Acorah Software Products - Accounts Production 15.0.600 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08493130 Mr Karl Jones Mr Michael Jason Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08493130 2023-04-30 08493130 2024-04-30 08493130 2023-05-01 2024-04-30 08493130 frs-core:CurrentFinancialInstruments 2024-04-30 08493130 frs-core:Non-currentFinancialInstruments 2024-04-30 08493130 frs-core:BetweenOneFiveYears 2024-04-30 08493130 frs-core:ComputerEquipment 2024-04-30 08493130 frs-core:ComputerEquipment 2023-05-01 2024-04-30 08493130 frs-core:ComputerEquipment 2023-04-30 08493130 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 08493130 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-04-30 08493130 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 08493130 frs-core:FurnitureFittings 2024-04-30 08493130 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08493130 frs-core:FurnitureFittings 2023-04-30 08493130 frs-core:MotorVehicles 2024-04-30 08493130 frs-core:MotorVehicles 2023-05-01 2024-04-30 08493130 frs-core:MotorVehicles 2023-04-30 08493130 frs-core:PlantMachinery 2024-04-30 08493130 frs-core:PlantMachinery 2023-05-01 2024-04-30 08493130 frs-core:PlantMachinery 2023-04-30 08493130 frs-core:WithinOneYear 2024-04-30 08493130 frs-core:ShareCapital 2024-04-30 08493130 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08493130 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08493130 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08493130 frs-bus:SmallEntities 2023-05-01 2024-04-30 08493130 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08493130 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08493130 frs-bus:Director1 2023-05-01 2024-04-30 08493130 frs-bus:Director2 2023-05-01 2024-04-30 08493130 frs-countries:EnglandWales 2023-05-01 2024-04-30 08493130 2022-04-30 08493130 2023-04-30 08493130 2022-05-01 2023-04-30 08493130 frs-core:CurrentFinancialInstruments 2023-04-30 08493130 frs-core:Non-currentFinancialInstruments 2023-04-30 08493130 frs-core:BetweenOneFiveYears 2023-04-30 08493130 frs-core:MotorVehicles 2022-05-01 2023-04-30 08493130 frs-core:PlantMachinery 2022-05-01 2023-04-30 08493130 frs-core:WithinOneYear 2023-04-30 08493130 frs-core:ShareCapital 2023-04-30 08493130 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08493130
Spartan Scaffolding Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08493130
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 32,625 13,500
Tangible Assets 5 1,660,625 1,104,395
1,693,250 1,117,895
CURRENT ASSETS
Stocks 6 5,000 -
Debtors 7 746,323 467,367
Cash at bank and in hand 125,001 -
876,324 467,367
Creditors: Amounts Falling Due Within One Year 8 (717,340 ) (403,774 )
NET CURRENT ASSETS (LIABILITIES) 158,984 63,593
TOTAL ASSETS LESS CURRENT LIABILITIES 1,852,234 1,181,488
Creditors: Amounts Falling Due After More Than One Year 9 (703,267 ) (543,020 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (301,628 ) (124,620 )
NET ASSETS 847,339 513,848
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 847,239 513,748
SHAREHOLDERS' FUNDS 847,339 513,848
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For the year ending 30 April 2024 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 Michael Jason Lewis
Director
1 October 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Spartan Scaffolding Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08493130 . The registered office is Roberts Road, Kings Dock, Swansea, West Glamorgan, SA1 8SE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are amortised on a straight line basis over their expected useful economic lives of 10 years once they are available for sale or use.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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 10% - Reducing balance
Motor Vehicles 20% - Reducing balance
Fixtures & Fittings 20% - Reducing balance
Computer Equipment 20% - Reducing balance
2.6. 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.
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2.7. 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.
2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2023: 28)
34 28
4. Intangible Assets
Development Costs
£
Cost
As at 1 May 2023 13,500
Additions 19,125
As at 30 April 2024 32,625
Net Book Value
As at 30 April 2024 32,625
As at 1 May 2023 13,500
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 973,834 357,129 1,193 7,278 1,339,434
Additions 527,237 239,296 3,458 1,985 771,976
Disposals (6,620 ) (48,090 ) - (1,879 ) (56,589 )
As at 30 April 2024 1,494,451 548,335 4,651 7,384 2,054,821
Depreciation
As at 1 May 2023 166,148 66,698 369 1,824 235,039
Provided during the period 105,431 74,396 255 1,141 181,223
Disposals (988 ) (20,271 ) - (807 ) (22,066 )
As at 30 April 2024 270,591 120,823 624 2,158 394,196
Net Book Value
As at 30 April 2024 1,223,860 427,512 4,027 5,226 1,660,625
As at 1 May 2023 807,686 290,431 824 5,454 1,104,395
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 93,503 88,143
Motor Vehicles 409,720 289,104
503,223 377,247
6. Stocks
2024 2023
£ £
Work in progress 5,000 -
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 542,950 388,323
Other debtors 203,373 79,044
746,323 467,367
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 137,050 80,354
Trade creditors 107,940 111,152
Bank loans and overdrafts 148,825 92,474
Amounts owed to participating interests 7,547 5,000
Other creditors 315,978 66,285
Taxation and social security - 48,509
717,340 403,774
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 312,823 229,029
Bank loans 325,444 188,991
Other creditors 65,000 125,000
703,267 543,020
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 137,050 80,354
Later than one year and not later than five years 312,823 229,029
449,873 309,383
449,873 309,383
11. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 301,628 124,620
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
13. Pension Commitments
The company operates a defined contribution pension scheme for their employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £6,774 (2023: £2,740) were due to the fund. They are included in Other Creditors.
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