Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10508001 Mr Luke Brystead Mr John Medhurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10508001 2023-12-31 10508001 2024-12-31 10508001 2024-01-01 2024-12-31 10508001 frs-core:Non-currentFinancialInstruments 2024-12-31 10508001 frs-core:BetweenOneFiveYears 2024-12-31 10508001 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10508001 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10508001 frs-core:MotorVehicles 2024-01-01 2024-12-31 10508001 frs-core:PlantMachinery 2024-01-01 2024-12-31 10508001 frs-core:WithinOneYear 2024-12-31 10508001 frs-core:ShareCapital 2024-12-31 10508001 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10508001 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10508001 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 10508001 frs-bus:SmallEntities 2024-01-01 2024-12-31 10508001 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10508001 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10508001 frs-bus:Director1 2024-01-01 2024-12-31 10508001 frs-bus:Director2 2024-01-01 2024-12-31 10508001 frs-countries:EnglandWales 2024-01-01 2024-12-31 10508001 2022-12-31 10508001 2023-12-31 10508001 2023-01-01 2023-12-31 10508001 frs-core:Non-currentFinancialInstruments 2023-12-31 10508001 frs-core:BetweenOneFiveYears 2023-12-31 10508001 frs-core:WithinOneYear 2023-12-31 10508001 frs-core:ShareCapital 2023-12-31 10508001 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10508001
House Construction Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Together We Count Limited
87 Heeley Bank Road
Sheffield
South Yorkshire
S2 3GL
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10508001
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,841 61,529
45,841 61,529
CURRENT ASSETS
Stocks 15,000 29,342
Debtors 48,772 118,442
Cash at bank and in hand 90,599 42,559
154,371 190,343
Creditors: Amounts Falling Due Within One Year (98,230 ) (127,742 )
NET CURRENT ASSETS (LIABILITIES) 56,141 62,601
TOTAL ASSETS LESS CURRENT LIABILITIES 101,982 124,130
Creditors: Amounts Falling Due After More Than One Year (49,849 ) (66,298 )
NET ASSETS 52,133 57,832
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 52,131 57,830
SHAREHOLDERS' FUNDS 52,133 57,832
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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 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 Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Luke Brystead
Director
9 April 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
House Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10508001 . The registered office is 87 Heeley Bank Road, Sheffield, S2 3GL.
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 25% Reducing balance method
Motor Vehicles 25% Reducing balance method
Fixtures & Fittings 25% Reducing balance method
Computer Equipment 33.33% Straight line method
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.
2.5. 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.
2.6. 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.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Total
£
Cost
As at 1 January 2024 130,551
Additions 659
Disposals (7,495 )
As at 31 December 2024 123,715
Depreciation
As at 1 January 2024 69,022
Provided during the period 8,852
As at 31 December 2024 77,874
Net Book Value
As at 31 December 2024 45,841
As at 1 January 2024 61,529
5. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,037 6,037
Later than one year and not later than five years 44,050 50,379
50,087 56,416
50,087 56,416
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
7. Related Party Transactions
Included within other debtors, there is an amount of £9,882 (2023: £77,284) owed by House New Homes Limited in which Mr Luke Brystead and Mr John Medhurst are directors. 
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