Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SC554615 Mr Thomas Dempsey Mr Kevin Hamill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC554615 2023-01-31 SC554615 2024-01-31 SC554615 2023-02-01 2024-01-31 SC554615 frs-core:CurrentFinancialInstruments 2024-01-31 SC554615 frs-core:Non-currentFinancialInstruments 2024-01-31 SC554615 frs-core:BetweenOneFiveYears 2024-01-31 SC554615 frs-core:ComputerEquipment 2024-01-31 SC554615 frs-core:ComputerEquipment 2023-02-01 2024-01-31 SC554615 frs-core:ComputerEquipment 2023-01-31 SC554615 frs-core:FurnitureFittings 2024-01-31 SC554615 frs-core:FurnitureFittings 2023-02-01 2024-01-31 SC554615 frs-core:FurnitureFittings 2023-01-31 SC554615 frs-core:MotorVehicles 2024-01-31 SC554615 frs-core:MotorVehicles 2023-02-01 2024-01-31 SC554615 frs-core:MotorVehicles 2023-01-31 SC554615 frs-core:ShareCapital 2024-01-31 SC554615 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC554615 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC554615 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC554615 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC554615 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC554615 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC554615 frs-bus:Director1 2023-02-01 2024-01-31 SC554615 frs-bus:Director2 2023-02-01 2024-01-31 SC554615 frs-countries:Scotland 2023-02-01 2024-01-31 SC554615 2022-01-31 SC554615 2023-01-31 SC554615 2022-02-01 2023-01-31 SC554615 frs-core:CurrentFinancialInstruments 2023-01-31 SC554615 frs-core:Non-currentFinancialInstruments 2023-01-31 SC554615 frs-core:BetweenOneFiveYears 2023-01-31 SC554615 frs-core:WithinOneYear 2023-01-31 SC554615 frs-core:ShareCapital 2023-01-31 SC554615 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 SC554615 frs-core:CurrentFinancialInstruments 3 2023-01-31 SC554615 frs-core:CurrentFinancialInstruments 4 2023-01-31
Registered number: SC554615
Antonine Builders Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Almond Valley Accounting Limited
CIMA
C/O Av Accounting, Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC554615
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,786 64,969
51,786 64,969
CURRENT ASSETS
Debtors 5 93,770 37,331
Cash at bank and in hand 177,107 237,621
270,877 274,952
Creditors: Amounts Falling Due Within One Year 6 (122,733 ) (98,521 )
NET CURRENT ASSETS (LIABILITIES) 148,144 176,431
TOTAL ASSETS LESS CURRENT LIABILITIES 199,930 241,400
Creditors: Amounts Falling Due After More Than One Year 7 (21,771 ) (20,513 )
NET ASSETS 178,159 220,887
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 178,155 220,883
SHAREHOLDERS' FUNDS 178,159 220,887
Page 1
Page 2
For the year ending 31 January 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 Thomas Dempsey
Director
30/10/2024
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
Antonine Builders Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC554615 . The registered office is C/O Av Accounting, Suite 14 Ellismuir House, Ellismuir Way, Tannochside, G71 5PW.
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 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.
2.3. 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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 89,561 1,500 1,326 92,387
Additions - - 1,208 1,208
As at 31 January 2024 89,561 1,500 2,534 93,595
Depreciation
As at 1 February 2023 26,721 453 244 27,418
Provided during the period 13,984 189 218 14,391
As at 31 January 2024 40,705 642 462 41,809
Net Book Value
As at 31 January 2024 48,856 858 2,072 51,786
As at 1 February 2023 62,840 1,047 1,082 64,969
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 8,161
Other debtors 5,357 1,477
Director's loan T D - (4,024 )
Director's loan KH - (4,024 )
VAT 3,187 2,937
8,544 4,527
Due after more than one year
Other taxes and social security 85,226 32,804
93,770 37,331
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 6,643
Trade creditors 2 (2 )
Bank loans and overdrafts - 4,259
Corporation tax 98,419 36,621
Other creditors 24,312 51,000
122,733 98,521
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,419 10,486
Bank loans 10,352 10,027
21,771 20,513
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 6,643
Later than one year and not later than five years 11,419 10,486
11,419 17,129
11,419 17,129
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
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