Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 08696031 Mr S B Holt Mrs H Holt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08696031 2023-07-31 08696031 2024-07-31 08696031 2023-08-01 2024-07-31 08696031 frs-core:CurrentFinancialInstruments 2024-07-31 08696031 frs-core:ComputerEquipment 2024-07-31 08696031 frs-core:ComputerEquipment 2023-08-01 2024-07-31 08696031 frs-core:ComputerEquipment 2023-07-31 08696031 frs-core:MotorVehicles 2024-07-31 08696031 frs-core:MotorVehicles 2023-08-01 2024-07-31 08696031 frs-core:MotorVehicles 2023-07-31 08696031 frs-core:PlantMachinery 2024-07-31 08696031 frs-core:PlantMachinery 2023-08-01 2024-07-31 08696031 frs-core:PlantMachinery 2023-07-31 08696031 frs-core:ShareCapital 2024-07-31 08696031 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 08696031 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 08696031 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 08696031 frs-bus:SmallEntities 2023-08-01 2024-07-31 08696031 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 08696031 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 08696031 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 08696031 frs-bus:OrdinaryShareClass2 2024-07-31 08696031 frs-bus:OrdinaryShareClass3 2023-08-01 2024-07-31 08696031 frs-bus:OrdinaryShareClass3 2024-07-31 08696031 frs-bus:Director1 2023-08-01 2024-07-31 08696031 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 08696031 frs-countries:EnglandWales 2023-08-01 2024-07-31 08696031 2022-07-31 08696031 2023-07-31 08696031 2022-08-01 2023-07-31 08696031 frs-core:CurrentFinancialInstruments 2023-07-31 08696031 frs-core:ShareCapital 2023-07-31 08696031 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 08696031 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 08696031 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31
Registered number: 08696031
SPL Design and Build Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08696031
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,278 1,704
1,278 1,704
CURRENT ASSETS
Debtors 5 978 786
Cash at bank and in hand 8,992 2,553
9,970 3,339
Creditors: Amounts Falling Due Within One Year 6 (22,747 ) (15,906 )
NET CURRENT ASSETS (LIABILITIES) (12,777 ) (12,567 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,499 ) (10,863 )
NET LIABILITIES (11,499 ) (10,863 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (11,599 ) (10,963 )
SHAREHOLDERS' FUNDS (11,499) (10,863)
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For the year ending 31 July 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 S B Holt
Director
24 February 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SPL Design and Build Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from design and build construction is recognised by reference to the stage of completion at the balance sheet date.  Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment Straight line over 3 years
2.4. Leasing and Hire Purchase Contracts
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 4,935 10,000 692 15,627
As at 31 July 2024 4,935 10,000 692 15,627
Depreciation
As at 1 August 2023 4,232 8,999 692 13,923
Provided during the period 176 250 - 426
As at 31 July 2024 4,408 9,249 692 14,349
Net Book Value
As at 31 July 2024 527 751 - 1,278
As at 1 August 2023 703 1,001 - 1,704
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 740 661
Other debtors 238 125
978 786
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,325 2,993
Corporation tax 8,370 2,307
VAT 3,707 1,526
Other creditors 583 6,762
Accruals and deferred income 2,450 2,318
Director's loan account 312 -
22,747 15,906
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
80 Ordinary A shares of £ 1.00 each 80 80
20 Ordinary B shares of £ 1.00 each 20 20
100 100
8. Going Concern
As at the balance sheet date the company had net liabilties of £11,499 (2023 : £10,863) and is reliant on the support of the director. The director has indicated that he will not withdraw his support of the company for at least the next twelve months.
The director is confident in the profitability of the company for at least the next twelve months and the lawfulness of dividends paid.
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