Acorah Software Products - Accounts Production 19.4.351 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07806268 Mr Stuart Low Mr Barry O'Connor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07806268 2024-12-31 07806268 2025-12-31 07806268 2025-01-01 2025-12-31 07806268 frs-core:CurrentFinancialInstruments 2025-12-31 07806268 frs-core:Non-currentFinancialInstruments 2025-12-31 07806268 frs-core:MotorVehicles 2025-12-31 07806268 frs-core:MotorVehicles 2025-01-01 2025-12-31 07806268 frs-core:MotorVehicles 2024-12-31 07806268 frs-core:PlantMachinery 2025-12-31 07806268 frs-core:PlantMachinery 2025-01-01 2025-12-31 07806268 frs-core:PlantMachinery 2024-12-31 07806268 frs-core:ShareCapital 2025-12-31 07806268 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07806268 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07806268 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07806268 frs-bus:SmallEntities 2025-01-01 2025-12-31 07806268 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07806268 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07806268 frs-bus:Director1 2025-01-01 2025-12-31 07806268 frs-bus:Director2 2025-01-01 2025-12-31 07806268 frs-countries:EnglandWales 2025-01-01 2025-12-31 07806268 2023-12-31 07806268 2024-12-31 07806268 2024-01-01 2024-12-31 07806268 frs-core:CurrentFinancialInstruments 2024-12-31 07806268 frs-core:Non-currentFinancialInstruments 2024-12-31 07806268 frs-core:ShareCapital 2024-12-31 07806268 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07806268
Eden Pools Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07806268
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,807 3,744
2,807 3,744
CURRENT ASSETS
Stocks 1,501 1,501
Debtors 5 1,579 (3,876 )
Cash at bank and in hand 16,037 15,042
19,117 12,667
Creditors: Amounts Falling Due Within One Year 6 (123,030 ) (113,062 )
NET CURRENT ASSETS (LIABILITIES) (103,913 ) (100,395 )
TOTAL ASSETS LESS CURRENT LIABILITIES (101,106 ) (96,651 )
Creditors: Amounts Falling Due After More Than One Year 7 (15,858 ) (20,396 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (398 ) (546 )
NET LIABILITIES (117,362 ) (117,593 )
CAPITAL AND RESERVES
Called up share capital 9 90 90
Profit and Loss Account (117,452 ) (117,683 )
SHAREHOLDERS' FUNDS (117,362) (117,593)
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Page 2
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 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
Mr Stuart Low
Director
23/09/2026
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
Eden Pools Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07806268 . The registered office is 249 Luton Road, Dunstable, Bedfordshire, LU5 4LR.
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. Going Concern Disclosure
At the balance sheet date, liabilities exceed assets by £ 117,362 (2024: £117,593). However, the financials statements have been prepared on going concern basis as the company has the continuing support from its directors and shareholders. The directors are therefore satisfied that the financial statements have been correctly prepared on the going concern basis.
2.3. 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.
2.4. 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 25% Reducing balance
Motor Vehicles 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
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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2.7. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2025 26,150 10,790 36,940
As at 31 December 2025 26,150 10,790 36,940
Depreciation
As at 1 January 2025 24,860 8,336 33,196
Provided during the period 323 614 937
As at 31 December 2025 25,183 8,950 34,133
Net Book Value
As at 31 December 2025 967 1,840 2,807
As at 1 January 2025 1,290 2,454 3,744
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors (436 ) (3,876 )
Other debtors 2,015 -
1,579 (3,876 )
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 59,909 42,114
Bank loans and overdrafts 4,530 4,523
Other creditors 57,351 63,371
Taxation and social security 1,240 3,054
123,030 113,062
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 15,858 20,396
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 398 546
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 90 90
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