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 04739937 Mr Darren Allbrook Mr Antoney Allbrook Mr Rickey Allbrook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04739937 2023-04-30 04739937 2024-04-30 04739937 2023-05-01 2024-04-30 04739937 frs-core:CurrentFinancialInstruments 2024-04-30 04739937 frs-core:Non-currentFinancialInstruments 2024-04-30 04739937 frs-core:BetweenOneFiveYears 2024-04-30 04739937 frs-core:ComputerEquipment 2024-04-30 04739937 frs-core:ComputerEquipment 2023-05-01 2024-04-30 04739937 frs-core:ComputerEquipment 2023-04-30 04739937 frs-core:MotorVehicles 2024-04-30 04739937 frs-core:MotorVehicles 2023-05-01 2024-04-30 04739937 frs-core:MotorVehicles 2023-04-30 04739937 frs-core:PlantMachinery 2024-04-30 04739937 frs-core:PlantMachinery 2023-05-01 2024-04-30 04739937 frs-core:PlantMachinery 2023-04-30 04739937 frs-core:WithinOneYear 2024-04-30 04739937 frs-core:ShareCapital 2024-04-30 04739937 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04739937 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04739937 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 04739937 frs-bus:SmallEntities 2023-05-01 2024-04-30 04739937 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04739937 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04739937 frs-core:DeferredTaxation 2023-04-30 04739937 frs-core:DeferredTaxation 2024-04-30 04739937 frs-bus:Director1 2023-05-01 2024-04-30 04739937 frs-bus:Director2 2023-05-01 2024-04-30 04739937 frs-bus:Director3 2023-05-01 2024-04-30 04739937 frs-core:CurrentFinancialInstruments 1 2024-04-30 04739937 frs-core:CurrentFinancialInstruments 4 2024-04-30 04739937 frs-core:CurrentFinancialInstruments 6 2024-04-30 04739937 frs-countries:EnglandWales 2023-05-01 2024-04-30 04739937 2022-04-30 04739937 2023-04-30 04739937 2022-05-01 2023-04-30 04739937 frs-core:CurrentFinancialInstruments 2023-04-30 04739937 frs-core:Non-currentFinancialInstruments 2023-04-30 04739937 frs-core:BetweenOneFiveYears 2023-04-30 04739937 frs-core:WithinOneYear 2023-04-30 04739937 frs-core:ShareCapital 2023-04-30 04739937 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 04739937 frs-core:CurrentFinancialInstruments 1 2023-04-30 04739937 frs-core:CurrentFinancialInstruments 4 2023-04-30 04739937 frs-core:CurrentFinancialInstruments 6 2023-04-30
Registered number: 04739937
T & A Construction Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04739937
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 882,860 928,196
882,860 928,196
CURRENT ASSETS
Stocks - 242,358
Debtors 5 453,401 136,576
Cash at bank and in hand 800 1,263
454,201 380,197
Creditors: Amounts Falling Due Within One Year 6 (727,910 ) (686,116 )
NET CURRENT ASSETS (LIABILITIES) (273,709 ) (305,919 )
TOTAL ASSETS LESS CURRENT LIABILITIES 609,151 622,277
Creditors: Amounts Falling Due After More Than One Year 7 (179,161 ) (210,185 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (118,028 ) (118,028 )
NET ASSETS 311,962 294,064
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 311,862 293,964
SHAREHOLDERS' FUNDS 311,962 294,064
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 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 Rickey Allbrook
Director
29/01/2025
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
T & A Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04739937 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
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:
Plant & euipment No Depreciation for the year
Motor Vehicles 10% on reducing balance
Computer Equipment 25% on reducing balance
In the opinion of the directors, the residual value of the plant and equipment will exceed current written down value, and will continue to do so, due to the high state of repair required. Accordingly, they have decided not to depreciate plant and equipment. The depreciation rate of motor vehicles has also been reduced to 10% based on revised residual values.
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: 6 (2023: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Plant & euipment Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 1,614,309 430,569 575 2,045,453
Additions - - 432 432
Disposals - (63,975 ) - (63,975 )
As at 30 April 2024 1,614,309 366,594 1,007 1,981,910
Depreciation
As at 1 May 2023 832,335 284,347 575 1,117,257
Provided during the period - 11,174 108 11,282
Disposals - (29,489 ) - (29,489 )
As at 30 April 2024 832,335 266,032 683 1,099,050
Net Book Value
As at 30 April 2024 781,974 100,562 324 882,860
As at 1 May 2023 781,974 146,222 - 928,196
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 449,522 136,459
Prepayments and accrued income 117 117
Amounts owed by associates 3,762 -
453,401 136,576
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 127,691 188,942
Trade creditors 100,000 64,560
VAT 25,977 21,398
Wages creditor 1,536 1,990
PAYE & CIS 395,766 270,665
Pension creditor 211 301
Bank loans 10,000 10,000
Accruals and deferred income 3,000 2,917
Directors' loan accounts 11,414 39,927
Amounts owed to parent undertaking - 33,101
Amounts owed to related parties 52,315 52,315
727,910 686,116
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 167,494 188,518
Bank loan 11,667 21,667
179,161 210,185
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 127,691 188,942
Later than one year and not later than five years 167,494 188,518
295,185 377,460
295,185 377,460
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 118,028 118,028
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2023 118,028 118,028
Balance at 30 April 2024 118,028 118,028
12. Related Party Transactions
The company is controlled by Messrs D Allbrook, R Allbrook, & T Allbrook  directors and shaeholders of the company
The balance on the directors' loan accounts at 30th April 2024 were £11,414 due to R Allbrook, £nil due to D Allbrook, and £nil due to T Allbrook
(2023 - £9,9995 due to R Allbrook, £29,904 due to D Allbrook, and £28 due to T Allbrook)
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