Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 August 2023 false 1 August 2024 30 November 2025 30 November 2025 03806913 Mr James Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03806913 2024-07-31 03806913 2025-11-30 03806913 2024-08-01 2025-11-30 03806913 frs-core:CurrentFinancialInstruments 2025-11-30 03806913 frs-core:NetGoodwill 2025-11-30 03806913 frs-core:NetGoodwill 2024-08-01 2025-11-30 03806913 frs-core:NetGoodwill 2024-07-31 03806913 frs-core:PlantMachinery 2025-11-30 03806913 frs-core:PlantMachinery 2024-08-01 2025-11-30 03806913 frs-core:PlantMachinery 2024-07-31 03806913 frs-core:SharePremium 2025-11-30 03806913 frs-core:ShareCapital 2025-11-30 03806913 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 03806913 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-11-30 03806913 frs-bus:FilletedAccounts 2024-08-01 2025-11-30 03806913 frs-bus:SmallEntities 2024-08-01 2025-11-30 03806913 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-11-30 03806913 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-11-30 03806913 frs-bus:Director1 2024-08-01 2025-11-30 03806913 frs-bus:Director1 2024-07-31 03806913 frs-bus:Director1 2025-11-30 03806913 frs-countries:EnglandWales 2024-08-01 2025-11-30 03806913 2023-07-31 03806913 2024-07-31 03806913 2023-08-01 2024-07-31 03806913 frs-core:CurrentFinancialInstruments 2024-07-31 03806913 frs-core:SharePremium 2024-07-31 03806913 frs-core:ShareCapital 2024-07-31 03806913 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 03806913
FNX Bathrooms Ltd
Financial Statements
For the Period 1 August 2024 to 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03806913
30 November 2025 31 July 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,000 17,500
Tangible Assets 5 1,930 -
16,930 17,500
CURRENT ASSETS
Stocks 6 57,892 32,690
Debtors 7 167,108 117,499
Cash at bank and in hand 87,402 46,390
312,402 196,579
Creditors: Amounts Falling Due Within One Year 8 (245,694 ) (130,072 )
NET CURRENT ASSETS (LIABILITIES) 66,708 66,507
TOTAL ASSETS LESS CURRENT LIABILITIES 83,638 84,007
NET ASSETS 83,638 84,007
CAPITAL AND RESERVES
Called up share capital 9 17,330 17,330
Share premium account 63,145 63,145
Profit and Loss Account 3,163 3,532
SHAREHOLDERS' FUNDS 83,638 84,007
Page 1
Page 2
For the period ending 30 November 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 director acknowledges his 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 James Morris
Director
27 July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
FNX Bathrooms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03806913 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
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 profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 25% Reducing balance
2.5. 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.
2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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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2.6. 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 50,000
As at 30 November 2025 50,000
Amortisation
As at 1 August 2024 32,500
Provided during the period 2,500
As at 30 November 2025 35,000
Net Book Value
As at 30 November 2025 15,000
As at 1 August 2024 17,500
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2024 -
Additions 2,574
As at 30 November 2025 2,574
Depreciation
As at 1 August 2024 -
Provided during the period 644
As at 30 November 2025 644
Net Book Value
As at 30 November 2025 1,930
As at 1 August 2024 -
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6. Stocks
30 November 2025 31 July 2024
£ £
Finished goods 57,892 32,690
7. Debtors
30 November 2025 31 July 2024
£ £
Due within one year
Trade debtors 13,390 117,499
Other debtors 153,718 -
167,108 117,499
8. Creditors: Amounts Falling Due Within One Year
30 November 2025 31 July 2024
£ £
Trade creditors 136,381 88,156
Other creditors 108,533 26,329
Taxation and social security 780 15,587
245,694 130,072
9. Share Capital
30 November 2025 31 July 2024
£ £
Allotted, Called up and fully paid 17,330 17,330
Page 5
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr James Morris - 8,390 - - 8,390
The above loan is unsecured, interest free and repayable on demand.
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