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 05494332 Mrs E Richards Mr K J Budski Miss R E Budski Mrs E Richards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05494332 2023-06-30 05494332 2024-06-30 05494332 2023-07-01 2024-06-30 05494332 frs-core:Non-currentFinancialInstruments 2024-06-30 05494332 frs-core:BetweenOneFiveYears 2024-06-30 05494332 frs-core:ComputerEquipment 2023-07-01 2024-06-30 05494332 frs-core:NetGoodwill 2023-07-01 2024-06-30 05494332 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05494332 frs-core:MotorVehicles 2023-07-01 2024-06-30 05494332 frs-core:PlantMachinery 2023-07-01 2024-06-30 05494332 frs-core:WithinOneYear 2024-06-30 05494332 frs-core:SharePremium 2024-06-30 05494332 frs-core:ShareCapital 2024-06-30 05494332 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05494332 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05494332 frs-bus:AbridgedAccounts 2023-07-01 2024-06-30 05494332 frs-bus:SmallEntities 2023-07-01 2024-06-30 05494332 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05494332 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05494332 frs-bus:Director1 2023-07-01 2024-06-30 05494332 frs-bus:Director2 2023-07-01 2024-06-30 05494332 frs-bus:Director3 2023-07-01 2024-06-30 05494332 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 05494332 frs-countries:EnglandWales 2023-07-01 2024-06-30 05494332 2022-06-30 05494332 2023-06-30 05494332 2022-07-01 2023-06-30 05494332 frs-core:Non-currentFinancialInstruments 2023-06-30 05494332 frs-core:BetweenOneFiveYears 2023-06-30 05494332 frs-core:WithinOneYear 2023-06-30 05494332 frs-core:SharePremium 2023-06-30 05494332 frs-core:ShareCapital 2023-06-30 05494332 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 05494332
Peirianneg Sifil Gelli Civil Engineering Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2024
Task Accounting Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Company Information
Directors Mrs E Richards
Mr K J Budski
Miss R E Budski
Secretary Mrs E Richards
Company Number 05494332
Registered Office Market Hall High Street
Tremadog
Porthmadog
Gwynedd
LL49 9RD
Accountants Task Accounting Limited
Commodore House, 51 Conway Road
Colwyn Bay
Conwy
LL29 7AW
Page 1
Page 2
Abridged Balance Sheet
Registered number: 05494332
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 65,827 77,678
65,828 77,679
CURRENT ASSETS
Stocks 102,780 149,026
Debtors 54,471 104,464
Cash at bank and in hand 204,465 376,374
361,716 629,864
Creditors: Amounts Falling Due Within One Year (161,329 ) (332,518 )
NET CURRENT ASSETS (LIABILITIES) 200,387 297,346
TOTAL ASSETS LESS CURRENT LIABILITIES 266,215 375,025
Creditors: Amounts Falling Due After More Than One Year (33,006 ) (51,288 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,061 ) (9,655 )
NET ASSETS 225,148 314,082
CAPITAL AND RESERVES
Called up share capital 7 802 802
Share premium account 199,800 199,800
Profit and Loss Account 24,546 113,480
SHAREHOLDERS' FUNDS 225,148 314,082
Page 2
Page 3
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss R E Budski
Director
4 September 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Peirianneg Sifil Gelli Civil Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05494332 . The registered office is Market Hall High Street, Tremadog, Porthmadog, Gwynedd, LL49 9RD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.
2.4. 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
Plant & Machinery 25% on reducing balance
Motor Vehicles 20% on reducing balance
Computer Equipment 25% on reducing balance
2.5. 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.
2.6. 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 4
Page 5
2.7. 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 years 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 assets reflect 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.
3. Average Number of Employees
Average number of employees during the year was as follows: 12 (2023: 19)
12 19
4. Intangible Assets
Total
£
Cost
As at 1 July 2023 70,000
As at 30 June 2024 70,000
Amortisation
As at 1 July 2023 69,999
As at 30 June 2024 69,999
Net Book Value
As at 30 June 2024 1
As at 1 July 2023 1
5. Tangible Assets
Total
£
Cost
As at 1 July 2023 322,187
Disposals (49,585 )
As at 30 June 2024 272,602
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 July 2023 244,509
Provided during the period 9,852
Disposals (47,586 )
As at 30 June 2024 206,775
Net Book Value
As at 30 June 2024 65,827
As at 1 July 2023 77,678
6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,373 8,373
Later than one year and not later than five years 8,893 17,266
17,266 25,639
17,266 25,639
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 802 802
Page 6