Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC568608 Ms Natalie Andrews Mr Mark Andrews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC568608 2023-06-30 SC568608 2024-06-30 SC568608 2023-07-01 2024-06-30 SC568608 frs-core:CurrentFinancialInstruments 2024-06-30 SC568608 frs-core:Non-currentFinancialInstruments 2024-06-30 SC568608 frs-core:BetweenOneFiveYears 2024-06-30 SC568608 frs-core:ComputerEquipment 2024-06-30 SC568608 frs-core:ComputerEquipment 2023-07-01 2024-06-30 SC568608 frs-core:ComputerEquipment 2023-06-30 SC568608 frs-core:FurnitureFittings 2024-06-30 SC568608 frs-core:FurnitureFittings 2023-07-01 2024-06-30 SC568608 frs-core:FurnitureFittings 2023-06-30 SC568608 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 SC568608 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 SC568608 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC568608 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 SC568608 frs-core:MotorVehicles 2024-06-30 SC568608 frs-core:MotorVehicles 2023-07-01 2024-06-30 SC568608 frs-core:MotorVehicles 2023-06-30 SC568608 frs-core:PlantMachinery 2024-06-30 SC568608 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC568608 frs-core:PlantMachinery 2023-06-30 SC568608 frs-core:WithinOneYear 2024-06-30 SC568608 frs-core:ShareCapital 2024-06-30 SC568608 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC568608 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC568608 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC568608 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC568608 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC568608 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC568608 frs-bus:Director1 2023-07-01 2024-06-30 SC568608 frs-bus:Director1 2023-06-30 SC568608 frs-bus:Director1 2024-06-30 SC568608 frs-bus:Director2 2023-07-01 2024-06-30 SC568608 frs-bus:Director2 2023-06-30 SC568608 frs-bus:Director2 2024-06-30 SC568608 frs-core:Non-currentFinancialInstruments 2 2024-06-30 SC568608 frs-countries:Scotland 2023-07-01 2024-06-30 SC568608 2022-06-30 SC568608 2023-06-30 SC568608 2022-07-01 2023-06-30 SC568608 frs-core:CurrentFinancialInstruments 2023-06-30 SC568608 frs-core:Non-currentFinancialInstruments 2023-06-30 SC568608 frs-core:BetweenOneFiveYears 2023-06-30 SC568608 frs-core:WithinOneYear 2023-06-30 SC568608 frs-core:ShareCapital 2023-06-30 SC568608 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC568608 frs-core:Non-currentFinancialInstruments 2 2023-06-30
Registered number: SC568608
Andrews Building Services Consulting Engineers Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Murray Associates ZKI Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC568608
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 703,388 681,507
703,388 681,507
CURRENT ASSETS
Debtors 5 124,686 35,097
Investments 6 42,088 29,088
Cash at bank and in hand 82,402 45,984
249,176 110,169
Creditors: Amounts Falling Due Within One Year 7 (220,946 ) (158,541 )
NET CURRENT ASSETS (LIABILITIES) 28,230 (48,372 )
TOTAL ASSETS LESS CURRENT LIABILITIES 731,618 633,135
Creditors: Amounts Falling Due After More Than One Year 8 (53,191 ) (64,959 )
NET ASSETS 678,427 568,176
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 678,327 568,076
SHAREHOLDERS' FUNDS 678,427 568,176
Page 1
Page 2
For the year ending 30 June 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 Mark Andrews
Director
8 January 2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Andrews Building Services Consulting Engineers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC568608 . The registered office is 36 Braids Circle, Paisley, PA2 6HS.
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:
Freehold No depreciation
Leasehold No depreciation
Plant & Machinery 20% Straight line
Motor Vehicles 25% Straight line
Fixtures & Fittings 20% Strainght line
Computer Equipment 33.33% Strainght line
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.
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2.5. 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.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2023 606,952 2,794 111,189 -
Additions 307,908 733 - 19,284
Disposals (282,728 ) - - -
As at 30 June 2024 632,132 3,527 111,189 19,284
...CONTINUED
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Depreciation
As at 1 July 2023 - 1,157 41,440 -
Provided during the period - 538 27,797 3,021
As at 30 June 2024 - 1,695 69,237 3,021
Net Book Value
As at 30 June 2024 632,132 1,832 41,952 16,263
As at 1 July 2023 606,952 1,637 69,749 -
Computer Equipment Total
£ £
Cost
As at 1 July 2023 13,734 734,669
Additions 12,143 340,068
Disposals - (282,728 )
As at 30 June 2024 25,877 792,009
Depreciation
As at 1 July 2023 10,565 53,162
Provided during the period 4,103 35,459
As at 30 June 2024 14,668 88,621
Net Book Value
As at 30 June 2024 11,209 703,388
As at 1 July 2023 3,169 681,507
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 122,574 31,304
Prepayments and accrued income 2,112 1,205
Other debtors - 2,588
124,686 35,097
6. Current Asset Investments
2024 2023
£ £
Shares in subsidiaries 29,088 29,088
Short term deposits 13,000 -
42,088 29,088
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,707 28,212
Bank loans and overdrafts 6,000 6,000
Other loans 77,943 -
Corporation tax 51,514 56,707
Other taxes and social security 14,225 1,196
VAT 36,107 36,615
Net wages 295 987
Other creditors 17,929 13,493
Accruals and deferred income 226 228
Directors' loan accounts - 15,103
220,946 158,541
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 34,721 53,459
Bank loans 5,500 11,500
Other loans 12,358 -
Creation credit > 1 year 612 -
53,191 64,959
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,707 28,212
Later than one year and not later than five years 34,721 53,459
51,428 81,671
51,428 81,671
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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11. Directors Advances, Credits and Guarantees
Included in other debtors is balance of 52406 due to Natalie Andrews and Mark Andrews, the directors of the company.
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Ms Natalie Andrews (14,312 ) 39,427 20 - 26,203
Mr Mark Andrews (791 ) 66,421 39,427 - 26,203
The above loan is unsecured, interest free and repayable on demand.
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