Acorah Software Products - Accounts Production 16.1.300 false true 29 June 2023 30 June 2022 false 30 June 2023 29 June 2024 29 June 2024 10223420 Mr J F Kennedy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10223420 2023-06-29 10223420 2024-06-29 10223420 2023-06-30 2024-06-29 10223420 frs-core:CurrentFinancialInstruments 2024-06-29 10223420 frs-core:Non-currentFinancialInstruments 2024-06-29 10223420 frs-core:ComputerEquipment 2024-06-29 10223420 frs-core:ComputerEquipment 2023-06-30 2024-06-29 10223420 frs-core:ComputerEquipment 2023-06-29 10223420 frs-core:MotorVehicles 2024-06-29 10223420 frs-core:MotorVehicles 2023-06-30 2024-06-29 10223420 frs-core:MotorVehicles 2023-06-29 10223420 frs-core:PlantMachinery 2024-06-29 10223420 frs-core:PlantMachinery 2023-06-30 2024-06-29 10223420 frs-core:PlantMachinery 2023-06-29 10223420 frs-core:ShareCapital 2024-06-29 10223420 frs-core:RetainedEarningsAccumulatedLosses 2024-06-29 10223420 frs-bus:PrivateLimitedCompanyLtd 2023-06-30 2024-06-29 10223420 frs-bus:FilletedAccounts 2023-06-30 2024-06-29 10223420 frs-bus:SmallEntities 2023-06-30 2024-06-29 10223420 frs-bus:AuditExempt-NoAccountantsReport 2023-06-30 2024-06-29 10223420 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-30 2024-06-29 10223420 frs-bus:Director1 2023-06-30 2024-06-29 10223420 frs-countries:EnglandWales 2023-06-30 2024-06-29 10223420 2022-06-29 10223420 2023-06-29 10223420 2022-06-30 2023-06-29 10223420 frs-core:CurrentFinancialInstruments 2023-06-29 10223420 frs-core:Non-currentFinancialInstruments 2023-06-29 10223420 frs-core:ShareCapital 2023-06-29 10223420 frs-core:RetainedEarningsAccumulatedLosses 2023-06-29
Registered number: 10223420
Capstone Building Group Ltd
Unaudited Financial Statements
For The Year Ended 29 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10223420
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 800 1,551
800 1,551
CURRENT ASSETS
Debtors 5 16,488 -
16,488 -
Creditors: Amounts Falling Due Within One Year 6 (73,022 ) (63,381 )
NET CURRENT ASSETS (LIABILITIES) (56,534 ) (63,381 )
TOTAL ASSETS LESS CURRENT LIABILITIES (55,734 ) (61,830 )
Creditors: Amounts Falling Due After More Than One Year 7 (30,390 ) (28,686 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (295 )
NET LIABILITIES (86,124 ) (90,811 )
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account (86,127 ) (90,814 )
SHAREHOLDERS' FUNDS (86,124) (90,811)
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Page 2
For the year ending 29 June 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 J F Kennedy
Director
26 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Capstone Building Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10223420 . The registered office is 104 Imperial Court Exchange Street East, Liverpool, L2 3AB.
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
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 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 Reducing Balance 25%
Motor vehicles Reducing Balance 25%
Computer equipment Reducing Balance 25%
2.4. 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 year was: 1 (2023: 2)
1 2
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4. Tangible Assets
Plant and machinery Motor vehicles Computer equipment Total
£ £ £ £
Cost
As at 30 June 2023 5,000 4,000 2,276 11,276
Disposals - - (2,276 ) (2,276 )
As at 29 June 2024 5,000 4,000 - 9,000
Depreciation
As at 30 June 2023 4,407 3,525 1,793 9,725
Provided during the period 149 119 121 389
Disposals - - (1,914 ) (1,914 )
As at 29 June 2024 4,556 3,644 - 8,200
Net Book Value
As at 29 June 2024 444 356 - 800
As at 30 June 2023 593 475 483 1,551
5. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 3,976 -
Other debtors 12,512 -
16,488 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors 468 -
Bank loans and overdrafts 24,596 25,106
Other creditors 22,362 21,914
Taxation and social security 25,596 16,361
73,022 63,381
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Bank loans 30,390 28,686
8. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 3 3
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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 withdrew amounts totalling £25,013 (2023: £33,129) and introduced amounts totalling £25,016 (2023: £35,577). At the balance sheet date the amount payable to the director was £3 (2023: £Nil).
A shareholder withdrew amounts totalling £Nil (2023: £Nil) and repaid amounts totalling £Nil (2023: £Nil). At the balance sheet date the amount payable was £1,109 (2023: £1,109).
A shareholder withdrew amounts totalling £Nil (2022: £Nil) and repaid amounts totalling £9,100 (2022: £Nil). At the balance sheet date the amount payable was £19,032 (2023: £9,932).
Dividends were paid to the directors in respect of their shareholdings totalling £NIL (2023: £Nil).
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 director. Therefore the director considers it appropriate to prepare the financial statements on the going concern basis.
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