Acorah Software Products - Accounts Production 18.1.170 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08973449 Dr Sarah Eastham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08973449 2024-04-30 08973449 2025-04-30 08973449 2024-05-01 2025-04-30 08973449 frs-core:CurrentFinancialInstruments 2025-04-30 08973449 frs-core:Non-currentFinancialInstruments 2025-04-30 08973449 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 08973449 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 08973449 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 08973449 frs-core:FurnitureFittings 2025-04-30 08973449 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08973449 frs-core:FurnitureFittings 2024-04-30 08973449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 08973449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 08973449 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 08973449 frs-core:MoreThanFiveYears 2025-04-30 08973449 frs-core:PlantMachinery 2025-04-30 08973449 frs-core:PlantMachinery 2024-05-01 2025-04-30 08973449 frs-core:PlantMachinery 2024-04-30 08973449 frs-core:ShareCapital 2025-04-30 08973449 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08973449 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08973449 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08973449 frs-bus:SmallEntities 2024-05-01 2025-04-30 08973449 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08973449 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08973449 frs-bus:Director1 2024-05-01 2025-04-30 08973449 frs-countries:EnglandWales 2024-05-01 2025-04-30 08973449 2023-04-30 08973449 2024-04-30 08973449 2023-05-01 2024-04-30 08973449 frs-core:CurrentFinancialInstruments 2024-04-30 08973449 frs-core:Non-currentFinancialInstruments 2024-04-30 08973449 frs-core:MoreThanFiveYears 2024-04-30 08973449 frs-core:ShareCapital 2024-04-30 08973449 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08973449
Swidham Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Long & Co (Dentax) Ltd
65a High Street
Stevenage
Hertfordshire
SG1 3AQ
Swidham Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Swidham Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08973449

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,425 |  | -
Tangible Assets | 5 |  | 320,024 |  | -
|  |  | 325,449 |  | -
CURRENT ASSETS
Debtors | 6 | 16,604 |  | 354 |
Cash at bank and in hand |  | 20,682 |  | - |
|  | 37,286 |  | 354 |
Creditors: Amounts Falling Due Within One Year | 7 | (13,507 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,779 |  | 354
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 349,228 |  | 354
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (320,294 ) |  | -
NET ASSETS |  |  | 28,934 |  | 354
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 28,933 |  | 353
SHAREHOLDERS' FUNDS |  |  | 28,934 |  | 354

Page 1
Page 2
Swidham Ltd
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 member has 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 Profit and Loss Account.
On behalf of the board

Dr Sarah Eastham Director
26/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Swidham Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Swidham Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08973449 . The registered office is 18 Gillibrand Street, Chorley, PR7 2EJ.
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.
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:

Leasehold | 0% on cost
Plant & Machinery | 20% Reducing balance method
Fixtures & Fittings | 20% Reducing balance method

2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Swidham Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 May 2024 | -
Additions | 6,300
As at 30 April 2025 | 6,300
Amortisation
As at 1 May 2024 | -
Provided during the period | 875
As at 30 April 2025 | 875
Net Book Value
As at 30 April 2025 | 5,425
As at 1 May 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 May 2024 | - | - | - | -
Additions | 168,309 | 113,039 | 42,649 | 323,997
As at 30 April 2025 | 168,309 | 113,039 | 42,649 | 323,997
Depreciation
As at 1 May 2024 | - | - | - | -
Provided during the period | - | 2,645 | 1,328 | 3,973
As at 30 April 2025 | - | 2,645 | 1,328 | 3,973
Net Book Value
As at 30 April 2025 | 168,309 | 110,394 | 41,321 | 320,024
As at 1 May 2024 | - | - | - | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 16,250 |  | -
Other debtors | 354 |  | 354
| 16,604 |  | 354

Page 4
Page 5
Swidham Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,002 |  | -
Other creditors | 3,505 |  | -
| 13,507 |  | -

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 125,988 |  | -
Bank loans | 194,306 |  | -
| 320,294 |  | -

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than five years | 125,988 |  | -

10. Share Capital

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

Page 5