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 11629315 Mr R Cullen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11629315 2022-10-31 11629315 2023-10-31 11629315 2022-11-01 2023-10-31 11629315 frs-core:CurrentFinancialInstruments 2023-10-31 11629315 frs-core:Non-currentFinancialInstruments 2023-10-31 11629315 frs-core:BetweenOneFiveYears 2023-10-31 11629315 frs-core:MotorVehicles 2023-10-31 11629315 frs-core:MotorVehicles 2022-11-01 2023-10-31 11629315 frs-core:MotorVehicles 2022-10-31 11629315 frs-core:PlantMachinery 2023-10-31 11629315 frs-core:PlantMachinery 2022-11-01 2023-10-31 11629315 frs-core:PlantMachinery 2022-10-31 11629315 frs-core:WithinOneYear 2023-10-31 11629315 frs-core:ShareCapital 2023-10-31 11629315 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11629315 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11629315 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11629315 frs-bus:SmallEntities 2022-11-01 2023-10-31 11629315 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11629315 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11629315 frs-bus:Director1 2022-11-01 2023-10-31 11629315 frs-countries:EnglandWales 2022-11-01 2023-10-31 11629315 2021-10-31 11629315 2022-10-31 11629315 2021-11-01 2022-10-31 11629315 frs-core:CurrentFinancialInstruments 2022-10-31 11629315 frs-core:Non-currentFinancialInstruments 2022-10-31 11629315 frs-core:BetweenOneFiveYears 2022-10-31 11629315 frs-core:WithinOneYear 2022-10-31 11629315 frs-core:ShareCapital 2022-10-31 11629315 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 11629315
R. L. Civil Engineering Ltd
Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11629315
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 504,401 379,536
504,401 379,536
CURRENT ASSETS
Debtors 5 378,653 317,991
Cash at bank and in hand 204,948 176,202
583,601 494,193
Creditors: Amounts Falling Due Within One Year 6 (501,887 ) (345,383 )
NET CURRENT ASSETS (LIABILITIES) 81,714 148,810
TOTAL ASSETS LESS CURRENT LIABILITIES 586,115 528,346
Creditors: Amounts Falling Due After More Than One Year 7 (58,040 ) (105,964 )
PROVISIONS FOR LIABILITIES
Provisions For Charges - 200
NET ASSETS 528,075 422,582
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 527,975 422,482
SHAREHOLDERS' FUNDS 528,075 422,582
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 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 R Cullen
Director
26 July 2024
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
R. L. Civil Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11629315 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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.
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.
2.3. 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
Motor Vehicles 25% Reducing Balance
2.4. 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.
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2022 446,565 34,542 481,107
Additions 215,028 - 215,028
As at 31 October 2023 661,593 34,542 696,135
Depreciation
As at 1 November 2022 95,555 6,016 101,571
Provided during the period 84,906 5,257 90,163
As at 31 October 2023 180,461 11,273 191,734
Net Book Value
As at 31 October 2023 481,132 23,269 504,401
As at 1 November 2022 351,010 28,526 379,536
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 359,236 317,813
Other debtors 200 -
VAT 11,056 178
Director's loan account 8,161 -
378,653 317,991
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 67,013 54,000
Trade creditors 163,712 23,626
Bank loans and overdrafts 9,999 10,003
Corporation tax 7,177 3,014
Director's loan account - 754
Amounts owed to group undertakings 253,986 253,986
501,887 345,383
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 40,631 78,557
Bank loans 17,409 27,407
58,040 105,964
Page 4
Page 5
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 67,013 54,000
Later than one year and not later than five years 40,631 78,557
107,644 132,557
107,644 132,557
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5