Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10278956 Mrs Catherine Robson Mr John Robson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10278956 2024-07-31 10278956 2025-07-31 10278956 2024-08-01 2025-07-31 10278956 frs-core:CurrentFinancialInstruments 2025-07-31 10278956 frs-core:Non-currentFinancialInstruments 2025-07-31 10278956 frs-core:BetweenOneFiveYears 2025-07-31 10278956 frs-core:NetGoodwill 2025-07-31 10278956 frs-core:NetGoodwill 2024-08-01 2025-07-31 10278956 frs-core:NetGoodwill 2024-07-31 10278956 frs-core:MotorVehicles 2025-07-31 10278956 frs-core:MotorVehicles 2024-08-01 2025-07-31 10278956 frs-core:MotorVehicles 2024-07-31 10278956 frs-core:PlantMachinery 2025-07-31 10278956 frs-core:PlantMachinery 2024-08-01 2025-07-31 10278956 frs-core:PlantMachinery 2024-07-31 10278956 frs-core:WithinOneYear 2025-07-31 10278956 frs-core:ShareCapital 2025-07-31 10278956 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10278956 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10278956 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10278956 frs-bus:SmallEntities 2024-08-01 2025-07-31 10278956 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10278956 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10278956 frs-bus:Director1 2024-08-01 2025-07-31 10278956 frs-bus:Director2 2024-08-01 2025-07-31 10278956 frs-core:CurrentFinancialInstruments 1 2025-07-31 10278956 frs-core:CurrentFinancialInstruments 2 2025-07-31 10278956 frs-countries:EnglandWales 2024-08-01 2025-07-31 10278956 2023-07-31 10278956 2024-07-31 10278956 2023-08-01 2024-07-31 10278956 frs-core:CurrentFinancialInstruments 2024-07-31 10278956 frs-core:Non-currentFinancialInstruments 2024-07-31 10278956 frs-core:BetweenOneFiveYears 2024-07-31 10278956 frs-core:WithinOneYear 2024-07-31 10278956 frs-core:ShareCapital 2024-07-31 10278956 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10278956 frs-core:CurrentFinancialInstruments 1 2024-07-31 10278956 frs-core:CurrentFinancialInstruments 2 2024-07-31
Registered number: 10278956
Spring Clean Northern Residential Limited
Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10278956
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,500 10,000
Tangible Assets 5 10,949 14,619
18,449 24,619
CURRENT ASSETS
Debtors 6 (18,578 ) (17,288 )
Cash at bank and in hand 542 1,464
(18,036 ) (15,824 )
Creditors: Amounts Falling Due Within One Year 7 (22,823 ) (18,985 )
NET CURRENT ASSETS (LIABILITIES) (40,859 ) (34,809 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,410 ) (10,190 )
Creditors: Amounts Falling Due After More Than One Year 8 (2,289 ) (8,740 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (245 )
NET LIABILITIES (24,699 ) (19,175 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (24,700 ) (19,176 )
SHAREHOLDERS' FUNDS (24,699) (19,175)
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For the year ending 31 July 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
Mrs Catherine Robson
Director
13/04/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Spring Clean Northern Residential Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10278956 . The registered office is 172-174 Albert Road, Jarrow, NE32 5JA.
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. 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.
2.4. 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 33.3% reducing balance
Motor Vehicles 25% reducing balance
2.5. 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.
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2.6. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 5 (2024: 6)
5 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 25,000
As at 31 July 2025 25,000
Amortisation
As at 1 August 2024 15,000
Provided during the period 2,500
As at 31 July 2025 17,500
Net Book Value
As at 31 July 2025 7,500
As at 1 August 2024 10,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2024 3,580 22,470 26,050
As at 31 July 2025 3,580 22,470 26,050
Depreciation
As at 1 August 2024 3,412 8,019 11,431
Provided during the period 57 3,613 3,670
As at 31 July 2025 3,469 11,632 15,101
Net Book Value
As at 31 July 2025 111 10,838 10,949
As at 1 August 2024 168 14,451 14,619
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 883 4,123
Spring Clean Commercial Loan 6,725 6,975
Armstrongs Effluent Loan (26,036 ) (26,636 )
Ancilla Inter-co Loan (150 ) (1,750 )
(18,578 ) (17,288 )
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,179 5,179
Trade creditors 61 164
Bank loans and overdrafts 2,000 2,000
PAYE 2,583 2,506
Accruals and deferred income 672 -
Directors' loan accounts 12,328 9,136
22,823 18,985
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,229 6,854
Bank loans 60 1,886
2,289 8,740
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,179 5,179
Later than one year and not later than five years 2,229 6,854
7,408 12,033
7,408 12,033
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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