Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08496200 Mr Gregory Lebish iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08496200 2023-04-30 08496200 2024-04-30 08496200 2023-05-01 2024-04-30 08496200 frs-core:CurrentFinancialInstruments 2024-04-30 08496200 frs-core:Non-currentFinancialInstruments 2024-04-30 08496200 frs-core:ComputerEquipment 2024-04-30 08496200 frs-core:ComputerEquipment 2023-05-01 2024-04-30 08496200 frs-core:ComputerEquipment 2023-04-30 08496200 frs-core:MotorVehicles 2024-04-30 08496200 frs-core:MotorVehicles 2023-05-01 2024-04-30 08496200 frs-core:MotorVehicles 2023-04-30 08496200 frs-core:PlantMachinery 2024-04-30 08496200 frs-core:PlantMachinery 2023-05-01 2024-04-30 08496200 frs-core:PlantMachinery 2023-04-30 08496200 frs-core:ShareCapital 2024-04-30 08496200 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08496200 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08496200 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08496200 frs-bus:SmallEntities 2023-05-01 2024-04-30 08496200 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08496200 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08496200 frs-bus:Director1 2023-05-01 2024-04-30 08496200 frs-countries:EnglandWales 2023-05-01 2024-04-30 08496200 2022-04-30 08496200 2023-04-30 08496200 2022-05-01 2023-04-30 08496200 frs-core:CurrentFinancialInstruments 2023-04-30 08496200 frs-core:Non-currentFinancialInstruments 2023-04-30 08496200 frs-core:ShareCapital 2023-04-30 08496200 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08496200
G L Building and Design Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Paula Ingram FMAAT
Accounting Technician
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08496200
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,239 47,390
40,239 47,390
CURRENT ASSETS
Stocks 5 1,000 1,000
Debtors 6 27,483 13,829
Cash at bank and in hand 33,564 26,437
62,047 41,266
Creditors: Amounts Falling Due Within One Year 7 (42,914 ) (23,493 )
NET CURRENT ASSETS (LIABILITIES) 19,133 17,773
TOTAL ASSETS LESS CURRENT LIABILITIES 59,372 65,163
Creditors: Amounts Falling Due After More Than One Year 8 (3,240 ) (5,631 )
NET ASSETS 56,132 59,532
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 56,131 59,531
SHAREHOLDERS' FUNDS 56,132 59,532
Page 1
Page 2
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 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 Gregory Lebish
Director
15th November 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
G L Building and Design Services Ltd is a private company, limited by shares, incorporated in United Kingdon registered number 08496200. The registered office is 2 Moulton Avenue Kentford Newmarket
suffolk CB8 8QX.
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

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:
Plant & Machinery 25%reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
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
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 year 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.
2.6. 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 1 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 7,360 76,690 1,666 85,716
Additions 2,909 - - 2,909
As at 30 April 2024 10,269 76,690 1,666 88,625
Depreciation
As at 1 May 2023 5,138 32,068 1,120 38,326
Provided during the period 1,026 8,837 197 10,060
As at 30 April 2024 6,164 40,905 1,317 48,386
Net Book Value
As at 30 April 2024 4,105 35,785 349 40,239
As at 1 May 2023 2,222 44,622 546 47,390
5. Stocks
2024 2023
£ £
Stock 1,000 1,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 20,326 9,895
Other debtors 7,157 3,252
Other taxes and social security - 682
27,483 13,829
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Corporation tax 5,114 1
VAT 13,311 13,583
Other creditors 19,503 4,922
Accruals and deferred income 4,986 4,986
42,914 23,493
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,240 5,631
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 5