Acorah Software Products - Accounts Production 15.0.600 false true true 31 March 2022 30 April 2021 false 1 April 2022 31 March 2023 31 March 2023 10934669 Mr J D Routledge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10934669 2022-03-31 10934669 2023-03-31 10934669 2022-04-01 2023-03-31 10934669 frs-core:CurrentFinancialInstruments 2023-03-31 10934669 frs-core:ShareCapital 2023-03-31 10934669 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 10934669 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 10934669 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 10934669 frs-bus:SmallEntities 2022-04-01 2023-03-31 10934669 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 10934669 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 10934669 frs-bus:Director1 2022-04-01 2023-03-31 10934669 frs-core:CurrentFinancialInstruments 1 2023-03-31 10934669 frs-countries:EnglandWales 2022-04-01 2023-03-31 10934669 2021-04-29 10934669 2022-03-31 10934669 2021-04-30 2022-03-31 10934669 frs-core:CurrentFinancialInstruments 2022-03-31 10934669 frs-core:ShareCapital 2022-03-31 10934669 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 10934669 frs-core:CurrentFinancialInstruments 1 2022-03-31
Registered number: 10934669
Routledge Building Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Routledge Building Contractors Limited for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Routledge Building Contractors Limited for the year ended 31 March 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Routledge Building Contractors Limited , as a body, in accordance with the terms of our engagement letter dated 10 March 2022. Our work has been undertaken solely to prepare for your approval the accounts of Routledge Building Contractors Limited and state those matters that we have agreed to state to the director of Routledge Building Contractors Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Routledge Building Contractors Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Routledge Building Contractors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Routledge Building Contractors Limited . You consider that Routledge Building Contractors Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Routledge Building Contractors Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers Limited
20 September 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 10934669
31 March 2023 31 March 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 74,729 83,388
Cash at bank and in hand 739 739
75,468 84,127
Creditors: Amounts Falling Due Within One Year 5 (66,462 ) (100,627 )
NET CURRENT ASSETS (LIABILITIES) 9,006 (16,500 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,006 (16,500 )
NET ASSETS/(LIABILITIES) 9,006 (16,500 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 9,005 (16,501 )
SHAREHOLDERS' FUNDS 9,006 (16,500)
For the year ending 31 March 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 J D Routledge
Director
20 September 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Routledge Building Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10934669 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The company is able to meet its day to day working capital requirements through the support of the director and the company's creditors. Therefore the directors consider it appropriate to prepare financial statements on the going concern basis.
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. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors - 29,000
Other debtors 49,463 46,417
VAT 25,266 7,971
74,729 83,388
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Corporation tax 15,714 41,011
Other taxes and social security 11,355 11,355
CIS Payable 25,864 25,864
Accruals and deferred income 2,302 3,700
Director's loan account 11,227 18,697
66,462 100,627
6. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 1 1
7. Related Party Transactions
The following related party transactions were undertaken during the year:
The director paid amounts personally totalling £8,096 (2022: £24,201) and withdrew amounts totalling £15,567 (2022: £19,987) At the balance sheet date the amount payable to the director was £18,697 (2022: £18,697).
No dividends were paid to the directors in respect of their shareholdings totalling £Nil (2022: £Nil).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 4