Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10222537 Mr Paul Wilcock Mrs Emma Wilcock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10222537 2023-08-31 10222537 2024-08-31 10222537 2023-09-01 2024-08-31 10222537 frs-core:CurrentFinancialInstruments 2024-08-31 10222537 frs-core:MotorVehicles 2024-08-31 10222537 frs-core:MotorVehicles 2023-09-01 2024-08-31 10222537 frs-core:MotorVehicles 2023-08-31 10222537 frs-core:PlantMachinery 2024-08-31 10222537 frs-core:PlantMachinery 2023-09-01 2024-08-31 10222537 frs-core:PlantMachinery 2023-08-31 10222537 frs-core:ShareCapital 2024-08-31 10222537 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10222537 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10222537 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10222537 frs-bus:SmallEntities 2023-09-01 2024-08-31 10222537 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10222537 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10222537 frs-bus:Director1 2023-09-01 2024-08-31 10222537 frs-bus:Director2 2023-09-01 2024-08-31 10222537 frs-countries:EnglandWales 2023-09-01 2024-08-31 10222537 2022-08-31 10222537 2023-08-31 10222537 2022-09-01 2023-08-31 10222537 frs-core:CurrentFinancialInstruments 2023-08-31 10222537 frs-core:BetweenOneFiveYears 2023-08-31 10222537 frs-core:WithinOneYear 2023-08-31 10222537 frs-core:ShareCapital 2023-08-31 10222537 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10222537
Paul Wilcock Building and Plastering Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10222537
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,361 34,588
30,361 34,588
CURRENT ASSETS
Stocks 5 144,500 135,000
Debtors 6 641 -
Cash at bank and in hand 23,419 25,324
168,560 160,324
Creditors: Amounts Falling Due Within One Year 7 (134,513 ) (123,486 )
NET CURRENT ASSETS (LIABILITIES) 34,047 36,838
TOTAL ASSETS LESS CURRENT LIABILITIES 64,408 71,426
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,978 ) (7,090 )
NET ASSETS 58,430 64,336
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 58,330 64,236
SHAREHOLDERS' FUNDS 58,430 64,336
Page 1
Page 2
For the year ending 31 August 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 Paul Wilcock
Director
10/02/2025
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
Paul Wilcock Building and Plastering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10222537 . The registered office is 50-54 Berry Lane, Longridge, Preston, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. 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.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

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
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.
Page 3
Page 4
2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 9)
12 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 1,363 61,334 62,697
Additions - 11,990 11,990
Disposals - (12,495 ) (12,495 )
As at 31 August 2024 1,363 60,829 62,192
Depreciation
As at 1 September 2023 1,091 27,018 28,109
Provided during the period 66 8,062 8,128
Disposals - (4,406 ) (4,406 )
As at 31 August 2024 1,157 30,674 31,831
Net Book Value
As at 31 August 2024 206 30,155 30,361
As at 1 September 2023 272 34,316 34,588
5. Stocks
2024 2023
£ £
Materials 4,500 5,000
Work in progress 140,000 130,000
144,500 135,000
Page 4
Page 5
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 641 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 2,805
Trade creditors 18,838 27,175
Other creditors 94,059 66,965
Taxation and social security 21,616 26,541
134,513 123,486
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,805
Later than one year and not later than five years - -
- 2,805
- 2,805
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5