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 03418021 Mr Keith Howard Mr Royston Howard Mrs Betty Howard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03418021 2023-08-31 03418021 2024-08-31 03418021 2023-09-01 2024-08-31 03418021 frs-core:CurrentFinancialInstruments 2024-08-31 03418021 frs-core:Non-currentFinancialInstruments 2024-08-31 03418021 frs-core:ComputerEquipment 2024-08-31 03418021 frs-core:ComputerEquipment 2023-09-01 2024-08-31 03418021 frs-core:ComputerEquipment 2023-08-31 03418021 frs-core:FurnitureFittings 2024-08-31 03418021 frs-core:FurnitureFittings 2023-09-01 2024-08-31 03418021 frs-core:FurnitureFittings 2023-08-31 03418021 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 03418021 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 03418021 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 03418021 frs-core:MotorVehicles 2024-08-31 03418021 frs-core:MotorVehicles 2023-09-01 2024-08-31 03418021 frs-core:MotorVehicles 2023-08-31 03418021 frs-core:PlantMachinery 2024-08-31 03418021 frs-core:PlantMachinery 2023-09-01 2024-08-31 03418021 frs-core:PlantMachinery 2023-08-31 03418021 frs-core:ShareCapital 2024-08-31 03418021 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 03418021 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 03418021 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 03418021 frs-bus:SmallEntities 2023-09-01 2024-08-31 03418021 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 03418021 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 03418021 frs-bus:Director1 2023-09-01 2024-08-31 03418021 frs-bus:Director2 2023-09-01 2024-08-31 03418021 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 03418021 frs-countries:EnglandWales 2023-09-01 2024-08-31 03418021 2022-08-31 03418021 2023-08-31 03418021 2022-09-01 2023-08-31 03418021 frs-core:CurrentFinancialInstruments 2023-08-31 03418021 frs-core:Non-currentFinancialInstruments 2023-08-31 03418021 frs-core:ShareCapital 2023-08-31 03418021 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 03418021
K.J. Howard Civil Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
a3 Tax Consultancy Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 03418021
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,464,539 1,083,787
1,464,539 1,083,787
CURRENT ASSETS
Debtors 5 253,878 153,371
Cash at bank and in hand 632,791 711,109
886,669 864,480
Creditors: Amounts Falling Due Within One Year 6 (355,020 ) (389,557 )
NET CURRENT ASSETS (LIABILITIES) 531,649 474,923
TOTAL ASSETS LESS CURRENT LIABILITIES 1,996,188 1,558,710
Creditors: Amounts Falling Due After More Than One Year 7 (19,079 ) (28,835 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (359,811 ) (224,754 )
NET ASSETS 1,617,298 1,305,121
CAPITAL AND RESERVES
Called up share capital 9 146 146
Income Statement 1,617,152 1,304,975
SHAREHOLDERS' FUNDS 1,617,298 1,305,121
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Page 2
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 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 Income Statement.
On behalf of the board
Mr Keith Howard
Director
Mr Royston Howard
Director
28th May 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
K.J. Howard Civil Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03418021 . The registered office is 48 Birchy Barton Hill, Heavitree, Exeter, Devon, EX1 3EX.
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:
Freehold 2% on cost
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 10% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
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2.5. 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.
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 5 5
Sales, marketing and distribution 14 12
19 17
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2023 28,740 369,533 711,906 1,065,485
Additions - 40,314 167,835 477,626
Disposals - (43,350 ) (31,164 ) -
As at 31 August 2024 28,740 366,497 848,577 1,543,111
...CONTINUED
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Depreciation
As at 1 September 2023 2,874 265,372 349,400 475,741
Provided during the period 574 39,426 104,005 121,568
Disposals - - (31,164 ) -
As at 31 August 2024 3,448 304,798 422,241 597,309
Net Book Value
As at 31 August 2024 25,292 61,699 426,336 945,802
As at 1 September 2023 25,866 104,161 362,506 589,744
Computer Equipment Total
£ £
Cost
As at 1 September 2023 15,728 2,191,392
Additions 5,033 690,808
Disposals (428 ) (74,942 )
As at 31 August 2024 20,333 2,807,258
Depreciation
As at 1 September 2023 14,218 1,107,605
Provided during the period 1,133 266,706
Disposals (428 ) (31,592 )
As at 31 August 2024 14,923 1,342,719
Net Book Value
As at 31 August 2024 5,410 1,464,539
As at 1 September 2023 1,510 1,083,787
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 176,288 129,843
Prepayments and accrued income 39,803 23,528
VAT 37,787 -
253,878 153,371
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 207,283 193,470
Bank loans and overdrafts 401 401
Corporation tax 30,008 21,553
Other taxes and social security 12,567 10,278
VAT - 6,597
Accruals and deferred income 15,033 18,125
Directors' loan accounts 89,728 139,133
355,020 389,557
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 19,079 28,835
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 146 146
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