Acorah Software Products - Accounts Production 16.2.850 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09805463 Mrs Annmarie Davis Mr Stephen Davis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09805463 2023-11-30 09805463 2024-11-30 09805463 2023-12-01 2024-11-30 09805463 frs-core:CurrentFinancialInstruments 2024-11-30 09805463 frs-core:Non-currentFinancialInstruments 2024-11-30 09805463 frs-core:ComputerEquipment 2024-11-30 09805463 frs-core:ComputerEquipment 2023-12-01 2024-11-30 09805463 frs-core:ComputerEquipment 2023-11-30 09805463 frs-core:MotorVehicles 2024-11-30 09805463 frs-core:MotorVehicles 2023-12-01 2024-11-30 09805463 frs-core:MotorVehicles 2023-11-30 09805463 frs-core:PlantMachinery 2024-11-30 09805463 frs-core:PlantMachinery 2023-12-01 2024-11-30 09805463 frs-core:PlantMachinery 2023-11-30 09805463 frs-core:ShareCapital 2024-11-30 09805463 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09805463 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09805463 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09805463 frs-bus:SmallEntities 2023-12-01 2024-11-30 09805463 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09805463 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09805463 frs-bus:Director1 2023-12-01 2024-11-30 09805463 frs-bus:Director2 2023-12-01 2024-11-30 09805463 frs-countries:EnglandWales 2023-12-01 2024-11-30 09805463 2022-11-30 09805463 2023-11-30 09805463 2022-12-01 2023-11-30 09805463 frs-core:CurrentFinancialInstruments 2023-11-30 09805463 frs-core:Non-currentFinancialInstruments 2023-11-30 09805463 frs-core:ShareCapital 2023-11-30 09805463 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 09805463
S Davis Building Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Bourne and Bargery Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09805463
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,902 53,532
39,902 53,532
CURRENT ASSETS
Debtors 5 124 14,382
Cash at bank and in hand 129,613 96,449
129,737 110,831
Creditors: Amounts Falling Due Within One Year 6 (95,289 ) (111,305 )
NET CURRENT ASSETS (LIABILITIES) 34,448 (474 )
TOTAL ASSETS LESS CURRENT LIABILITIES 74,350 53,058
Creditors: Amounts Falling Due After More Than One Year 7 (14,815 ) (22,916 )
NET ASSETS 59,535 30,142
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 59,435 30,042
SHAREHOLDERS' FUNDS 59,535 30,142
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For the year ending 30 November 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.
On behalf of the board
Mr Stephen Davis
Director
26/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
S Davis Building Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09805463 . The registered office is Craigholm, Wells Road, Chilcompton, Radstock, Somerset, BA3 4ET.
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 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33.3% Straightline
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 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.
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.
...CONTINUED
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2.4. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 2 2
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 406 84,354 2,331 87,091
Additions - - 130 130
As at 30 November 2024 406 84,354 2,461 87,221
Depreciation
As at 1 December 2023 296 31,391 1,872 33,559
Provided during the period 17 13,242 501 13,760
As at 30 November 2024 313 44,633 2,373 47,319
Net Book Value
As at 30 November 2024 93 39,721 88 39,902
As at 1 December 2023 110 52,963 459 53,532
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 124 14,382
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 17,363 19,348
Corporation tax 22,022 (22 )
Other taxes and social security 1,564 1,649
VAT 14,140 6,484
Other creditors 496 122
Directors' loan accounts 39,704 83,724
95,289 111,305
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 14,815 22,916
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 40,000 32,000
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