Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 08594702 Mr Martin Norbury Mr Dean Norbury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08594702 2023-07-31 08594702 2024-07-31 08594702 2023-08-01 2024-07-31 08594702 frs-core:CurrentFinancialInstruments 2024-07-31 08594702 frs-core:Non-currentFinancialInstruments 2024-07-31 08594702 frs-core:BetweenOneFiveYears 2024-07-31 08594702 frs-core:ComputerEquipment 2024-07-31 08594702 frs-core:ComputerEquipment 2023-08-01 2024-07-31 08594702 frs-core:ComputerEquipment 2023-07-31 08594702 frs-core:FurnitureFittings 2024-07-31 08594702 frs-core:FurnitureFittings 2023-08-01 2024-07-31 08594702 frs-core:FurnitureFittings 2023-07-31 08594702 frs-core:MoreThanFiveYears 2024-07-31 08594702 frs-core:MotorVehicles 2024-07-31 08594702 frs-core:MotorVehicles 2023-08-01 2024-07-31 08594702 frs-core:MotorVehicles 2023-07-31 08594702 frs-core:PlantMachinery 2024-07-31 08594702 frs-core:PlantMachinery 2023-08-01 2024-07-31 08594702 frs-core:PlantMachinery 2023-07-31 08594702 frs-core:WithinOneYear 2024-07-31 08594702 frs-core:ShareCapital 2024-07-31 08594702 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 08594702 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 08594702 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 08594702 frs-bus:SmallEntities 2023-08-01 2024-07-31 08594702 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 08594702 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 08594702 frs-bus:Director1 2023-08-01 2024-07-31 08594702 frs-bus:Director2 2023-08-01 2024-07-31 08594702 frs-countries:EnglandWales 2023-08-01 2024-07-31 08594702 2022-07-31 08594702 2023-07-31 08594702 2022-08-01 2023-07-31 08594702 frs-core:CurrentFinancialInstruments 2023-07-31 08594702 frs-core:Non-currentFinancialInstruments 2023-07-31 08594702 frs-core:BetweenOneFiveYears 2023-07-31 08594702 frs-core:MoreThanFiveYears 2023-07-31 08594702 frs-core:WithinOneYear 2023-07-31 08594702 frs-core:ShareCapital 2023-07-31 08594702 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 08594702
Cathedral Construction Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
MAS Associates Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08594702
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,836 53,084
37,836 53,084
CURRENT ASSETS
Debtors 5 16,184 14,310
Cash at bank and in hand 54 748
16,238 15,058
Creditors: Amounts Falling Due Within One Year 6 (61,825 ) (24,954 )
NET CURRENT ASSETS (LIABILITIES) (45,587 ) (9,896 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,751 ) 43,188
Creditors: Amounts Falling Due After More Than One Year 7 (9,786 ) (19,059 )
NET (LIABILITIES)/ASSETS (17,537 ) 24,129
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (17,637 ) 24,029
SHAREHOLDERS' FUNDS (17,537) 24,129
For the year ending 31 July 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 Dean Norbury
Director
29/04/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cathedral Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08594702 . The registered office is C/O Mas Associates Ltd Spear House, Cobbett Road, Burntwood, Staffordshire, WS7 3GR.
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% SLM
Motor Vehicles 20% SLM
Fixtures & Fittings 20%SLM
Computer Equipment 33.33% SLM
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 profit and loss account 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 profit and loss account as incurred.
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 years 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 2
Page 3
2.5. 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2023 26,543 75,561 446 4,097 106,647
As at 31 July 2024 26,543 75,561 446 4,097 106,647
Depreciation
As at 1 August 2023 19,240 30,003 446 3,874 53,563
Provided during the period 3,011 12,014 - 223 15,248
As at 31 July 2024 22,251 42,017 446 4,097 68,811
Net Book Value
As at 31 July 2024 4,292 33,544 - - 37,836
As at 1 August 2023 7,303 45,558 - 223 53,084
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,976 12,976
Other debtors 208 1,334
16,184 14,310
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,823 8,823
Trade creditors 21,964 13,364
Bank loans and overdrafts 13,873 15,236
Other creditors 16,726 3,063
Taxation and social security 439 (15,532 )
61,825 24,954
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,786 18,609
Bank loan 1 (1-2 yrs) - 450
9,786 19,059
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,286 3,286
Later than one year and not later than five years 6,571 6,571
Later than five years 1,369 4,655
11,226 14,512
Less: Finance charges allocated to future periods (7,383 ) (12,920 )
18,609 27,432
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4