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 05821837 Mr A Beardmore Mr A Spurr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05821837 2023-03-31 05821837 2024-03-31 05821837 2023-04-01 2024-03-31 05821837 frs-core:Non-currentFinancialInstruments 2024-03-31 05821837 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05821837 frs-core:MotorVehicles 2023-04-01 2024-03-31 05821837 frs-core:PlantMachinery 2023-04-01 2024-03-31 05821837 frs-core:ShareCapital 2024-03-31 05821837 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05821837 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05821837 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 05821837 frs-bus:SmallEntities 2023-04-01 2024-03-31 05821837 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05821837 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05821837 frs-bus:Director1 2023-04-01 2024-03-31 05821837 frs-bus:Director2 2023-04-01 2024-03-31 05821837 frs-countries:EnglandWales 2023-04-01 2024-03-31 05821837 2022-03-31 05821837 2023-03-31 05821837 2022-04-01 2023-03-31 05821837 frs-core:Non-currentFinancialInstruments 2023-03-31 05821837 frs-core:ShareCapital 2023-03-31 05821837 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05821837
Beardmore Construction Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
FBS Accountants Ltd
21 Fewston Crescent
Harrogate
North Yorkshire
HG1 2BP
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05821837
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,736 29,656
13,736 29,656
CURRENT ASSETS
Stocks 8,884 7,520
Debtors 48,567 4,529
Cash at bank and in hand 6,333 15,739
63,784 27,788
Creditors: Amounts Falling Due Within One Year (60,334 ) (26,341 )
NET CURRENT ASSETS (LIABILITIES) 3,450 1,447
TOTAL ASSETS LESS CURRENT LIABILITIES 17,186 31,103
Creditors: Amounts Falling Due After More Than One Year (12,498 ) (22,499 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,609 ) (5,634 )
NET ASSETS 2,079 2,970
CAPITAL AND RESERVES
Called up share capital 5 150 150
Profit and Loss Account 1,929 2,820
SHAREHOLDERS' FUNDS 2,079 2,970
Page 1
Page 2
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 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.
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 A Beardmore
Director
17/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Beardmore Construction Ltd Registered number 05821837 is a limited by shares company incorporated in England & Wales. The Registered Office is 3a Provincial Works, The Avenue, Harrogate, North Yorkshire, HG1 4QE.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
2.3. 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:
Plant & Machinery 33% on cost
Motor Vehicles 20% on cost
Computer Equipment 33% on cost
2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Tangible Assets
Total
£
Cost
As at 1 April 2023 103,648
Additions 603
Disposals (36,500 )
As at 31 March 2024 67,751
Depreciation
As at 1 April 2023 73,992
Provided during the period 5,358
Disposals (25,335 )
As at 31 March 2024 54,015
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 13,736
As at 1 April 2023 29,656
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 150 150
Page 4