Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08574220 A J Cox R K Cox A N Kelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08574220 2025-03-31 08574220 2026-03-31 08574220 2025-04-01 2026-03-31 08574220 frs-core:CurrentFinancialInstruments 2026-03-31 08574220 frs-core:Non-currentFinancialInstruments 2026-03-31 08574220 frs-core:ComputerEquipment 2026-03-31 08574220 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08574220 frs-core:ComputerEquipment 2025-03-31 08574220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2026-03-31 08574220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-04-01 2026-03-31 08574220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-03-31 08574220 frs-core:SharePremium 2026-03-31 08574220 frs-core:ShareCapital 2026-03-31 08574220 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08574220 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08574220 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08574220 frs-bus:SmallEntities 2025-04-01 2026-03-31 08574220 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08574220 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08574220 frs-bus:Director1 2025-04-01 2026-03-31 08574220 frs-bus:Director2 2025-04-01 2026-03-31 08574220 frs-bus:Director3 2025-04-01 2026-03-31 08574220 frs-core:CurrentFinancialInstruments 1 2026-03-31 08574220 frs-countries:EnglandWales 2025-04-01 2026-03-31 08574220 2024-03-31 08574220 2025-03-31 08574220 2024-04-01 2025-03-31 08574220 frs-core:CurrentFinancialInstruments 2025-03-31 08574220 frs-core:Non-currentFinancialInstruments 2025-03-31 08574220 frs-core:SharePremium 2025-03-31 08574220 frs-core:ShareCapital 2025-03-31 08574220 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08574220 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: 08574220
S4 Swim (Franchising) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
The Boss Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08574220
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3 89
3 89
CURRENT ASSETS
Stocks 6 10,154 11,870
Debtors 7 28,005 26,982
Cash at bank and in hand 15,252 1,216
53,411 40,068
Creditors: Amounts Falling Due Within One Year 8 (46,725 ) (28,361 )
NET CURRENT ASSETS (LIABILITIES) 6,686 11,707
TOTAL ASSETS LESS CURRENT LIABILITIES 6,689 11,796
Creditors: Amounts Falling Due After More Than One Year 9 (2,471 ) (3,256 )
NET ASSETS 4,218 8,540
CAPITAL AND RESERVES
Called up share capital 10 3 3
Share premium account 7,999 7,999
Profit and Loss Account (3,784 ) 538
SHAREHOLDERS' FUNDS 4,218 8,540
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For the year ending 31 March 2026 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
R K Cox
Director
3rd November 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
S4 Swim (Franchising) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08574220 . The registered office is No 1 Parkside Court, Greenhough Road, Lichfield, WS13 7FE.
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 signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property asset is a UK Trade Mark. It is amortised to the profit and loss account over its estimated economic life of 10 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:
Computer Equipment 33% RB
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.
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2.6. 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: 5 (2025: 5)
5 5
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 April 2025 863
As at 31 March 2026 863
Amortisation
As at 1 April 2025 774
Provided during the period 86
As at 31 March 2026 860
Net Book Value
As at 31 March 2026 3
As at 1 April 2025 89
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5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 390
As at 31 March 2026 390
Depreciation
As at 1 April 2025 390
As at 31 March 2026 390
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
6. Stocks
2026 2025
£ £
Materials 10,154 11,870
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,989 8,342
Prepayments and accrued income 158 490
Other debtors 25,858 18,150
28,005 26,982
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 642 2,094
Bank loans and overdrafts 770 770
Corporation tax 766 1,366
Other taxes and social security 1,920 1,919
VAT 4,599 3,942
Other creditors (1) 7,083 -
Accruals and deferred income 1,145 945
...CONTINUED
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Directors' loan accounts 12,459 3,877
Amounts owed to associates 17,341 13,448
46,725 28,361
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 2,471 3,256
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3 3
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