Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10941002 Jamie Finch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10941002 2023-08-31 10941002 2024-08-31 10941002 2023-09-01 2024-08-31 10941002 frs-core:CurrentFinancialInstruments 2024-08-31 10941002 frs-core:ComputerEquipment 2024-08-31 10941002 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10941002 frs-core:ComputerEquipment 2023-08-31 10941002 frs-core:PlantMachinery 2024-08-31 10941002 frs-core:PlantMachinery 2023-09-01 2024-08-31 10941002 frs-core:PlantMachinery 2023-08-31 10941002 frs-core:ShareCapital 2024-08-31 10941002 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10941002 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10941002 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10941002 frs-bus:SmallEntities 2023-09-01 2024-08-31 10941002 frs-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 10941002 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10941002 frs-bus:Director1 2023-09-01 2024-08-31 10941002 frs-core:CurrentFinancialInstruments 1 2024-08-31 10941002 frs-countries:EnglandWales 2023-09-01 2024-08-31 10941002 2022-08-31 10941002 2023-08-31 10941002 2022-09-01 2023-08-31 10941002 frs-core:CurrentFinancialInstruments 2023-08-31 10941002 frs-core:ShareCapital 2023-08-31 10941002 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 10941002 frs-core:CurrentFinancialInstruments 1 2023-08-31
Registered number: 10941002
Roads & Sewers For Planning & Design Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Roads & Sewers For Planning & Design Ltd for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Roads & Sewers For Planning & Design Ltd for the year ended 31 August 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Roads & Sewers For Planning & Design Ltd , as a body, in accordance with the terms of our engagement letter dated 12 September 2018. Our work has been undertaken solely to prepare for your approval the accounts of Roads & Sewers For Planning & Design Ltd and state those matters that we have agreed to state to the director of Roads & Sewers For Planning & Design Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roads & Sewers For Planning & Design Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Roads & Sewers For Planning & Design Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Roads & Sewers For Planning & Design Ltd . You consider that Roads & Sewers For Planning & Design Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Roads & Sewers For Planning & Design Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
TaxAssist Accountants
16/05/2025
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Page 1
Page 2
Statement of Financial Position
Registered number: 10941002
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 571 392
571 392
CURRENT ASSETS
Debtors 5 39,318 24,760
Cash at bank and in hand 48,979 75,865
88,297 100,625
Creditors: Amounts Falling Due Within One Year 6 (34,560 ) (40,598 )
NET CURRENT ASSETS (LIABILITIES) 53,737 60,027
TOTAL ASSETS LESS CURRENT LIABILITIES 54,308 60,419
PROVISIONS FOR LIABILITIES
Deferred Taxation (134 ) (74 )
NET ASSETS 54,174 60,345
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 54,074 60,245
SHAREHOLDERS' FUNDS 54,174 60,345
Page 2
Page 3
For the year ending 31 August 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 Income Statement.
On behalf of the board
Jamie Finch
Director
16/05/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Roads & Sewers For Planning & Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10941002 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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 25% on cost
Computer Equipment 33% reducing balance
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
Page 4
Page 5
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: 3 (2023: 4)
3 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 6,667 8,260 14,927
Additions 300 124 424
As at 31 August 2024 6,967 8,384 15,351
Depreciation
As at 1 September 2023 6,667 7,868 14,535
Provided during the period 75 170 245
As at 31 August 2024 6,742 8,038 14,780
Net Book Value
As at 31 August 2024 225 346 571
As at 1 September 2023 - 392 392
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 39,222 24,760
Other taxes and social security 96 -
39,318 24,760
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 28,395 30,709
VAT 3,617 8,281
Other creditors - Participator's loan account 125 325
Pension creditors 3 -
Accruals and deferred income 1,256 1,110
Director's loan account 1,164 173
34,560 40,598
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6