Acorah Software Products - Accounts Production 16.3.350 false true 3 April 2024 4 April 2023 false 4 April 2024 3 April 2025 3 April 2025 09940181 Mrs Jessica Thompson Mr Stephen Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09940181 2024-04-03 09940181 2025-04-03 09940181 2024-04-04 2025-04-03 09940181 frs-core:CurrentFinancialInstruments 2025-04-03 09940181 frs-core:NetGoodwill 2025-04-03 09940181 frs-core:NetGoodwill 2024-04-04 2025-04-03 09940181 frs-core:NetGoodwill 2024-04-03 09940181 frs-core:MotorVehicles 2025-04-03 09940181 frs-core:MotorVehicles 2024-04-04 2025-04-03 09940181 frs-core:MotorVehicles 2024-04-03 09940181 frs-core:PlantMachinery 2025-04-03 09940181 frs-core:PlantMachinery 2024-04-04 2025-04-03 09940181 frs-core:PlantMachinery 2024-04-03 09940181 frs-core:ShareCapital 2025-04-03 09940181 frs-core:RetainedEarningsAccumulatedLosses 2025-04-03 09940181 frs-bus:PrivateLimitedCompanyLtd 2024-04-04 2025-04-03 09940181 frs-bus:FilletedAccounts 2024-04-04 2025-04-03 09940181 frs-bus:SmallEntities 2024-04-04 2025-04-03 09940181 frs-bus:AuditExempt-NoAccountantsReport 2024-04-04 2025-04-03 09940181 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-04 2025-04-03 09940181 frs-bus:Director1 2024-04-04 2025-04-03 09940181 frs-bus:Director2 2024-04-04 2025-04-03 09940181 frs-countries:EnglandWales 2024-04-04 2025-04-03 09940181 2023-04-03 09940181 2024-04-03 09940181 2023-04-04 2024-04-03 09940181 frs-core:CurrentFinancialInstruments 2024-04-03 09940181 frs-core:ShareCapital 2024-04-03 09940181 frs-core:RetainedEarningsAccumulatedLosses 2024-04-03
Registered number: 09940181
S Thompson Drainage And Road Construction Ltd
Unaudited Financial Statements
For The Year Ended 3 April 2025
Smith & Co Accountants Limited
ACCA
Unit G2
Tanfield Lea Business Centre
Stanley
Co Durham
DH9 9DB
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 09940181
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 10,000
Tangible Assets 5 97,279 81,892
107,279 91,892
CURRENT ASSETS
Debtors 6 8,288 18,916
Cash at bank and in hand 188,574 158,697
196,862 177,613
Creditors: Amounts Falling Due Within One Year 7 (72,891 ) (20,136 )
NET CURRENT ASSETS (LIABILITIES) 123,971 157,477
TOTAL ASSETS LESS CURRENT LIABILITIES 231,250 249,369
NET ASSETS 231,250 249,369
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 231,150 249,269
SHAREHOLDERS' FUNDS 231,250 249,369
For the year ending 3 April 2025 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 Income Statement.
On behalf of the board
Mr Stephen Thompson
Director
30/04/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
S Thompson Drainage And Road Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09940181 . The registered office is 9 Woodlands Terrace, Esh Winning, Durham, DH7 9NL.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of .... years.
2.4. 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
Motor Vehicles 25 % reducing balance
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 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 6)
4 6
4. Intangible Assets
Goodwill
£
Cost
As at 4 April 2024 10,000
As at 3 April 2025 10,000
Net Book Value
As at 3 April 2025 10,000
As at 4 April 2024 10,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 4 April 2024 116,250 18,420 134,670
Additions 820 35,995 36,815
As at 3 April 2025 117,070 54,415 171,485
Depreciation
As at 4 April 2024 50,859 1,919 52,778
Provided during the period 16,553 4,875 21,428
As at 3 April 2025 67,412 6,794 74,206
Net Book Value
As at 3 April 2025 49,658 47,621 97,279
As at 4 April 2024 65,391 16,501 81,892
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 98 18,298
VAT 8,190 618
8,288 18,916
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Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) (1 )
Bank loans and overdrafts 26,550 -
Corporation tax 3,963 12,974
Other taxes and social security - 2,383
Net wages 1,000 3,352
Other creditors 436 484
Accruals and deferred income 40,875 875
Directors' loan accounts 68 69
72,891 20,136
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4