Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12142691 Mrs S SONG Mr Y JIANG Mr W XIAO iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12142691 2024-08-31 12142691 2025-08-31 12142691 2024-09-01 2025-08-31 12142691 frs-core:CurrentFinancialInstruments 2025-08-31 12142691 frs-core:Non-currentFinancialInstruments 2025-08-31 12142691 frs-core:ComputerEquipment 2025-08-31 12142691 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12142691 frs-core:ComputerEquipment 2024-08-31 12142691 frs-core:FurnitureFittings 2025-08-31 12142691 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12142691 frs-core:FurnitureFittings 2024-08-31 12142691 frs-core:PlantMachinery 2025-08-31 12142691 frs-core:PlantMachinery 2024-09-01 2025-08-31 12142691 frs-core:PlantMachinery 2024-08-31 12142691 frs-core:ShareCapital 2025-08-31 12142691 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12142691 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12142691 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12142691 frs-bus:SmallEntities 2024-09-01 2025-08-31 12142691 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12142691 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12142691 frs-bus:Director1 2024-09-01 2025-08-31 12142691 frs-bus:Director2 2024-09-01 2025-08-31 12142691 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 12142691 frs-core:CurrentFinancialInstruments 2 2025-08-31 12142691 frs-countries:EnglandWales 2024-09-01 2025-08-31 12142691 2023-08-31 12142691 2024-08-31 12142691 2023-09-01 2024-08-31 12142691 frs-core:CurrentFinancialInstruments 2024-08-31 12142691 frs-core:Non-currentFinancialInstruments 2024-08-31 12142691 frs-core:ShareCapital 2024-08-31 12142691 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12142691 frs-core:CurrentFinancialInstruments 2 2024-08-31
Registered number: 12142691
Excellent Shower Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Overpaidtax Limited
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12142691
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,729 95,411
55,729 95,411
CURRENT ASSETS
Stocks 5 - 105,633
Debtors 6 720,995 621,915
Cash at bank and in hand 189,815 235,121
910,810 962,669
Creditors: Amounts Falling Due Within One Year 7 (871,637 ) (935,602 )
NET CURRENT ASSETS (LIABILITIES) 39,173 27,067
TOTAL ASSETS LESS CURRENT LIABILITIES 94,902 122,478
Creditors: Amounts Falling Due After More Than One Year 8 - (49,406 )
NET ASSETS 94,902 73,072
CAPITAL AND RESERVES
Called up share capital 9 1 1
Income Statement 94,901 73,071
SHAREHOLDERS' FUNDS 94,902 73,072
Page 1
Page 2
For the year ending 31 August 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 Income Statement.
On behalf of the board
Mr Y JIANG
Director
20/05/2026
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
Excellent Shower Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12142691 . The registered office is Unit 1 Crown Farm Way, Crown Farm Industrial Park, Forest Town, Mansfield, NG19 0FT.
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:
Plant & Machinery 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
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
8Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 15,767 191,708 11,713 219,188
Additions - - 5,357 5,357
As at 31 August 2025 15,767 191,708 17,070 224,545
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2024 2,308 114,915 6,554 123,777
Provided during the period 3,153 38,342 3,544 45,039
As at 31 August 2025 5,461 153,257 10,098 168,816
Net Book Value
As at 31 August 2025 10,306 38,451 6,972 55,729
As at 1 September 2024 13,459 76,793 5,159 95,411
5. Stocks
2025 2024
as restated
£ £
Finished goods - 105,633
6. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 96,000 -
Prepayments and accrued income 166,981 163,901
Other debtors - Fisher German (Rent Deposit) 457,875 457,875
Other debtors - PayPal 139 139
720,995 621,915
7. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 261,585 418,280
Other taxes and social security 2,467 6,948
VAT 10,912 23,876
Other creditors 480,000 480,000
Accruals and deferred income 114,940 -
Directors' loan accounts 1,733 6,498
871,637 935,602
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Loan From China Respect - 49,406
Page 4
Page 5
9. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 1 1
Page 5