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 SC047010 Mr Alastair Cook Mr Andrew Cook Mr Alexander Cook Mr Andrew Cook true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC047010 2023-09-30 SC047010 2024-09-30 SC047010 2023-10-01 2024-09-30 SC047010 frs-core:CurrentFinancialInstruments 2024-09-30 SC047010 frs-core:ComputerEquipment 2024-09-30 SC047010 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC047010 frs-core:ComputerEquipment 2023-09-30 SC047010 frs-core:FurnitureFittings 2024-09-30 SC047010 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC047010 frs-core:FurnitureFittings 2023-09-30 SC047010 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC047010 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC047010 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 SC047010 frs-core:MotorVehicles 2024-09-30 SC047010 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC047010 frs-core:MotorVehicles 2023-09-30 SC047010 frs-core:PlantMachinery 2024-09-30 SC047010 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC047010 frs-core:PlantMachinery 2023-09-30 SC047010 frs-core:ShareCapital 2024-09-30 SC047010 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC047010 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC047010 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC047010 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC047010 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC047010 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC047010 1 2023-10-01 2024-09-30 SC047010 frs-bus:Director1 2023-10-01 2024-09-30 SC047010 frs-bus:Director2 2023-10-01 2024-09-30 SC047010 frs-bus:Director3 2023-10-01 2024-09-30 SC047010 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 SC047010 frs-core:CurrentFinancialInstruments 2 2024-09-30 SC047010 frs-countries:Scotland 2023-10-01 2024-09-30 SC047010 2022-09-30 SC047010 2023-09-30 SC047010 2022-10-01 2023-09-30 SC047010 frs-core:CurrentFinancialInstruments 2023-09-30 SC047010 frs-core:ShareCapital 2023-09-30 SC047010 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 SC047010 frs-core:CurrentFinancialInstruments 2 2023-09-30
Registered number: SC047010
Andrew Cook (Builders) Limited
Financial Statements
For The Year Ended 30 September 2024
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Andrew Cook (Builders) Limited For The Year Ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andrew Cook (Builders) Limited For The Year Ended 30 September 2024 which comprise the Profit and Loss Account, the Balance Sheet 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 directors of Andrew Cook (Builders) Limited , as a body, in accordance with the terms of our engagement letter dated 26 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Andrew Cook (Builders) Limited and state those matters that we have agreed to state to the directors of Andrew Cook (Builders) Limited , 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 Andrew Cook (Builders) Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Andrew Cook (Builders) Limited 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 Andrew Cook (Builders) Limited . You consider that Andrew Cook (Builders) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Andrew Cook (Builders) Limited . 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
21st May 2025
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
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Balance Sheet
Registered number: SC047010
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 200,917 227,456
200,917 227,456
CURRENT ASSETS
Stocks 5 7,500 7,820
Debtors 6 156,541 164,269
Cash at bank and in hand 188,261 219,654
352,302 391,743
Creditors: Amounts Falling Due Within One Year 7 (140,088 ) (222,029 )
NET CURRENT ASSETS (LIABILITIES) 212,214 169,714
TOTAL ASSETS LESS CURRENT LIABILITIES 413,131 397,170
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,807 ) (30,067 )
NET ASSETS 387,324 367,103
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 387,224 367,003
SHAREHOLDERS' FUNDS 387,324 367,103
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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 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 Alastair Cook
Director
21st February 2025
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Andrew Cook (Builders) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC047010 . The registered office is Andrew Cook (Builders) Ltd, Scoonie Park, Leven, Fife, KY8 4TD.
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% Straight line
Plant & Machinery 15% Reducing balance
Motor Vehicles 15% Reducing balance
Property Improvements 2% Straight line
Computer Equipment 15% Reducing balance
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Corporation 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
3Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Property Improvements
£ £ £ £
Cost
As at 1 October 2023 49,989 297,455 96,918 17,216
As at 30 September 2024 49,989 297,455 96,918 17,216
Depreciation
As at 1 October 2023 5,999 182,787 43,868 1,722
Provided during the period 999 17,200 7,958 344
As at 30 September 2024 6,998 199,987 51,826 2,066
Net Book Value
As at 30 September 2024 42,991 97,468 45,092 15,150
As at 1 October 2023 43,990 114,668 53,050 15,494
Computer Equipment Total
£ £
Cost
As at 1 October 2023 414 461,992
As at 30 September 2024 414 461,992
...CONTINUED
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Depreciation
As at 1 October 2023 160 234,536
Provided during the period 38 26,539
As at 30 September 2024 198 261,075
Net Book Value
As at 30 September 2024 216 200,917
As at 1 October 2023 254 227,456
5. Stocks
2024 2023
£ £
Materials 7,500 7,820
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 55,422 157,943
Prepayments and accrued income 1,066 971
Other debtors 100,053 5,355
156,541 164,269
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,132 70,309
Corporation tax 16,281 31,521
Other taxes and social security 1,636 1,681
VAT 3,277 4,078
Pension liability 266 559
Accruals and deferred income 2,650 2,385
Directors' loan accounts 111,846 111,496
140,088 222,029
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included in Creditors is an amount of £111,496 due by the company to the Directors, in respect of their Directors' Loan Account.
The loan is unsecured, interest free and repayable on demand.
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11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 4,000 8,000
12. Related Party Transactions
Andrew Cook (Containers) Limited
Connected Company 
During the year, Andrew Cook (Builders) Limited made sales to Andrew Cook (Containers) Limited, a connected company, for the value of £128 (2023 - £1,004) and purchased goods to the value of £40,790 (2023 - £58,485). 
At the year end the accounts show a debtor of £154 (2023 - £1,205) and a creditor of £Nil (2023 - £7,226).
Included in other debtors is a balance of £93,288 due from Andrew Cook (Containers) Ltd.
Andrew Cook (Contractors)
Connected Party
During the year, Andrew Cook (Builders) Limited made sales to Andrew Cook (Contractors), a connected party, for the value of £830 (2023: £2,367) and purchased goods to the value of £32,036 (2023: £97,847). 
At the year end the accounts show a debtor of £996 (2023: £3,063) and a creditor of £600 (2023: -£5,400).
Belliston Quarry Co Limited
Connected Company 
During the year, Andrew Cook (Builders) Limited made sales to Belliston Quarry Co Limited, a connected company, for the value of £26,908 (2023: £7,438) and purchased goods to the value of £30,958 (2023: £135,815). 
At the year end the accounts show a debtor of £Nil (2023: £833) and a creditor of £405 (2023: £37,422).
Management Fees
During the year, management fees of £15,000 were paid for professional services provided by Andrew Cook (Contractors) - a connected party.
13. Ultimate Controlling Party
The Company is owned equally by the four shareholders, therefore has no ultimate controlling party.
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