Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 12225257 Mr Kyle Whittle Mr Benjamin Lloyd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12225257 2023-09-30 12225257 2024-09-30 12225257 2023-10-01 2024-09-30 12225257 frs-core:CurrentFinancialInstruments 2024-09-30 12225257 frs-core:Non-currentFinancialInstruments 2024-09-30 12225257 frs-core:BetweenOneFiveYears 2024-09-30 12225257 frs-core:ComputerEquipment 2024-09-30 12225257 frs-core:ComputerEquipment 2023-10-01 2024-09-30 12225257 frs-core:ComputerEquipment 2023-09-30 12225257 frs-core:MotorVehicles 2024-09-30 12225257 frs-core:MotorVehicles 2023-10-01 2024-09-30 12225257 frs-core:MotorVehicles 2023-09-30 12225257 frs-core:PlantMachinery 2024-09-30 12225257 frs-core:PlantMachinery 2023-10-01 2024-09-30 12225257 frs-core:PlantMachinery 2023-09-30 12225257 frs-core:WithinOneYear 2024-09-30 12225257 frs-core:ShareCapital 2024-09-30 12225257 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12225257 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12225257 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 12225257 frs-bus:SmallEntities 2023-10-01 2024-09-30 12225257 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12225257 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12225257 frs-bus:Director1 2023-10-01 2024-09-30 12225257 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 12225257 frs-countries:EnglandWales 2023-10-01 2024-09-30 12225257 2022-09-30 12225257 2023-09-30 12225257 2022-10-01 2023-09-30 12225257 frs-core:CurrentFinancialInstruments 2023-09-30 12225257 frs-core:Non-currentFinancialInstruments 2023-09-30 12225257 frs-core:BetweenOneFiveYears 2023-09-30 12225257 frs-core:WithinOneYear 2023-09-30 12225257 frs-core:ShareCapital 2023-09-30 12225257 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 12225257
Kws Scaffolding Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Castletree Consultants Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12225257
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 153,330 151,213
153,330 151,213
CURRENT ASSETS
Debtors 5 207,179 237,545
Cash at bank and in hand 137,274 1,564
344,453 239,109
Creditors: Amounts Falling Due Within One Year 6 (239,079 ) (181,551 )
NET CURRENT ASSETS (LIABILITIES) 105,374 57,558
TOTAL ASSETS LESS CURRENT LIABILITIES 258,704 208,771
Creditors: Amounts Falling Due After More Than One Year 7 (83,869 ) (75,703 )
NET ASSETS 174,835 133,068
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 174,735 132,968
SHAREHOLDERS' FUNDS 174,835 133,068
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Page 2
For the year ending 30 September 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
Mr Kyle Whittle
Director
28 March 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
Kws Scaffolding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12225257 . The registered office is Cheshire Stone, Thelwall Lane, Latchford, Warrington, WA4 1PD.
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 20% SLM
Motor Vehicles 20% SLM
Computer Equipment 25% 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 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.
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.
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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 6)
13 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 118,034 128,992 5,233 252,259
Additions 58,247 - 1,082 59,329
As at 30 September 2024 176,281 128,992 6,315 311,588
Depreciation
As at 1 October 2023 47,121 51,274 2,651 101,046
Provided during the period 30,200 25,799 1,213 57,212
As at 30 September 2024 77,321 77,073 3,864 158,258
Net Book Value
As at 30 September 2024 98,960 51,919 2,451 153,330
As at 1 October 2023 70,913 77,718 2,582 151,213
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 83,371 109,579
Other debtors 123,808 127,966
207,179 237,545
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,558 16,588
Trade creditors 94,701 47,590
Bank loans and overdrafts 10,181 10,000
Other loans < 1 Year 8,000 -
Amounts owed to group undertakings 56,318 65,113
Other creditors 13,713 22,892
Taxation and social security 45,608 19,368
239,079 181,551
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 49,869 59,036
Bank loans Between 1 and 5 Years 6,667 16,667
Other loans 1 to 5 Years 27,333 -
83,869 75,703
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,558 16,588
Later than one year and not later than five years 49,869 59,036
60,427 75,624
60,427 75,624
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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