Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 07652033 Mr Steven Christian true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07652033 2023-10-31 07652033 2024-10-31 07652033 2023-11-01 2024-10-31 07652033 frs-core:CurrentFinancialInstruments 2024-10-31 07652033 frs-core:Non-currentFinancialInstruments 2024-10-31 07652033 frs-core:FurnitureFittings 2024-10-31 07652033 frs-core:FurnitureFittings 2023-11-01 2024-10-31 07652033 frs-core:FurnitureFittings 2023-10-31 07652033 frs-core:MotorVehicles 2024-10-31 07652033 frs-core:MotorVehicles 2023-11-01 2024-10-31 07652033 frs-core:MotorVehicles 2023-10-31 07652033 frs-core:PlantMachinery 2024-10-31 07652033 frs-core:PlantMachinery 2023-11-01 2024-10-31 07652033 frs-core:PlantMachinery 2023-10-31 07652033 frs-core:ShareCapital 2024-10-31 07652033 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07652033 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07652033 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 07652033 frs-bus:SmallEntities 2023-11-01 2024-10-31 07652033 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07652033 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 07652033 1 2023-11-01 2024-10-31 07652033 frs-bus:Director1 2023-11-01 2024-10-31 07652033 frs-core:CurrentFinancialInstruments 3 2024-10-31 07652033 frs-countries:EnglandWales 2023-11-01 2024-10-31 07652033 2022-10-31 07652033 2023-10-31 07652033 2022-11-01 2023-10-31 07652033 frs-core:CurrentFinancialInstruments 2023-10-31 07652033 frs-core:Non-currentFinancialInstruments 2023-10-31 07652033 frs-core:ShareCapital 2023-10-31 07652033 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 07652033 frs-core:CurrentFinancialInstruments 1 2023-10-31 07652033 frs-core:CurrentFinancialInstruments 3 2023-10-31
Registered number: 07652033
Christian Construct & Sons Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07652033
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,595 54,851
40,595 54,851
CURRENT ASSETS
Stocks 5 604,000 794,000
Debtors 6 124,515 63,790
Cash at bank and in hand 104,223 6,637
832,738 864,427
Creditors: Amounts Falling Due Within One Year 7 (455,288 ) (510,020 )
NET CURRENT ASSETS (LIABILITIES) 377,450 354,407
TOTAL ASSETS LESS CURRENT LIABILITIES 418,045 409,258
Creditors: Amounts Falling Due After More Than One Year 8 (125,434 ) (149,071 )
NET ASSETS 292,611 260,187
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 292,511 260,087
SHAREHOLDERS' FUNDS 292,611 260,187
Page 1
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For the year ending 31 October 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 Steven Christian
Director
17th 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
Christian Construct & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07652033 . The registered office is 25 Ringwood Road, Alderholt, Dorset, SP6 3DF.
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, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised when ownership of goods is transferred or the service has been performed.

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 25% Straight line basis
Motor Vehicles 20% Reducing balance basis
Fixtures & Fittings 10% Straight line basis
2.4. 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. At each reporting date, an assessment is made for impairment by comparing the carrying value of stocks and work-in-progress to estimated selling price less costs to complete. An impairment loss or a reversal of an impairment loss is recognised in profit or loss.
2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
...CONTINUED
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2.5. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are present as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once the yare no longer at the discretion of the company.



2.6. Taxation
The tax expense represets the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing differences arises from goodwill or from the initial recognition of assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settles or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and deferred tax assets and liabilities relate to taxes levied by the same tax authority.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2023 49,442 34,250 1,467 85,159
Additions 2,248 - - 2,248
As at 31 October 2024 51,690 34,250 1,467 87,407
Depreciation
As at 1 November 2023 12,630 16,528 1,150 30,308
Provided during the period 12,924 3,545 35 16,504
As at 31 October 2024 25,554 20,073 1,185 46,812
Net Book Value
As at 31 October 2024 26,136 14,177 282 40,595
As at 1 November 2023 36,812 17,722 317 54,851
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Page 5
5. Stocks
2024 2023
£ £
Stock 604,000 794,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 105,058 15,243
Other debtors (1) - 3,260
VAT 19,457 45,287
124,515 63,790
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 155,449 172,824
Corporation tax 13,489 11,612
Other taxes and social security 14,618 -
Other creditors 1 60,870 102,000
Other creditors-Allstar 52,604 -
Accruals and deferred income 6,000 6,000
Director's loan account 152,258 217,584
455,288 510,020
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 125,434 149,071
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
During the year and comparative year, the director is the ultimate controlling party of the company.
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