Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 10566922 Mr Andrew Whitehouse Mrs Kerry Whitehouse Mrs Kerry Whitehouse iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10566922 2024-01-31 10566922 2025-01-31 10566922 2024-02-01 2025-01-31 10566922 frs-core:CurrentFinancialInstruments 2025-01-31 10566922 frs-core:ComputerEquipment 2025-01-31 10566922 frs-core:ComputerEquipment 2024-02-01 2025-01-31 10566922 frs-core:ComputerEquipment 2024-01-31 10566922 frs-core:FurnitureFittings 2025-01-31 10566922 frs-core:FurnitureFittings 2024-02-01 2025-01-31 10566922 frs-core:FurnitureFittings 2024-01-31 10566922 frs-core:ShareCapital 2025-01-31 10566922 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 10566922 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 10566922 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 10566922 frs-bus:SmallEntities 2024-02-01 2025-01-31 10566922 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 10566922 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 10566922 frs-bus:Director1 2024-02-01 2025-01-31 10566922 frs-bus:Director2 2024-02-01 2025-01-31 10566922 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 10566922 frs-countries:EnglandWales 2024-02-01 2025-01-31 10566922 2023-01-31 10566922 2024-01-31 10566922 2023-02-01 2024-01-31 10566922 frs-core:CurrentFinancialInstruments 2024-01-31 10566922 frs-core:ShareCapital 2024-01-31 10566922 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 10566922
A P Whitehouse Construction Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
J Summerfield & Co Limited
29 Vicarage Road
Coseley
Bilston
West Midlands
WV14 9EA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10566922
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,108 2,248
2,108 2,248
CURRENT ASSETS
Debtors 5 21,055 18,671
Cash at bank and in hand 55,265 48,581
76,320 67,252
Creditors: Amounts Falling Due Within One Year 6 (10,228 ) (11,691 )
NET CURRENT ASSETS (LIABILITIES) 66,092 55,561
TOTAL ASSETS LESS CURRENT LIABILITIES 68,200 57,809
NET ASSETS 68,200 57,809
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 67,200 56,809
SHAREHOLDERS' FUNDS 68,200 57,809
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For the year ending 31 January 2025 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 Andrew Whitehouse
Director
20/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
A P Whitehouse Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10566922 . The registered office is 1 The Crucible, Coseley, Bilston, West Midlands, WV14 8SL.
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:
Fixtures & Fittings 18%
Computer Equipment 18%
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2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 982 3,166 4,148
Additions - 84 84
As at 31 January 2025 982 3,250 4,232
...CONTINUED
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Depreciation
As at 1 February 2024 676 1,224 1,900
Provided during the period 55 169 224
As at 31 January 2025 731 1,393 2,124
Net Book Value
As at 31 January 2025 251 1,857 2,108
As at 1 February 2024 306 1,942 2,248
5. Debtors
2025 2024
£ £
Due within one year
CIS deducted 19,015 18,183
VAT 2,040 488
21,055 18,671
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Corporation tax 2,418 2,141
Other taxes and social security 7,269 9,010
Other creditors 540 540
10,228 11,691
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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