Acorah Software Products - Accounts Production 16.3.350 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04657258 Mr W J Davies Mr N Davies Mrs S D Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04657258 2024-03-31 04657258 2025-03-31 04657258 2024-04-01 2025-03-31 04657258 frs-core:Non-currentFinancialInstruments 2025-03-31 04657258 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04657258 frs-core:NetGoodwill 2024-04-01 2025-03-31 04657258 frs-core:MotorVehicles 2024-04-01 2025-03-31 04657258 frs-core:PlantMachinery 2024-04-01 2025-03-31 04657258 frs-core:ShareCapital 2025-03-31 04657258 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04657258 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04657258 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 04657258 frs-bus:SmallEntities 2024-04-01 2025-03-31 04657258 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04657258 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04657258 frs-bus:Director1 2024-04-01 2025-03-31 04657258 frs-bus:Director2 2024-04-01 2025-03-31 04657258 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04657258 frs-countries:EnglandWales 2024-04-01 2025-03-31 04657258 2023-03-31 04657258 2024-03-31 04657258 2023-04-01 2024-03-31 04657258 frs-core:Non-currentFinancialInstruments 2024-03-31 04657258 frs-core:ShareCapital 2024-03-31 04657258 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04657258
Croft Engineering & Site Services Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
HSJ Accountants Ltd
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04657258
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,553 29,499
23,553 29,499
CURRENT ASSETS
Stocks 722 1,113
Debtors 29,778 16,263
Cash at bank and in hand - 11,583
30,500 28,959
Creditors: Amounts Falling Due Within One Year (17,362 ) (57,982 )
NET CURRENT ASSETS (LIABILITIES) 13,138 (29,023 )
TOTAL ASSETS LESS CURRENT LIABILITIES 36,691 476
Creditors: Amounts Falling Due After More Than One Year (50,218 ) -
NET (LIABILITIES)/ASSETS (13,527 ) 476
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Profit and Loss Account (14,527 ) (524 )
SHAREHOLDERS' FUNDS (13,527) 476
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr W J Davies
Director
1 May 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Croft Engineering & Site Services Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04657258 . The registered office is Unit 8 Forgeside, Cwmbran, Gwent, NP44 3LN.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. 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 has been amortised over its estimated economic life of 5 years.
2.5. 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
Fixtures & Fittings 25% Reducing Balance
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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4. Tangible Assets
Total
£
Cost
As at 1 April 2024 92,070
As at 31 March 2025 92,070
Depreciation
As at 1 April 2024 62,571
Provided during the period 5,946
As at 31 March 2025 68,517
Net Book Value
As at 31 March 2025 23,553
As at 1 April 2024 29,499
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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