Acorah Software Products - Accounts Production 12.4.002 false true 1 December 2020 30 November 2021 30 November 2021 SC581240 Mr Sam Lean iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC581240 2020-11-30 SC581240 2021-11-30 SC581240 2020-12-01 2021-11-30 SC581240 frs-core:CurrentFinancialInstruments 2021-11-30 SC581240 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 SC581240 frs-core:Non-currentFinancialInstruments 2021-11-30 SC581240 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 SC581240 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 SC581240 frs-core:CurrentFinancialInstruments 2021-11-30 SC581240 frs-core:AfterOneYear 2020-12-01 2021-11-30 SC581240 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 SC581240 frs-core:BetweenOneFiveYears 2021-11-30 SC581240 frs-core:ComputerEquipment 2021-11-30 SC581240 frs-core:ComputerEquipment 2020-12-01 2021-11-30 SC581240 frs-core:ComputerEquipment 2020-11-30 SC581240 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SC581240 dpl-frs:CostSales dpl-frs:Item12 2019-11-30 SC581240 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 SC581240 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-01 2020-11-30 SC581240 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-01 2020-11-30 SC581240 1 2019-12-01 2020-11-30 SC581240 frs-countries:Scotland 2019-12-01 2020-11-30
Registered number: SC581240
Broadhill Construction Services Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC581240
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 136,073 135,648
136,073 135,648
CURRENT ASSETS
Debtors 4 5,198 4,174
Cash at bank and in hand 519 4,465
5,717 8,639
Creditors: Amounts Falling Due Within One Year 5 (22,581 ) (35,717 )
NET CURRENT ASSETS (LIABILITIES) (16,864 ) (27,078 )
TOTAL ASSETS LESS CURRENT LIABILITIES 119,209 108,570
Creditors: Amounts Falling Due After More Than One Year 6 (89,186 ) (98,038 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (595 ) (571 )
NET ASSETS 29,428 9,961
CAPITAL AND RESERVES
Called up share capital 8 1 -
Profit and Loss Account 29,427 9,961
SHAREHOLDERS' FUNDS 29,428 9,961
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For the year ending 30 November 2021 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 Sam Lean
Director
29/07/2022
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regieme. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. 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.
1.4. 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:
Freehold No charge
Plant & Machinery 15% reducing balance
Office Equipment 33% reducing balance
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1.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors andcash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial assets and substantially all the risks and rewards of ownership to another entity.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors, are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measure at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
1.6. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affect neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.7. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transactions costs. Dividends payable on equity instrumets are recognised as liabilities once they are no longer at the discretion of the company.
1.8. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash at bank. Bank overdrafts are shown within borrowings in current liabilities.
2. Average Number of Employees
Average number of employees, including the director, during the year was as follows: 1 (2020: 1)
1 1
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3. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 December 2020 132,641 3,537 136,178
Additions 300 678 978
As at 30 November 2021 132,941 4,215 137,156
Depreciation
As at 1 December 2020 - 530 530
Provided during the period - 553 553
As at 30 November 2021 - 1,083 1,083
Net Book Value
As at 30 November 2021 132,941 3,132 136,073
As at 1 December 2020 132,641 3,007 135,648
4. Debtors
2021 2020
£ £
Due within one year
Trade debtors 90 140
Amounts recoverable on contracts 4,359 4,034
Other debtors 749 -
5,198 4,174
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Bank loans and overdrafts 1,960 817
Other creditors 15,375 28,005
Taxation and social security 5,246 6,895
22,581 35,717
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 89,186 98,038
89,186 98,038
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7. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2021 2020
£ £
Bank loans and overdrafts 82,162 89,055
8. Share Capital
2021 2020
Allotted, Called up and fully paid 1 -
9. Related Party Transactions
During the year £3,102 was paid to Mr Lean's son for the supply of administration services (2020 - £1,500 to Mr Lean's daughter and £6,260 to Mr Lean's partner).
10. General Information
Broadhill Construction Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC581240 . The registered office is 24 Macrae Avenue, Nairn, IV12 5AJ.
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