Acorah Software Products - Accounts Production 19.1.200 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 12087277 M P Ruddlesdin L M Ruddlesdin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12087277 2024-04-30 12087277 2025-04-30 12087277 2024-05-01 2025-04-30 12087277 frs-core:CurrentFinancialInstruments 2025-04-30 12087277 frs-core:Non-currentFinancialInstruments 2025-04-30 12087277 frs-core:ComputerEquipment 2025-04-30 12087277 frs-core:ComputerEquipment 2024-05-01 2025-04-30 12087277 frs-core:ComputerEquipment 2024-04-30 12087277 frs-core:FurnitureFittings 2025-04-30 12087277 frs-core:FurnitureFittings 2024-05-01 2025-04-30 12087277 frs-core:FurnitureFittings 2024-04-30 12087277 frs-core:NetGoodwill 2025-04-30 12087277 frs-core:NetGoodwill 2024-05-01 2025-04-30 12087277 frs-core:NetGoodwill 2024-04-30 12087277 frs-core:MotorVehicles 2025-04-30 12087277 frs-core:MotorVehicles 2024-05-01 2025-04-30 12087277 frs-core:MotorVehicles 2024-04-30 12087277 frs-core:PlantMachinery 2025-04-30 12087277 frs-core:PlantMachinery 2024-05-01 2025-04-30 12087277 frs-core:PlantMachinery 2024-04-30 12087277 frs-core:ShareCapital 2025-04-30 12087277 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 12087277 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12087277 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 12087277 frs-bus:SmallEntities 2024-05-01 2025-04-30 12087277 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 12087277 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 12087277 frs-bus:Director1 2024-05-01 2025-04-30 12087277 frs-bus:Director2 2024-05-01 2025-04-30 12087277 frs-countries:EnglandWales 2024-05-01 2025-04-30 12087277 2023-04-30 12087277 2024-04-30 12087277 2023-05-01 2024-04-30 12087277 frs-core:CurrentFinancialInstruments 2024-04-30 12087277 frs-core:Non-currentFinancialInstruments 2024-04-30 12087277 frs-core:ShareCapital 2024-04-30 12087277 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 12087277
S R Ceramics Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12087277
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,800 11,000
Tangible Assets 5 10,535 13,853
19,335 24,853
CURRENT ASSETS
Stocks 6 7,340 7,340
Debtors 7 25,043 24,258
Cash at bank and in hand 629 2,575
33,012 34,173
Creditors: Amounts Falling Due Within One Year 8 (58,688 ) (44,332 )
NET CURRENT ASSETS (LIABILITIES) (25,676 ) (10,159 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,341 ) 14,694
Creditors: Amounts Falling Due After More Than One Year 9 (11,526 ) (11,568 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,400 ) (3,200 )
NET LIABILITIES (20,267 ) (74 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (20,367 ) (174 )
SHAREHOLDERS' FUNDS (20,267) (74)
Page 1
Page 2
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 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
M P Ruddlesdin
Director
22 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
S R Ceramics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12087277 . The registered office is The Quadrant, 99 Parkway Avenue, Sheffield, S9 4WG .
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 financial statements have been prepared on a going concern basis, as the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, supported by the continuing financial support of the directors.
2.3. 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.
2.4. 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 the profit and loss account over its estimated economic life of .... years.
2.5. 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 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
Computer Equipment 20% reducing balance
2.6. 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.
2.7. Taxation
Income 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.
...CONTINUED
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2.7. Taxation - continued
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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 22,000
As at 30 April 2025 22,000
Amortisation
As at 1 May 2024 11,000
Provided during the period 2,200
As at 30 April 2025 13,200
Net Book Value
As at 30 April 2025 8,800
As at 1 May 2024 11,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 5,789 28,500 428 832 35,549
As at 30 April 2025 5,789 28,500 428 832 35,549
Depreciation
As at 1 May 2024 3,321 17,883 86 406 21,696
Provided during the period 494 2,654 85 85 3,318
As at 30 April 2025 3,815 20,537 171 491 25,014
Net Book Value
As at 30 April 2025 1,974 7,963 257 341 10,535
As at 1 May 2024 2,468 10,617 342 426 13,853
6. Stocks
2025 2024
£ £
Finished goods 7,340 7,340
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,367 17,741
Other debtors 14,676 6,517
25,043 24,258
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 145 -
Bank loans and overdrafts 2,025 2,167
Other creditors 27,751 24,810
Taxation and social security 28,767 17,355
58,688 44,332
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bounce Back Loan - Non Current 2,792 2,834
Other creditors 8,734 8,734
11,526 11,568
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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