Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 May 2022 false 1 November 2023 31 October 2024 31 October 2024 06563031 Mr P Gaskell Mrs C Gaskell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06563031 2023-10-31 06563031 2024-10-31 06563031 2023-11-01 2024-10-31 06563031 frs-core:CurrentFinancialInstruments 2024-10-31 06563031 frs-core:Non-currentFinancialInstruments 2024-10-31 06563031 frs-core:MotorVehicles 2024-10-31 06563031 frs-core:MotorVehicles 2023-11-01 2024-10-31 06563031 frs-core:MotorVehicles 2023-10-31 06563031 frs-core:PlantMachinery 2024-10-31 06563031 frs-core:PlantMachinery 2023-11-01 2024-10-31 06563031 frs-core:PlantMachinery 2023-10-31 06563031 frs-core:ShareCapital 2024-10-31 06563031 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06563031 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 06563031 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 06563031 frs-bus:SmallEntities 2023-11-01 2024-10-31 06563031 frs-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 06563031 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 06563031 frs-bus:Director1 2023-11-01 2024-10-31 06563031 frs-bus:Director2 2023-11-01 2024-10-31 06563031 frs-countries:EnglandWales 2023-11-01 2024-10-31 06563031 2022-04-30 06563031 2023-10-31 06563031 2022-05-01 2023-10-31 06563031 frs-core:CurrentFinancialInstruments 2023-10-31 06563031 frs-core:Non-currentFinancialInstruments 2023-10-31 06563031 frs-core:ShareCapital 2023-10-31 06563031 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 06563031
Gaskell Property Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr P Gaskell
Mrs C Gaskell
Company Number 06563031
Registered Office Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Gaskell Property Maintenance Limited for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gaskell Property Maintenance Limited for the year ended 31 October 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Gaskell Property Maintenance Limited , as a body, in accordance with the terms of our engagement letter dated 14 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Gaskell Property Maintenance Limited and state those matters that we have agreed to state to the directors of Gaskell Property Maintenance Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gaskell Property Maintenance Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Gaskell Property Maintenance Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gaskell Property Maintenance Limited . You consider that Gaskell Property Maintenance Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Gaskell Property Maintenance Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers Limited
3 March 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Balance Sheet
Registered number: 06563031
31 October 2024 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 172 230
172 230
CURRENT ASSETS
Debtors 5 21,986 24,168
21,986 24,168
Creditors: Amounts Falling Due Within One Year 6 (119,467 ) (127,391 )
NET CURRENT ASSETS (LIABILITIES) (97,481 ) (103,223 )
TOTAL ASSETS LESS CURRENT LIABILITIES (97,309 ) (102,993 )
Creditors: Amounts Falling Due After More Than One Year 7 (1,322 ) (3,995 )
NET LIABILITIES (98,631 ) (106,988 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (98,632 ) (106,989 )
SHAREHOLDERS' FUNDS (98,631) (106,988)
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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 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
Mrs C Gaskell
Director
3 March 2025
The notes on pages 5 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gaskell Property Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06563031 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
The turnover shown in profit and loss account represents amounts invoiced during the year. Turnover is recognised on an accruals basis on the date the work is conducted.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 25% Straight Line
Motor vehicles 25% Reducing Balance
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably.Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Tangible Assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
As at 1 November 2023 465 6,235 6,700
As at 31 October 2024 465 6,235 6,700
Depreciation
As at 1 November 2023 465 6,005 6,470
Provided during the period - 58 58
As at 31 October 2024 465 6,063 6,528
Net Book Value
As at 31 October 2024 - 172 172
As at 1 November 2023 - 230 230
5. Debtors
31 October 2024 31 October 2023
£ £
Due within one year
Prepayments and accrued income - 157
Other debtors - 32
Deferred tax current asset 21,986 23,979
21,986 24,168
6. Creditors: Amounts Falling Due Within One Year
31 October 2024 31 October 2023
£ £
Trade creditors - 288
Bank loans and overdrafts 9,677 10,842
Other taxes and social security - 628
Net wages - 12
Other creditors - 53
Accruals and deferred income 2,675 4,110
Directors' loan accounts 107,115 111,458
119,467 127,391
The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.
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7. Creditors: Amounts Falling Due After More Than One Year
31 October 2024 31 October 2023
£ £
Bank loans 1,322 3,995
The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.
8. Share Capital
31 October 2024 31 October 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
10. Related Party Transactions
The following related party transactions were undertaken during the year:
A director introduced amounts totalling £24,354 and withdraw amounts totalling £28,697. (2023: Introduced £42,350 and withdraw amounts totalling £32,479). As at the balance sheet date the amounts due from the company was £107,115 (2022: £111,458).
No dividends were paid to the directors in respect of their shareholdings.
The aggregate remuneration paid to key management personnel for the year was £6,700 (2023: £63,750).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
11. Going Concern
The company is able to meet its day to day working capital requirements through the support of its directors. Therefore the directors considers it appropriate to prepare the financial statements on the going concern basis.

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