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Registered number: 09210209
Chris Morris Construction Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 30 November 2024
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Chris Morris Construction Limited For the Period 1 October 2023 to 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Chris Morris Construction Limited For the Period 1 October 2023 to 30 November 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 Chris Morris Construction Limited , as a body, in accordance with the terms of our engagement letter dated 7 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of Chris Morris Construction Limited and state those matters that we have agreed to state to the directors of Chris Morris Construction 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 Chris Morris Construction Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Chris Morris Construction 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 Chris Morris Construction Limited . You consider that Chris Morris Construction Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Chris Morris Construction 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
25 February 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Page 2
Balance Sheet
Registered number: 09210209
30 November 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 576
- 576
CURRENT ASSETS
Cash at bank and in hand - 14,957
- 14,957
Creditors: Amounts Falling Due Within One Year 5 (16,516 ) (47,226 )
NET CURRENT ASSETS (LIABILITIES) (16,516 ) (32,269 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,516 ) (31,693 )
PROVISIONS FOR LIABILITIES
Provisions For Charges - 110
NET LIABILITIES (16,516 ) (31,583 )
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account (16,526 ) (31,593 )
SHAREHOLDERS' FUNDS (16,516) (31,583)
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For the period ending 30 November 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 C D Morris
Director
25 February 2025
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Chris Morris Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09210209 . 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. Going Concern Disclosure
These financial statements are prepared on the break up basis, as at 30 November 2024 the company ceased to trade.
2.3. 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.
2.4. 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% reducing balance
Motor vehicles 25% reducing balance
Computer equipment 25% reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant and machinery Motor vehicles Computer equipment Total
£ £ £ £
Cost
As at 1 October 2023 2,668 3,300 280 6,248
Disposals (2,668 ) (3,300 ) (280 ) (6,248 )
As at 30 November 2024 - - - -
Depreciation
As at 1 October 2023 2,472 2,956 244 5,672
Disposals (2,472 ) (2,956 ) (244 ) (5,672 )
As at 30 November 2024 - - - -
Net Book Value
As at 30 November 2024 - - - -
As at 1 October 2023 196 344 36 576
5. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 September 2023
£ £
Corporation tax - 1,222
Accruals and deferred income - 1,372
Directors' loan accounts 16,516 44,632
16,516 47,226
6. Share Capital
30 November 2024 30 September 2023
£ £
Allotted, Called up and fully paid 10 10
7. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
The following related party transactions were undertaken during the year:
The directors; withdrew amounts totalling £58,092, introduced amounts totalling £29,976, and was issued dividends of £nil. (2023: withdrew amounts totalling £19,031, introduced amounts totalling £19,053, and was issued dividends of £nil.). At the year end the company owed the director £16,516 (2023:  £44,632). 
Dividends were paid to the directors in respect of their shareholdings totalling £nil (2023: £nil).
The aggregate remuneration paid to key management personnel for the year was £11,463 (2023: £9,100 ).
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'
9. Frequency Of Reporting Period
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The financial year end of the company was changed from 30 September to 30 November.
The accounting period was extended by two months to bring accounting period up until the company's cessation of trade.
Accordingly, the comparative figures for the statement of comprehensive income, statement of financial position and the related notes are for  twelve months 1 October 2022 to 30 September 2023.
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