Acorah Software Products - Accounts Production 16.1.200 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04294577 Mr C A Smith Mr S A Smith Ms C A Kelliher-Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04294577 2023-09-30 04294577 2024-09-30 04294577 2023-10-01 2024-09-30 04294577 frs-core:CurrentFinancialInstruments 2024-09-30 04294577 frs-core:FurnitureFittings 2024-09-30 04294577 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04294577 frs-core:FurnitureFittings 2023-09-30 04294577 frs-core:NetGoodwill 2024-09-30 04294577 frs-core:NetGoodwill 2023-10-01 2024-09-30 04294577 frs-core:NetGoodwill 2023-09-30 04294577 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 04294577 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04294577 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 04294577 frs-core:MotorVehicles 2024-09-30 04294577 frs-core:MotorVehicles 2023-10-01 2024-09-30 04294577 frs-core:MotorVehicles 2023-09-30 04294577 frs-core:PlantMachinery 2024-09-30 04294577 frs-core:PlantMachinery 2023-10-01 2024-09-30 04294577 frs-core:PlantMachinery 2023-09-30 04294577 frs-core:CapitalRedemptionReserve 2024-09-30 04294577 frs-core:ShareCapital 2024-09-30 04294577 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04294577 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04294577 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04294577 frs-bus:SmallEntities 2023-10-01 2024-09-30 04294577 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04294577 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04294577 frs-bus:Director1 2023-10-01 2024-09-30 04294577 frs-bus:Director2 2023-10-01 2024-09-30 04294577 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04294577 frs-countries:EnglandWales 2023-10-01 2024-09-30 04294577 2022-09-30 04294577 2023-09-30 04294577 2022-10-01 2023-09-30 04294577 frs-core:CurrentFinancialInstruments 2023-09-30 04294577 frs-core:CapitalRedemptionReserve 2023-09-30 04294577 frs-core:ShareCapital 2023-09-30 04294577 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04294577
Empire Scaffolding (Gb) Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04294577
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,542,420 3,518,799
3,542,420 3,518,799
CURRENT ASSETS
Debtors 7 697,897 999,904
Cash at bank and in hand 809,693 565,574
1,507,590 1,565,478
Creditors: Amounts Falling Due Within One Year 8 (792,081 ) (804,339 )
NET CURRENT ASSETS (LIABILITIES) 715,509 761,139
TOTAL ASSETS LESS CURRENT LIABILITIES 4,257,929 4,279,938
PROVISIONS FOR LIABILITIES
Deferred Taxation (455,647 ) (439,237 )
NET ASSETS 3,802,282 3,840,701
CAPITAL AND RESERVES
Called up share capital 10 6,326 5,372
Capital redemption reserve 4,648 4,648
Profit and Loss Account 3,791,308 3,830,681
SHAREHOLDERS' FUNDS 3,802,282 3,840,701
Page 1
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For the year ending 30 September 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 C A Smith
Director
16 January 2025
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
Empire Scaffolding (Gb) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04294577 . The registered office is 550 Valley Road, Basford, Nottingham, NG5 1JJ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Freehold Nil
Plant & Machinery 15% Reducing balance
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
2.5. 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.
2.6. 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.
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2.7. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 74 (2023: 75)
74 75
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 29,966
As at 30 September 2024 29,966
Amortisation
As at 1 October 2023 29,966
As at 30 September 2024 29,966
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 October 2023 1,021,813 4,417,886 1,043,477 127,820 6,610,996
Additions - 307,154 229,705 1,977 538,836
Disposals - - (73,500 ) - (73,500 )
As at 30 September 2024 1,021,813 4,725,040 1,199,682 129,797 7,076,332
Depreciation
As at 1 October 2023 - 2,428,406 581,655 82,136 3,092,197
Provided during the period - 337,638 130,398 9,547 477,583
Disposals - - (35,868 ) - (35,868 )
As at 30 September 2024 - 2,766,044 676,185 91,683 3,533,912
Net Book Value
As at 30 September 2024 1,021,813 1,958,996 523,497 38,114 3,542,420
As at 1 October 2023 1,021,813 1,989,480 461,822 45,684 3,518,799
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6. Stocks
2024 2023
£ £
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 551,803 855,950
Prepayments and accrued income 134,791 133,076
Other debtors 11,303 10,878
697,897 999,904
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 447,305 304,031
Bank loans and overdrafts - 86,113
Corporation tax 82,271 151,735
Other taxes and social security 100,195 67,025
VAT 133,014 147,559
Other creditors 5,760 8,046
Accruals and deferred income 23,536 23,536
Directors' loan accounts - 16,294
792,081 804,339
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 6,326 5,372
11. Related Party Transactions
At the balance sheet date, the amount owed to the directors thorugh the directors loan accounts was £0 (2023: £16,294).
The directors loan accounts are unsecured, interet free and repayable on demand.
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