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Registered number: 09629609
BUSY BEA CLEANING LIMITED
Unaudited Financial Statements
For The Year Ended 30 June 2026
M A Accountancy Services
FCA
1 Yew Lane
New Milton
Hants
BH25 5BA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09629609
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 657 981
657 981
CURRENT ASSETS
Debtors 6 8,207 6,122
Investments 7 30,000 -
Cash at bank and in hand 25,985 14,563
64,192 20,685
Creditors: Amounts Falling Due Within One Year 8 (33,637 ) (11,376 )
NET CURRENT ASSETS (LIABILITIES) 30,555 9,309
TOTAL ASSETS LESS CURRENT LIABILITIES 31,212 10,290
NET ASSETS 31,212 10,290
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 31,210 10,288
SHAREHOLDERS' FUNDS 31,212 10,290
Page 1
Page 2
For the year ending 30 June 2026 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 Beatrice Harnett
Director
20/08/2026
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
BUSY BEA CLEANING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09629609 . The registered office is 58A Sea Road, Barton on Sea, New Milton, Hants, BH25 7NG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (FRS 102, Section 1A Small).
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% Reducing Balance Method
Computer Equipment 33% Straight Line Method
2.5. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 1 1
Manufacturing 2 2
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2025 10,000
As at 30 June 2026 10,000
Amortisation
As at 1 July 2025 10,000
As at 30 June 2026 10,000
Net Book Value
As at 30 June 2026 -
As at 1 July 2025 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2025 1,099 2,078 3,177
As at 30 June 2026 1,099 2,078 3,177
Depreciation
As at 1 July 2025 1,069 1,127 2,196
Provided during the period 10 314 324
As at 30 June 2026 1,079 1,441 2,520
Net Book Value
As at 30 June 2026 20 637 657
As at 1 July 2025 30 951 981
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6. Debtors
2026 2025
as restated
£ £
Due within one year
Trade debtors 3,840 3,180
Other debtors 4,367 2,942
8,207 6,122
7. Current Asset Investments
2026 2025
as restated
£ £
Short term deposits 30,000 -
8. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Bank loans and overdrafts - 602
Corporation tax 14,840 9,530
Other taxes and social security 280 273
Net wages - 515
Accruals and deferred income 433 433
Director's loan account 84 23
Amounts owed to related parties 18,000 -
33,637 11,376
9. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 2 2
Page 5