Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 14705096 Mr Andrei Burga Mr Robert-Ionut Burga iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14705096 2024-03-31 14705096 2025-03-31 14705096 2024-04-01 2025-03-31 14705096 frs-core:CurrentFinancialInstruments 2025-03-31 14705096 frs-core:Non-currentFinancialInstruments 2025-03-31 14705096 frs-core:MotorVehicles 2025-03-31 14705096 frs-core:MotorVehicles 2024-04-01 2025-03-31 14705096 frs-core:MotorVehicles 2024-03-31 14705096 frs-core:PlantMachinery 2025-03-31 14705096 frs-core:PlantMachinery 2024-04-01 2025-03-31 14705096 frs-core:PlantMachinery 2024-03-31 14705096 frs-core:ShareCapital 2025-03-31 14705096 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14705096 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14705096 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14705096 frs-bus:SmallEntities 2024-04-01 2025-03-31 14705096 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14705096 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14705096 frs-bus:Director1 2024-04-01 2025-03-31 14705096 frs-bus:Director2 2024-04-01 2025-03-31 14705096 frs-countries:EnglandWales 2024-04-01 2025-03-31 14705096 2023-03-31 14705096 2024-03-31 14705096 2023-04-01 2024-03-31 14705096 frs-core:CurrentFinancialInstruments 2024-03-31 14705096 frs-core:Non-currentFinancialInstruments 2024-03-31 14705096 frs-core:ShareCapital 2024-03-31 14705096 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14705096
Burga Construct Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14705096
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,798 10,817
8,798 10,817
CURRENT ASSETS
Debtors 5 639 -
Cash at bank and in hand 5,791 6,541
6,430 6,541
Creditors: Amounts Falling Due Within One Year 6 (11,368 ) (8,478 )
NET CURRENT ASSETS (LIABILITIES) (4,938 ) (1,937 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,860 8,880
Creditors: Amounts Falling Due After More Than One Year 7 - (2,428 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,672 ) (2,055 )
NET ASSETS 2,188 4,397
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,088 4,297
SHAREHOLDERS' FUNDS 2,188 4,397
Page 1
Page 2
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board
Mr Andrei Burga
Director
29/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Burga Construct Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14705096 . The registered office is 1 Wansfell Holme, Windermere, LA23 1LS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention 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 tax. 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.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

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 20% reducing balance
Motor Vehicles 20% reducing balance
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 1,947 11,800 13,747
As at 31 March 2025 1,947 11,800 13,747
Depreciation
As at 1 April 2024 330 2,600 2,930
Provided during the period 371 1,648 2,019
As at 31 March 2025 701 4,248 4,949
Net Book Value
As at 31 March 2025 1,246 7,552 8,798
As at 1 April 2024 1,617 9,200 10,817
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 639 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,633 400
Bank loans and overdrafts - 1,533
Other creditors 2,593 555
Taxation and social security 7,142 5,990
11,368 8,478
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,428
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4