Acorah Software Products - Accounts Production 19.2.450 false true true 31 May 2024 22 May 2023 false 1 June 2024 31 May 2025 31 May 2025 14885402 Mr Max Anthony Reynard Mr Joseph Mark Worthington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14885402 2024-05-31 14885402 2025-05-31 14885402 2024-06-01 2025-05-31 14885402 frs-core:CurrentFinancialInstruments 2025-05-31 14885402 frs-core:Non-currentFinancialInstruments 2025-05-31 14885402 frs-core:FurnitureFittings 2025-05-31 14885402 frs-core:FurnitureFittings 2024-06-01 2025-05-31 14885402 frs-core:FurnitureFittings 2024-05-31 14885402 frs-core:PlantMachinery 2025-05-31 14885402 frs-core:PlantMachinery 2024-06-01 2025-05-31 14885402 frs-core:PlantMachinery 2024-05-31 14885402 frs-core:ShareCapital 2025-05-31 14885402 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14885402 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14885402 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14885402 frs-bus:SmallEntities 2024-06-01 2025-05-31 14885402 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14885402 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14885402 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 14885402 frs-bus:OrdinaryShareClass1 2025-05-31 14885402 frs-bus:Director1 2024-06-01 2025-05-31 14885402 frs-bus:Director2 2024-06-01 2025-05-31 14885402 frs-countries:EnglandWales 2024-06-01 2025-05-31 14885402 2023-05-21 14885402 2024-05-31 14885402 2023-05-22 2024-05-31 14885402 frs-core:CurrentFinancialInstruments 2024-05-31 14885402 frs-core:Non-currentFinancialInstruments 2024-05-31 14885402 frs-core:ShareCapital 2024-05-31 14885402 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 14885402 frs-bus:OrdinaryShareClass1 2023-05-22 2024-05-31
Registered number: 14885402
The Sauna And Plunge Company Ltd
ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14885402
31 May 2025 31 May 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 215,925 197,651
215,925 197,651
CURRENT ASSETS
Debtors 5 35,847 36,387
Cash at bank and in hand 50,055 30,628
85,902 67,015
Creditors: Amounts Falling Due Within One Year 6 (445,940 ) (409,302 )
NET CURRENT ASSETS (LIABILITIES) (360,038 ) (342,287 )
TOTAL ASSETS LESS CURRENT LIABILITIES (144,113 ) (144,636 )
Creditors: Amounts Falling Due After More Than One Year 7 (15,936 ) (23,020 )
NET LIABILITIES (160,049 ) (167,656 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (160,149 ) (167,756 )
SHAREHOLDERS' FUNDS (160,049) (167,656)
Page 1
Page 2
For the year ending 31 May 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
Mr Joseph Mark Worthington
Director
29/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Sauna And Plunge Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14885402 . The registered office is 36 Scotts Road, Bromley, Kent, England, BR1 3QD.
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. 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.
2.4. 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 Straight Line 20%
Fixtures & Fittings Straight Line 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2024 46,828 200,236 247,064
Additions 74,615 9,994 84,609
As at 31 May 2025 121,443 210,230 331,673
Depreciation
As at 1 June 2024 9,366 40,047 49,413
Provided during the period 24,289 42,046 66,335
As at 31 May 2025 33,655 82,093 115,748
...CONTINUED
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Page 4
Net Book Value
As at 31 May 2025 87,788 128,137 215,925
As at 1 June 2024 37,462 160,189 197,651
5. Debtors
31 May 2025 31 May 2024
£ £
Due within one year
Other debtors 35,847 36,387
6. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 May 2024
£ £
Trade creditors 17,852 3,044
Other creditors 418,165 406,258
Taxation and social security 9,923 -
445,940 409,302
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2025 31 May 2024
£ £
Other creditors 15,936 23,020
8. Share Capital
31 May 2025 31 May 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 4