstruments 1 2024-03-30
Registered number: 06838135
Making Waves Swim School Ltd
Unaudited Financial Statements
For The Year Ended 30 March 2025
TaxAssist Accountants
TaxAssist Accountants
1 Sundorne Avenue
Shrewsbury
Shropshire
SY1 4JW
Making Waves Swim School Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Making Waves Swim School Ltd
Statement of Financial Position
As At 30 March 2025
Statement of Financial Position
Registered number: 06838135

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 5 | 3,000 |  | 3,000 |
Debtors | 6 | 141 |  | 144 |
Cash at bank and in hand |  | 2,995 |  | 5,111 |
|  | 6,136 |  | 8,255 |
Creditors: Amounts Falling Due Within One Year | 7 | (9,254 ) |  | (19,734 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,118 ) |  | (11,479 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,118 ) |  | (11,479 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (8,000 ) |  | (10,823 )
NET LIABILITIES |  |  | (11,118 ) |  | (22,302 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Income Statement |  |  | (11,120 ) |  | (22,304 )
SHAREHOLDERS' FUNDS |  |  | (11,118) |  | (22,302)

Page 1
Page 2
Making Waves Swim School Ltd
Statement of Financial Position (continued)
As At 30 March 2025
For the year ending 30 March 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 director acknowledges his 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 Income Statement.
On behalf of the board

Mr Robert Steven Director
13th January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Making Waves Swim School Ltd
Notes to the Financial Statements
For The Year Ended 30 March 2025
Notes to the Financial Statements
1. General Information
Making Waves Swim School Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06838135 . The registered office is Hillview House Fox Lane, Clutton, Chester, Cheshire, CH3 9ER.
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.
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:

Computer Equipment | 25%RBM

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: 3 (2024: 3)
3 3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 31 March 2024 | 1,890
As at 30 March 2025 | 1,890
Depreciation
As at 31 March 2024 | 1,890
As at 30 March 2025 | 1,890
Net Book Value
As at 30 March 2025 | -
As at 31 March 2024 | -

Page 3
Page 4
Making Waves Swim School Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 March 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 3,000 |  | 3,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | 141 |  | 144

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals | - |  | 312
Pensions | - |  | 30
Director's loan account | 9,254 |  | 19,392
| 9,254 |  | 19,734

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 8,000 |  | 10,823

9. Share Capital

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

Page 4