Acorah Software Products - Accounts Production 16.2.800 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09335573 Mr Antonel Radulescu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09335573 2023-12-31 09335573 2024-12-31 09335573 2024-01-01 2024-12-31 09335573 frs-core:CurrentFinancialInstruments 2024-12-31 09335573 frs-core:Non-currentFinancialInstruments 2024-12-31 09335573 frs-core:ComputerEquipment 2024-12-31 09335573 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09335573 frs-core:ComputerEquipment 2023-12-31 09335573 frs-core:MotorVehicles 2024-12-31 09335573 frs-core:MotorVehicles 2024-01-01 2024-12-31 09335573 frs-core:MotorVehicles 2023-12-31 09335573 frs-core:PlantMachinery 2024-12-31 09335573 frs-core:PlantMachinery 2024-01-01 2024-12-31 09335573 frs-core:PlantMachinery 2023-12-31 09335573 frs-core:ShareCapital 2024-12-31 09335573 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09335573 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09335573 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09335573 frs-bus:SmallEntities 2024-01-01 2024-12-31 09335573 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09335573 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09335573 frs-bus:Director1 2024-01-01 2024-12-31 09335573 frs-countries:EnglandWales 2024-01-01 2024-12-31 09335573 2022-12-31 09335573 2023-12-31 09335573 2023-01-01 2023-12-31 09335573 frs-core:CurrentFinancialInstruments 2023-12-31 09335573 frs-core:Non-currentFinancialInstruments 2023-12-31 09335573 frs-core:ShareCapital 2023-12-31 09335573 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09335573
A-Tech Building Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Consulting Ro Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09335573
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,875 22,578
48,875 22,578
CURRENT ASSETS
Stocks 5 54,000 29,000
Debtors 6 5,663 2,448
Cash at bank and in hand 5,376 6,234
65,039 37,682
Creditors: Amounts Falling Due Within One Year 7 (46,635 ) (22,901 )
NET CURRENT ASSETS (LIABILITIES) 18,404 14,781
TOTAL ASSETS LESS CURRENT LIABILITIES 67,279 37,359
Creditors: Amounts Falling Due After More Than One Year 8 (34,897 ) (23,705 )
NET ASSETS 32,382 13,654
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 32,381 13,653
SHAREHOLDERS' FUNDS 32,382 13,654
Page 1
Page 2
For the year ending 31 December 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 Antonel Radulescu
Director
31/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A-Tech Building Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09335573 . The registered office is Enterprise House, Building 52 Wrest Park, Silsoe, MK45 4HS.
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:
Plant & Machinery 33% straight line basis
Motor Vehicles 25% reducing basis
Computer Equipment 33% straight line basis
2.4. 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.
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 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 26,771 36,527 674 63,972
Additions - 30,429 - 30,429
As at 31 December 2024 26,771 66,956 674 94,401
Depreciation
As at 1 January 2024 26,385 14,334 675 41,394
Provided during the period 386 3,746 - 4,132
As at 31 December 2024 26,771 18,080 675 45,526
Net Book Value
As at 31 December 2024 - 48,876 (1 ) 48,875
As at 1 January 2024 386 22,193 (1 ) 22,578
5. Stocks
2024 2023
£ £
Materials 29,000 17,000
Work in progress 25,000 12,000
54,000 29,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 502 1
Prepayments and accrued income 2,759 2,402
VAT 2,357 -
5,618 2,403
Due after more than one year
Other debtors 45 45
45 45
5,663 2,448
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 33,231 4,175
Bank loans and overdrafts 9,907 11,383
Corporation tax - 1,564
Other taxes and social security 1,278 333
VAT - 5,392
Net wages 2,215 -
Other creditors 4 4
Accruals and deferred income - 50
46,635 22,901
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 34,897 23,705
34,897 23,705
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5