Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04661949 Mrs Jaquelyn Moore Mr Robin Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04661949 2024-12-31 04661949 2025-12-31 04661949 2025-01-01 2025-12-31 04661949 frs-core:CurrentFinancialInstruments 2025-12-31 04661949 frs-core:ComputerEquipment 2025-12-31 04661949 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04661949 frs-core:ComputerEquipment 2024-12-31 04661949 frs-core:FurnitureFittings 2025-12-31 04661949 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04661949 frs-core:FurnitureFittings 2024-12-31 04661949 frs-core:NetGoodwill 2025-12-31 04661949 frs-core:NetGoodwill 2024-12-31 04661949 frs-core:MotorVehicles 2025-12-31 04661949 frs-core:MotorVehicles 2025-01-01 2025-12-31 04661949 frs-core:MotorVehicles 2024-12-31 04661949 frs-core:ShareCapital 2025-12-31 04661949 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04661949 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04661949 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04661949 frs-bus:SmallEntities 2025-01-01 2025-12-31 04661949 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04661949 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04661949 frs-bus:Director1 2025-01-01 2025-12-31 04661949 frs-bus:Director1 2024-12-31 04661949 frs-bus:Director1 2025-12-31 04661949 frs-bus:Director2 2025-01-01 2025-12-31 04661949 frs-bus:Director2 2024-12-31 04661949 frs-bus:Director2 2025-12-31 04661949 frs-countries:EnglandWales 2025-01-01 2025-12-31 04661949 2023-12-31 04661949 2024-12-31 04661949 2024-01-01 2024-12-31 04661949 frs-core:CurrentFinancialInstruments 2024-12-31 04661949 frs-core:ShareCapital 2024-12-31 04661949 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04661949
Pisces Swimming School Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04661949
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 36,896 48,517
36,896 48,517
CURRENT ASSETS
Debtors 6 310 31,631
Cash at bank and in hand 110,518 157,126
110,828 188,757
Creditors: Amounts Falling Due Within One Year 7 (101,374 ) (153,322 )
NET CURRENT ASSETS (LIABILITIES) 9,454 35,435
TOTAL ASSETS LESS CURRENT LIABILITIES 46,350 83,952
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (11,200 ) (11,200 )
NET ASSETS 35,150 72,752
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 35,148 72,750
SHAREHOLDERS' FUNDS 35,150 72,752
Page 1
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
Mrs Jaquelyn Moore
Director
24/09/2026
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
Pisces Swimming School Limited Registered number 04661949 is a limited by shares company incorporated in England & Wales. The Registered Office is Garden House, Silver Street, Fairburn, Knottingley, WF11 9JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.


2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% per annum reducing balance
Fixtures & Fittings 25% per annum reducing balance
Computer Equipment 33% per annum reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 4 4
Sales, marketing and distribution 34 33
38 37
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 40,000
As at 31 December 2025 40,000
Amortisation
As at 1 January 2025 40,000
As at 31 December 2025 40,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 59,599 44,192 3,721 107,512
As at 31 December 2025 59,599 44,192 3,721 107,512
Depreciation
As at 1 January 2025 19,930 38,244 821 58,995
Provided during the period 9,167 1,487 967 11,621
As at 31 December 2025 29,097 39,731 1,788 70,616
Net Book Value
As at 31 December 2025 30,502 4,461 1,933 36,896
As at 1 January 2025 39,669 5,948 2,900 48,517
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 310 310
Directors' loan accounts - 31,321
310 31,631
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Bank loans and overdrafts 4,981 15,220
Corporation tax 93 5,244
Other taxes and social security 14,054 6,026
Accruals and deferred income 81,297 126,832
Directors' loan accounts 948 -
101,374 153,322
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 11,200 11,200
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mrs Jaquelyn Moore 15,660 - - - -
Mr Robin Moore 15,660 - - - -
The above loan is unsecured, interest free and repayable on demand.
The balance was repaid in full by 4 September 2025.
Dividends paid to directors
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 22,000 70,000
Page 5