Acorah Software Products - Accounts Production 16.1.300 false true 2 August 2023 3 August 2022 false 3 August 2023 2 August 2024 2 August 2024 01802001 Mr R G Gower-Smith Mrs M P Gower-Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01802001 2023-08-02 01802001 2024-08-02 01802001 2023-08-03 2024-08-02 01802001 frs-core:CurrentFinancialInstruments 2024-08-02 01802001 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-02 01802001 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-03 2024-08-02 01802001 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-02 01802001 frs-core:ShareCapital 2024-08-02 01802001 frs-core:RetainedEarningsAccumulatedLosses 2024-08-02 01802001 frs-bus:PrivateLimitedCompanyLtd 2023-08-03 2024-08-02 01802001 frs-bus:FilletedAccounts 2023-08-03 2024-08-02 01802001 frs-bus:SmallEntities 2023-08-03 2024-08-02 01802001 frs-bus:AuditExempt-NoAccountantsReport 2023-08-03 2024-08-02 01802001 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-03 2024-08-02 01802001 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-03 2024-08-02 01802001 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-02 01802001 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-02 01802001 frs-bus:Director1 2023-08-03 2024-08-02 01802001 frs-bus:CompanySecretary1 2023-08-03 2024-08-02 01802001 frs-countries:EnglandWales 2023-08-03 2024-08-02 01802001 2022-08-02 01802001 2023-08-02 01802001 2022-08-03 2023-08-02 01802001 frs-core:CurrentFinancialInstruments 2023-08-02 01802001 frs-core:ShareCapital 2023-08-02 01802001 frs-core:RetainedEarningsAccumulatedLosses 2023-08-02 01802001 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-02
Registered number: 01802001
R. Gower Construction Co. Limited
Financial Statements
For The Year Ended 2 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01802001
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,000 37,500
20,000 37,500
CURRENT ASSETS
Debtors 5 768 -
Cash at bank and in hand 12,662 32,991
13,430 32,991
Creditors: Amounts Falling Due Within One Year 6 (1,167 ) (1,167 )
NET CURRENT ASSETS (LIABILITIES) 12,263 31,824
TOTAL ASSETS LESS CURRENT LIABILITIES 32,263 69,324
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,411 ) (5,032 )
NET ASSETS 30,852 64,292
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Fair value reserve 8 16,150 30,324
Profit and Loss Account 13,702 32,968
SHAREHOLDERS' FUNDS 30,852 64,292
Page 1
Page 2
For the year ending 2 August 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 R G Gower-Smith
Director
11/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R. Gower Construction Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01802001 . The registered office is 27 Darby Crescent, Sunbury on Thames, Middlesex, TW16 5LB.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Investment Properties
Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is
provided on these gains at the rate expected to apply when the property is sold.
2.4. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 3 August 2023 37,500
Revaluation (17,500 )
As at 2 August 2024 20,000
Net Book Value
As at 2 August 2024 20,000
As at 3 August 2023 37,500
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 768 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,167 1,167
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Reserves
Fair Value Reserve
£
As at 3 August 2023 30,324
Transfer to profit and loss (14,174 )
As at 2 August 2024 16,150
Page 4