Acorah Software Products - Accounts Production 16.0.110 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 13708258 Mr Mark Beck iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13708258 2023-10-31 13708258 2024-10-31 13708258 2023-11-01 2024-10-31 13708258 frs-core:Non-currentFinancialInstruments 2024-10-31 13708258 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13708258 frs-core:MotorVehicles 2023-11-01 2024-10-31 13708258 frs-core:ShareCapital 2024-10-31 13708258 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13708258 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13708258 frs-bus:AbridgedAccounts 2023-11-01 2024-10-31 13708258 frs-bus:SmallEntities 2023-11-01 2024-10-31 13708258 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13708258 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13708258 frs-bus:Director1 2023-11-01 2024-10-31 13708258 frs-countries:EnglandWales 2023-11-01 2024-10-31 13708258 2022-10-31 13708258 2023-10-31 13708258 2022-11-01 2023-10-31 13708258 frs-core:Non-currentFinancialInstruments 2023-10-31 13708258 frs-core:WithinOneYear 2023-10-31 13708258 frs-core:ShareCapital 2023-10-31 13708258 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 13708258
Beck Design And Build Ltd
ABRIDGED Financial Statements
For The Year Ended 31 October 2024
Gow & Partners Ltd
Unit 4 Dalton Court
Commercial Road
Darwen
Lancashire
BB3 0DG
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13708258
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,150,000 700,875
1,150,000 700,875
CURRENT ASSETS
Cash at bank and in hand 50,185 722
50,185 722
Creditors: Amounts Falling Due Within One Year (630,981 ) (597,471 )
NET CURRENT ASSETS (LIABILITIES) (580,796 ) (596,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES 569,204 104,126
Creditors: Amounts Falling Due After More Than One Year (470,793 ) -
NET ASSETS 98,411 104,126
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 98,311 104,026
SHAREHOLDERS' FUNDS 98,411 104,126
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For the year ending 31 October 2024 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mark Beck
Director
21/01/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Beck Design And Build Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13708258 . The registered office is 15a Market Street, Preston, PR1 2EL.
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:
Freehold
Motor Vehicles 25% 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: NIL)
1 -
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4. Tangible Assets
Total
£
Cost or Valuation
As at 1 November 2023 711,000
Additions 435,000
Disposals (36,000 )
Revaluation 40,000
As at 31 October 2024 1,150,000
Depreciation
As at 1 November 2023 10,125
Disposals (10,125 )
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 1,150,000
As at 1 November 2023 700,875
5. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 30,000
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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