Acorah Software Products - Accounts Production 15.0.500 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09257657 Mr David Warwicker Mrs Cindy Morales true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09257657 2022-10-31 09257657 2023-10-31 09257657 2022-11-01 2023-10-31 09257657 frs-core:CurrentFinancialInstruments 2023-10-31 09257657 frs-core:Non-currentFinancialInstruments 2023-10-31 09257657 frs-core:BetweenOneFiveYears 2023-10-31 09257657 frs-core:ComputerEquipment 2023-10-31 09257657 frs-core:ComputerEquipment 2022-11-01 2023-10-31 09257657 frs-core:ComputerEquipment 2022-10-31 09257657 frs-core:MotorVehicles 2023-10-31 09257657 frs-core:MotorVehicles 2022-11-01 2023-10-31 09257657 frs-core:MotorVehicles 2022-10-31 09257657 frs-core:ShareCapital 2023-10-31 09257657 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09257657 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09257657 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 09257657 frs-bus:SmallEntities 2022-11-01 2023-10-31 09257657 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09257657 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09257657 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 09257657 frs-bus:OrdinaryShareClass1 2023-10-31 09257657 1 2022-11-01 2023-10-31 09257657 frs-bus:Director1 2022-11-01 2023-10-31 09257657 frs-bus:Director2 2022-11-01 2023-10-31 09257657 frs-countries:EnglandWales 2022-11-01 2023-10-31 09257657 2021-10-31 09257657 2022-10-31 09257657 2021-11-01 2022-10-31 09257657 frs-core:CurrentFinancialInstruments 2022-10-31 09257657 frs-core:Non-currentFinancialInstruments 2022-10-31 09257657 frs-core:BetweenOneFiveYears 2022-10-31 09257657 frs-core:ShareCapital 2022-10-31 09257657 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 09257657 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31
Registered number: 09257657
ABC Builders London Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Anthony Chandler & Quantrell Associates
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09257657
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 23,784 2,176
23,784 2,176
CURRENT ASSETS
Stocks 4 4,500 4,200
Debtors 5 5,378 37,396
Cash at bank and in hand 1,857 32,060
11,735 73,656
Creditors: Amounts Falling Due Within One Year 6 (6,354 ) (35,836 )
NET CURRENT ASSETS (LIABILITIES) 5,381 37,820
TOTAL ASSETS LESS CURRENT LIABILITIES 29,165 39,996
Creditors: Amounts Falling Due After More Than One Year 7 (13,811 ) -
NET ASSETS 15,354 39,996
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 15,353 39,995
SHAREHOLDERS' FUNDS 15,354 39,996
Page 1
Page 2
For the year ending 31 October 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 David Warwicker
Director
30th July 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. 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% reducing balance
Computer Equipment 25% reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
3. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 12,783 2,416 15,199
Additions 24,994 - 24,994
Disposals (12,783 ) - (12,783 )
As at 31 October 2023 24,994 2,416 27,410
Depreciation
As at 1 November 2022 11,077 1,946 13,023
Provided during the period 1,562 118 1,680
Disposals (11,077 ) - (11,077 )
As at 31 October 2023 1,562 2,064 3,626
Net Book Value
As at 31 October 2023 23,432 352 23,784
As at 1 November 2022 1,706 470 2,176
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4. Stocks
2023 2022
£ £
Stock 4,500 4,200
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,378 37,396
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax (67 ) 7,705
Other taxes and social security 857 1,213
VAT 5,274 10,299
Accruals and deferred income 248 -
Directors' loan accounts 42 16,619
6,354 35,836
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 13,811 -
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 15,953 -
Less: Finance charges allocated to future periods 2,142 -
13,811 -
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 21,950 2,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr David Warwicker by virtue of his ownership of 100% of the issued share capital in the company.
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