Acorah Software Products - Accounts Production 15.0.600 false true true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 13630822 Mr Nicu Marin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13630822 2022-09-30 13630822 2023-09-30 13630822 2022-10-01 2023-09-30 13630822 frs-core:CurrentFinancialInstruments 2023-09-30 13630822 frs-core:Non-currentFinancialInstruments 2023-09-30 13630822 frs-core:ComputerEquipment 2023-09-30 13630822 frs-core:ComputerEquipment 2022-10-01 2023-09-30 13630822 frs-core:ComputerEquipment 2022-09-30 13630822 frs-core:MotorVehicles 2023-09-30 13630822 frs-core:MotorVehicles 2022-10-01 2023-09-30 13630822 frs-core:MotorVehicles 2022-09-30 13630822 frs-core:PlantMachinery 2023-09-30 13630822 frs-core:PlantMachinery 2022-10-01 2023-09-30 13630822 frs-core:PlantMachinery 2022-09-30 13630822 frs-core:ShareCapital 2023-09-30 13630822 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 13630822 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 13630822 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 13630822 frs-bus:SmallEntities 2022-10-01 2023-09-30 13630822 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 13630822 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 13630822 frs-bus:Director1 2022-10-01 2023-09-30 13630822 frs-bus:Director1 2022-09-30 13630822 frs-bus:Director1 2023-09-30 13630822 frs-countries:EnglandWales 2022-10-01 2023-09-30 13630822 2021-09-30 13630822 2022-09-30 13630822 2021-10-01 2022-09-30 13630822 frs-core:CurrentFinancialInstruments 2022-09-30 13630822 frs-core:Non-currentFinancialInstruments 2022-09-30 13630822 frs-core:ShareCapital 2022-09-30 13630822 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 13630822
Expand & Build Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13630822
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,875 2,668
13,875 2,668
CURRENT ASSETS
Stocks 5 19,175 15,000
Debtors 6 28,163 11,873
Cash at bank and in hand 5,091 1,032
52,429 27,905
Creditors: Amounts Falling Due Within One Year 7 (119,873 ) (28,731 )
NET CURRENT ASSETS (LIABILITIES) (67,444 ) (826 )
TOTAL ASSETS LESS CURRENT LIABILITIES (53,569 ) 1,842
Creditors: Amounts Falling Due After More Than One Year 8 (7,657 ) -
NET (LIABILITIES)/ASSETS (61,226 ) 1,842
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (61,227 ) 1,841
SHAREHOLDERS' FUNDS (61,226) 1,842
Page 1
Page 2
For the year ending 30 September 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 Nicu Marin
Director
25/07/2024
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
Expand & Build Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13630822 . The registered office is 85 Great Portland Street, London, W1W 7LT.
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.
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 principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements
2.3. 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.
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.
2.4. 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% p.a. on a reducing Balance
Motor Vehicles 25% p.a. on a reducing Balance
Office Equipment 20% p.a. on a reducing Balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit or loss. 
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Office Equipment Total
£ £ £ £
Cost
As at 1 October 2022 2,000 - 1,460 3,460
Additions - 17,000 - 17,000
Disposals - - (1,460 ) (1,460 )
As at 30 September 2023 2,000 17,000 - 19,000
Depreciation
As at 1 October 2022 500 - 292 792
Provided during the period 375 4,250 - 4,625
Disposals - - (292 ) (292 )
As at 30 September 2023 875 4,250 - 5,125
Net Book Value
As at 30 September 2023 1,125 12,750 - 13,875
As at 1 October 2022 1,500 - 1,168 2,668
5. Stocks
2023 2022
£ £
Work in progress 19,175 15,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,953 5,566
Other debtors 20,410 6,307
25,363 11,873
Due after more than one year
Other debtors 2,800 -
28,163 11,873
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,465 4,977
Other creditors 8,170 1,250
Taxation and social security 90,238 22,504
119,873 28,731
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 7,657 -
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Nicu Marin 9,057 8,296 - - 17,353
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