Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12731523 Mrs Genette Arnold iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12731523 2024-10-31 12731523 2025-10-31 12731523 2024-11-01 2025-10-31 12731523 frs-core:CurrentFinancialInstruments 2025-10-31 12731523 frs-core:Non-currentFinancialInstruments 2025-10-31 12731523 frs-core:BetweenOneFiveYears 2025-10-31 12731523 frs-core:ComputerEquipment 2025-10-31 12731523 frs-core:ComputerEquipment 2024-11-01 2025-10-31 12731523 frs-core:ComputerEquipment 2024-10-31 12731523 frs-core:FurnitureFittings 2024-11-01 2025-10-31 12731523 frs-core:NetGoodwill 2025-10-31 12731523 frs-core:NetGoodwill 2024-11-01 2025-10-31 12731523 frs-core:NetGoodwill 2024-10-31 12731523 frs-core:MotorVehicles 2025-10-31 12731523 frs-core:MotorVehicles 2024-11-01 2025-10-31 12731523 frs-core:MotorVehicles 2024-10-31 12731523 frs-core:ShareCapital 2025-10-31 12731523 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12731523 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12731523 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12731523 frs-bus:SmallEntities 2024-11-01 2025-10-31 12731523 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12731523 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12731523 frs-bus:Director1 2024-11-01 2025-10-31 12731523 frs-countries:EnglandWales 2024-11-01 2025-10-31 12731523 2023-10-31 12731523 2024-10-31 12731523 2023-11-01 2024-10-31 12731523 frs-core:CurrentFinancialInstruments 2024-10-31 12731523 frs-core:Non-currentFinancialInstruments 2024-10-31 12731523 frs-core:BetweenOneFiveYears 2024-10-31 12731523 frs-core:ShareCapital 2024-10-31 12731523 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12731523
David Salter Wholesale Flowers Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Accounting Hut Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12731523
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 250,000 250,000
Tangible Assets 5 21,909 29,212
271,909 279,212
CURRENT ASSETS
Stocks 6 40,000 35,000
Debtors 7 55,004 63,263
Cash at bank and in hand 11,092 500
106,096 98,763
Creditors: Amounts Falling Due Within One Year 8 (517,493 ) (440,925 )
NET CURRENT ASSETS (LIABILITIES) (411,397 ) (342,162 )
TOTAL ASSETS LESS CURRENT LIABILITIES (139,488 ) (62,950 )
Creditors: Amounts Falling Due After More Than One Year 9 (43,506 ) (56,762 )
NET LIABILITIES (182,994 ) (119,712 )
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account (182,995 ) (119,713 )
SHAREHOLDERS' FUNDS (182,994) (119,712)
Page 1
Page 2
For the year ending 31 October 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 her 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 Genette Arnold
Director
21/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
David Salter Wholesale Flowers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12731523 . The registered office is 4 Latimer Street, Romsey, SO51 8DG.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 8)
6 8
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 250,000
As at 31 October 2025 250,000
Net Book Value
As at 31 October 2025 250,000
As at 1 November 2024 250,000
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 66,037 1,733 67,770
As at 31 October 2025 66,037 1,733 67,770
Depreciation
As at 1 November 2024 37,412 1,146 38,558
Provided during the period 7,156 147 7,303
As at 31 October 2025 44,568 1,293 45,861
Net Book Value
As at 31 October 2025 21,469 440 21,909
As at 1 November 2024 28,625 587 29,212
6. Stocks
2025 2024
£ £
Stock 40,000 35,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 55,004 63,263
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 176,589 142,296
Bank loans and overdrafts - 1,803
Other loans 3,564 2,785
Other creditors 336,569 293,063
Taxation and social security 771 978
517,493 440,925
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,806 27,062
Other loans 29,700 29,700
43,506 56,762
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 13,806 27,062
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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