Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08348401 Mr James Austin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08348401 2024-03-31 08348401 2025-03-31 08348401 2024-04-01 2025-03-31 08348401 frs-core:CurrentFinancialInstruments 2025-03-31 08348401 frs-core:ComputerEquipment 2025-03-31 08348401 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08348401 frs-core:ComputerEquipment 2024-03-31 08348401 frs-core:FurnitureFittings 2025-03-31 08348401 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08348401 frs-core:FurnitureFittings 2024-03-31 08348401 frs-core:MotorVehicles 2025-03-31 08348401 frs-core:MotorVehicles 2024-04-01 2025-03-31 08348401 frs-core:MotorVehicles 2024-03-31 08348401 frs-core:PlantMachinery 2025-03-31 08348401 frs-core:PlantMachinery 2024-04-01 2025-03-31 08348401 frs-core:PlantMachinery 2024-03-31 08348401 frs-core:ShareCapital 2025-03-31 08348401 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08348401 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08348401 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08348401 frs-bus:SmallEntities 2024-04-01 2025-03-31 08348401 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08348401 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08348401 frs-bus:Director1 2024-04-01 2025-03-31 08348401 frs-bus:Director1 2024-03-31 08348401 frs-bus:Director1 2025-03-31 08348401 frs-core:CurrentFinancialInstruments 1 2025-03-31 08348401 frs-countries:EnglandWales 2024-04-01 2025-03-31 08348401 2023-03-31 08348401 2024-03-31 08348401 2023-04-01 2024-03-31 08348401 frs-core:CurrentFinancialInstruments 2024-03-31 08348401 frs-core:ShareCapital 2024-03-31 08348401 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08348401 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 08348401
Pro Cast Building Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
RED 76 Tax
ICAEW - Chartered Accountants
20-22 Venture West
Greenham Business Park
Newbury
Berkshire
RG19 6HX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08348401
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 119,417 161,693
119,417 161,693
CURRENT ASSETS
Debtors 5 239,033 340,552
Cash at bank and in hand 209,813 14,859
448,846 355,411
Creditors: Amounts Falling Due Within One Year 6 (92,158 ) (98,311 )
NET CURRENT ASSETS (LIABILITIES) 356,688 257,100
TOTAL ASSETS LESS CURRENT LIABILITIES 476,105 418,793
NET ASSETS 476,105 418,793
CAPITAL AND RESERVES
Called up share capital 7 1,200 1,200
Profit and Loss Account 474,905 417,593
SHAREHOLDERS' FUNDS 476,105 418,793
For the year ending 31 March 2025 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 James Austin
Director
23/05/2025
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
Pro Cast Building Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08348401 . The registered office is 46 Hill Rise, Chippenham, Wiltshire, SN15 1AY.
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% Straight line
Motor Vehicles 20% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 20% Straight line
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 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.
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: 1 (2024: 2)
1 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 25,157 278,799 721 1,041 305,718
Additions - 7,350 - - 7,350
As at 31 March 2025 25,157 286,149 721 1,041 313,068
Depreciation
As at 1 April 2024 24,047 119,426 344 208 144,025
Provided during the period 71 49,253 94 208 49,626
As at 31 March 2025 24,118 168,679 438 416 193,651
Net Book Value
As at 31 March 2025 1,039 117,470 283 625 119,417
As at 1 April 2024 1,110 159,373 377 833 161,693
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 107,292 190,486
CIS Debtor 124,749 125,536
VAT 6,589 14,724
Director's loan account 403 9,806
239,033 340,552
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,713 -
Corporation tax 78,464 56,231
CIS Liability 10,781 40,880
Accruals and deferred income 1,200 1,200
92,158 98,311
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,200 1,200
Page 3
Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr James Austin 9,806 64,694 74,096 - 403
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr James Austin 65,000 61,000
Page 4