Acorah Software Products - Accounts Production 14.5.601 false true 30 April 2022 1 May 2021 false 1 May 2022 31 January 2023 31 January 2023 04316082 Mr James Gilding Mr Adam Dudek iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04316082 2022-04-30 04316082 2023-01-31 04316082 2022-05-01 2023-01-31 04316082 frs-core:CurrentFinancialInstruments 2023-01-31 04316082 frs-core:FurnitureFittings 2023-01-31 04316082 frs-core:FurnitureFittings 2022-05-01 2023-01-31 04316082 frs-core:FurnitureFittings 2022-04-30 04316082 frs-core:PlantMachinery 2023-01-31 04316082 frs-core:PlantMachinery 2022-05-01 2023-01-31 04316082 frs-core:PlantMachinery 2022-04-30 04316082 frs-core:ShareCapital 2023-01-31 04316082 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 04316082 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-01-31 04316082 frs-bus:FilletedAccounts 2022-05-01 2023-01-31 04316082 frs-bus:SmallEntities 2022-05-01 2023-01-31 04316082 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-01-31 04316082 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-01-31 04316082 frs-bus:Director1 2022-05-01 2023-01-31 04316082 frs-bus:CompanySecretary1 2022-05-01 2023-01-31 04316082 frs-countries:EnglandWales 2022-05-01 2023-01-31 04316082 2021-04-30 04316082 2022-04-30 04316082 2021-05-01 2022-04-30 04316082 frs-core:CurrentFinancialInstruments 2022-04-30 04316082 frs-core:ShareCapital 2022-04-30 04316082 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30
Registered number: 04316082
Environmental And Building Services Limited
Unaudited Financial Statements
For the Period 1 May 2022 to 31 January 2023
Alan Stanton & Co Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04316082
31 January 2023 30 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,860 3,827
2,860 3,827
CURRENT ASSETS
Debtors 4 270,908 251,704
Cash at bank and in hand 190,171 129,926
461,079 381,630
Creditors: Amounts Falling Due Within One Year 5 (247,721 ) (172,934 )
NET CURRENT ASSETS (LIABILITIES) 213,358 208,696
TOTAL ASSETS LESS CURRENT LIABILITIES 216,218 212,523
PROVISIONS FOR LIABILITIES
Deferred Taxation (727 ) (727 )
NET ASSETS 215,491 211,796
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 215,489 211,794
SHAREHOLDERS' FUNDS 215,491 211,796
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For the period ending 31 January 2023 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 James Gilding
Director
23/04/2024
The notes on pages 3 to 4 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
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.
1.2. 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.
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.
1.3. 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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
1.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 19 (2022: 20)
19 20
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3. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2022 22,764 36,627 59,391
As at 31 January 2023 22,764 36,627 59,391
Depreciation
As at 1 May 2022 21,514 34,050 55,564
Provided during the period 313 654 967
As at 31 January 2023 21,827 34,704 56,531
Net Book Value
As at 31 January 2023 937 1,923 2,860
As at 1 May 2022 1,250 2,577 3,827
4. Debtors
31 January 2023 30 April 2022
£ £
Due within one year
Trade debtors 270,908 251,704
270,908 251,704
5. Creditors: Amounts Falling Due Within One Year
31 January 2023 30 April 2022
£ £
Trade creditors 68,210 43,344
Corporation tax 58,417 35,558
Other taxes and social security 25,197 34,180
VAT 89,314 54,290
Other creditors 4,653 3,632
Accruals and deferred income 1,930 1,930
247,721 172,934
6. Share Capital
31 January 2023 30 April 2022
£ £
Allotted, Called up and fully paid 2 2
7. General Information
Environmental And Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04316082 . The registered office is Fleet House, Alan Stanton Ltd, Unit 3, 1 Armstrong Road, Benfleet, Essex, SS7 4FH.
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