Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 10393438 Mr Ross Edgar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10393438 2023-03-31 10393438 2024-03-31 10393438 2023-04-01 2024-03-31 10393438 frs-core:ComputerEquipment 2023-04-01 2024-03-31 10393438 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-01 2024-03-31 10393438 frs-core:FurnitureFittings 2023-04-01 2024-03-31 10393438 frs-core:MotorVehicles 2023-04-01 2024-03-31 10393438 frs-core:PlantMachinery 2023-04-01 2024-03-31 10393438 frs-core:ShareCapital 2024-03-31 10393438 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10393438 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10393438 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 10393438 frs-bus:SmallEntities 2023-04-01 2024-03-31 10393438 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10393438 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10393438 frs-bus:Director1 2023-04-01 2024-03-31 10393438 frs-bus:Director1 2023-03-31 10393438 frs-bus:Director1 2024-03-31 10393438 frs-countries:EnglandWales 2023-04-01 2024-03-31 10393438 2022-03-31 10393438 2023-03-31 10393438 2022-04-01 2023-03-31 10393438 frs-core:ShareCapital 2023-03-31 10393438 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 10393438
UK Civil And Marine Engineering Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10393438
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 584 667
Tangible Assets 5 12,393 15,226
12,977 15,893
CURRENT ASSETS
Debtors 243,420 170,685
Cash at bank and in hand 17,440 26,069
260,860 196,754
Creditors: Amounts Falling Due Within One Year (28,802 ) (16,520 )
NET CURRENT ASSETS (LIABILITIES) 232,058 180,234
TOTAL ASSETS LESS CURRENT LIABILITIES 245,035 196,127
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,752 ) (2,893 )
NET ASSETS 242,283 193,234
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 242,183 193,134
SHAREHOLDERS' FUNDS 242,283 193,234
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For the year ending 31 March 2024 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ross Edgar
Director
03/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
UK Civil And Marine Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10393438 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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 rendering of services.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are personalised registration numbers. These are amortised to profit and loss account over their 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% straight line
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2023: NIL)
- -
4. Intangible Assets
Total
£
Cost
As at 1 April 2023 833
As at 31 March 2024 833
Amortisation
As at 1 April 2023 166
Provided during the period 83
As at 31 March 2024 249
Net Book Value
As at 31 March 2024 584
As at 1 April 2023 667
5. Tangible Assets
Total
£
Cost
As at 1 April 2023 29,958
Additions 1,690
As at 31 March 2024 31,648
Depreciation
As at 1 April 2023 14,732
Provided during the period 4,523
As at 31 March 2024 19,255
Net Book Value
As at 31 March 2024 12,393
As at 1 April 2023 15,226
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Ross Edgar 124,101 71,090 (25,316 ) - 169,875
Beneficial loan interest is charged on the director's overdrawn loan account at a rate of 2.25% (2023: 2.00%) per annum totalling £3,301 (2023: £2,228). 
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