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 07059008 Mr Steven Clewlow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07059008 2023-10-31 07059008 2024-10-31 07059008 2023-11-01 2024-10-31 07059008 frs-core:CurrentFinancialInstruments 2024-10-31 07059008 frs-core:Non-currentFinancialInstruments 2024-10-31 07059008 frs-core:ComputerEquipment 2024-10-31 07059008 frs-core:ComputerEquipment 2023-11-01 2024-10-31 07059008 frs-core:ComputerEquipment 2023-10-31 07059008 frs-core:MotorVehicles 2024-10-31 07059008 frs-core:MotorVehicles 2023-11-01 2024-10-31 07059008 frs-core:MotorVehicles 2023-10-31 07059008 frs-core:PlantMachinery 2024-10-31 07059008 frs-core:PlantMachinery 2023-11-01 2024-10-31 07059008 frs-core:PlantMachinery 2023-10-31 07059008 frs-core:ShareCapital 2024-10-31 07059008 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07059008 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07059008 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 07059008 frs-bus:SmallEntities 2023-11-01 2024-10-31 07059008 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07059008 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 07059008 frs-bus:Director1 2023-11-01 2024-10-31 07059008 frs-bus:Director1 2023-10-31 07059008 frs-bus:Director1 2024-10-31 07059008 frs-countries:EnglandWales 2023-11-01 2024-10-31 07059008 2022-10-31 07059008 2023-10-31 07059008 2022-11-01 2023-10-31 07059008 frs-core:CurrentFinancialInstruments 2023-10-31 07059008 frs-core:Non-currentFinancialInstruments 2023-10-31 07059008 frs-core:ShareCapital 2023-10-31 07059008 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 07059008
S Clewlow (Civils) Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07059008
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 321,471 188,269
321,471 188,269
CURRENT ASSETS
Debtors 5 384,236 279,158
Cash at bank and in hand 916,141 717,239
1,300,377 996,397
Creditors: Amounts Falling Due Within One Year 6 (603,353 ) (201,228 )
NET CURRENT ASSETS (LIABILITIES) 697,024 795,169
TOTAL ASSETS LESS CURRENT LIABILITIES 1,018,495 983,438
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,500 ) (10,000 )
NET ASSETS 986,995 973,438
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 986,895 973,338
SHAREHOLDERS' FUNDS 986,995 973,438
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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.
On behalf of the board
Mr Steven Clewlow
Director
11/02/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
S Clewlow (Civils) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07059008 . The registered office is Old Tramway, Fenton, Stoke-On-Trent, ST4 3PX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Monetary amounts in these financial statements are rounded to the nearest £.
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 rendering of groundworking services. Turnover is reduced for estimated customer rebates and other similar allowances.
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 25% straight line
2.4. Financial Instruments
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instuments of the company are as follows:

Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recoginsed in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash at bank and in hand
This comprises cash at bank and in hand.

Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.


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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.
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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred 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: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 299,385 192,831 8,974 501,190
Additions 185,848 60,077 - 245,925
Disposals - (17,595 ) - (17,595 )
As at 31 October 2024 485,233 235,313 8,974 729,520
Depreciation
As at 1 November 2023 217,943 86,004 8,974 312,921
Provided during the period 66,822 40,334 - 107,156
Disposals - (12,028 ) - (12,028 )
As at 31 October 2024 284,765 114,310 8,974 408,049
...CONTINUED
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Net Book Value
As at 31 October 2024 200,468 121,003 - 321,471
As at 1 November 2023 81,442 106,827 - 188,269
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,051 8,942
Prepayments and accrued income 11,806 10,805
Other debtors 80,167 82,000
VAT 88,078 18,808
Director's loan account 135,622 104,091
329,724 224,646
Due after more than one year
Corporation tax recoverable assets 54,512 54,512
384,236 279,158
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 496,850 28,514
Corporation tax 4,750 37,400
Other taxes and social security 7,103 11,764
Other creditors 50,000 85,000
Accruals and deferred income 44,650 38,550
603,353 201,228
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Steven Clewlow 104,091 145,031 113,500 - 135,622
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
The company operates from a property owned by the director, no rent is charged. Included in other debtors is an interest free loan to NJC Property Developments Ltd of £75,750 (2023, £81,750), a company in which the directors spouse is director and shareholder.
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