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 04169232 Mr D Leeson Mrs C Leeson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04169232 2023-12-31 04169232 2024-12-31 04169232 2024-01-01 2024-12-31 04169232 frs-core:CurrentFinancialInstruments 2024-12-31 04169232 frs-core:ShareCapital 2024-12-31 04169232 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04169232 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04169232 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04169232 frs-bus:SmallEntities 2024-01-01 2024-12-31 04169232 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04169232 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04169232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 04169232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 04169232 frs-core:UnlistedNon-exchangeTraded 2024-12-31 04169232 frs-core:UnlistedNon-exchangeTraded 2023-12-31 04169232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 04169232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 04169232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 04169232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 04169232 frs-bus:Director1 2024-01-01 2024-12-31 04169232 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04169232 frs-countries:EnglandWales 2024-01-01 2024-12-31 04169232 2022-12-31 04169232 2023-12-31 04169232 2023-01-01 2023-12-31 04169232 frs-core:CurrentFinancialInstruments 2023-12-31 04169232 frs-core:ShareCapital 2023-12-31 04169232 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04169232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31
Registered number: 04169232
Civil & Environmental Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04169232
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 245,000 245,000
Investments 5 100 100
245,100 245,100
CURRENT ASSETS
Debtors 6 42,216 2,710
Cash at bank and in hand 15,923 19,237
58,139 21,947
Creditors: Amounts Falling Due Within One Year 7 (8,713 ) (10,398 )
NET CURRENT ASSETS (LIABILITIES) 49,426 11,549
TOTAL ASSETS LESS CURRENT LIABILITIES 294,526 256,649
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,689 ) (3,689 )
NET ASSETS 290,837 252,960
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 15,726 15,726
Profit and Loss Account 275,011 237,134
SHAREHOLDERS' FUNDS 290,837 252,960
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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 D Leeson
Director
14 April 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
Civil & Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04169232 . The registered office is Unit 13 Waterloo Road, Bidford on Avon, Alcester, B50 4JH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention, as modified by the revaluation of certain assets, and in accordance with the FRS 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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
2.5. Investments in Subsidiaries
Investments in Subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
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4. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 245,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 225,585 225,585
5. Investments
Unlisted
£
Cost
As at 1 January 2024 100
As at 31 December 2024 100
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 100
As at 1 January 2024 100
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,063 1,097
Amounts owed by group undertakings 41,153 1,613
42,216 2,710
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Other creditors 660 660
Taxation and social security 8,053 9,739
8,713 10,398
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Reserves
Fair Value Reserve
£
As at 1 January 2024 15,726
As at 31 December 2024 15,726
10. Related Party Transactions
The company received rent of £24,000 (PY £24,000) and fees for services rendered of £21,600 (PY £21,600) from a subsidiary undertaking.
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