Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05281891 Mr Paul Moodie Mrs Siobhan Keating-Moodie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05281891 2024-12-31 05281891 2025-12-31 05281891 2025-01-01 2025-12-31 05281891 frs-core:CurrentFinancialInstruments 2025-12-31 05281891 frs-core:ComputerEquipment 2025-12-31 05281891 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05281891 frs-core:ComputerEquipment 2024-12-31 05281891 frs-core:FurnitureFittings 2025-12-31 05281891 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05281891 frs-core:FurnitureFittings 2024-12-31 05281891 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 05281891 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 05281891 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05281891 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05281891 frs-core:MotorVehicles 2025-01-01 2025-12-31 05281891 frs-core:PlantMachinery 2025-12-31 05281891 frs-core:PlantMachinery 2025-01-01 2025-12-31 05281891 frs-core:PlantMachinery 2024-12-31 05281891 frs-core:RevaluationReserve 2024-12-31 05281891 frs-core:RevaluationReserve 2025-12-31 05281891 frs-core:ShareCapital 2025-12-31 05281891 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 05281891 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 05281891 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05281891 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05281891 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05281891 frs-bus:SmallEntities 2025-01-01 2025-12-31 05281891 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05281891 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05281891 frs-bus:Director1 2025-01-01 2025-12-31 05281891 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05281891 frs-core:CurrentFinancialInstruments 1 2025-12-31 05281891 frs-countries:EnglandWales 2025-01-01 2025-12-31 05281891 2023-12-31 05281891 2024-12-31 05281891 2024-01-01 2024-12-31 05281891 frs-core:CurrentFinancialInstruments 2024-12-31 05281891 frs-core:RevaluationReserve 2024-12-31 05281891 frs-core:ShareCapital 2024-12-31 05281891 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05281891 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 05281891
Sids Plumbing & Heating Supplies Limited
Financial Statements
For The Year Ended 31 December 2025
Shabbir & Co
Chartered Certified Accountants
248 Brockley Road
London
SE4 2SF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05281891
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 250,609 250,000
250,609 250,000
CURRENT ASSETS
Stocks 5 57,330 61,250
Cash at bank and in hand 44,535 55,961
101,865 117,211
Creditors: Amounts Falling Due Within One Year 6 (186,748 ) (184,335 )
NET CURRENT ASSETS (LIABILITIES) (84,883 ) (67,124 )
TOTAL ASSETS LESS CURRENT LIABILITIES 165,726 182,876
NET ASSETS 165,726 182,876
CAPITAL AND RESERVES
Called up share capital 7 99 99
Revaluation reserve 8 91,500 91,500
Profit and Loss Account 74,127 91,277
SHAREHOLDERS' FUNDS 165,726 182,876
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For the year ending 31 December 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 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 Paul Moodie
Director
21st September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Sids Plumbing & Heating Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05281891 . The registered office is 248 Brockley Road, London, SE4 2SF.
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 accepted (or signed for) the delivery of the goods.
2.3. 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:
Freehold 0%
Leasehold 0%
Plant & Machinery 20% Straight Line Method
Motor Vehicles 20% Straight Line Method
Fixtures & Fittings 20% Straight Line Method
Computer Equipment 20% Straight Line Method
2.4. 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.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 250,000 13,215 9,493 - 272,708
Additions - - - 761 761
As at 31 December 2025 250,000 13,215 9,493 761 273,469
Depreciation
As at 1 January 2025 - 13,215 9,493 - 22,708
Provided during the period - - - 152 152
As at 31 December 2025 - 13,215 9,493 152 22,860
...CONTINUED
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Net Book Value
As at 31 December 2025 250,000 - - 609 250,609
As at 1 January 2025 250,000 - - - 250,000
5. Stocks
2025 2024
£ £
Stock 57,330 61,250
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 163,932 160,327
Corporation tax - 3,933
Other taxes and social security 4,452 2,686
VAT 13,113 12,411
Net wages 500 -
NEST Pensions 463 728
Accruals and deferred income 4,275 4,250
Director's loan account 13 -
186,748 184,335
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 99 99
8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 91,500 91,277
Loss for the year and total comprehensive income - (11,606 )
Dividends paid - (5,544)
As at 31 December 2025 91,500 74,127
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