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 03379534 Mr Jeffrey Satwick Ms Sarah Chisnall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03379534 2023-09-30 03379534 2024-09-30 03379534 2023-10-01 2024-09-30 03379534 frs-core:CurrentFinancialInstruments 2024-09-30 03379534 frs-core:Non-currentFinancialInstruments 2024-09-30 03379534 frs-core:BetweenOneFiveYears 2024-09-30 03379534 frs-core:ComputerEquipment 2024-09-30 03379534 frs-core:ComputerEquipment 2023-10-01 2024-09-30 03379534 frs-core:ComputerEquipment 2023-09-30 03379534 frs-core:FurnitureFittings 2024-09-30 03379534 frs-core:FurnitureFittings 2023-10-01 2024-09-30 03379534 frs-core:FurnitureFittings 2023-09-30 03379534 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 03379534 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-01 2024-09-30 03379534 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 03379534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 03379534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 03379534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 03379534 frs-core:MotorVehicles 2024-09-30 03379534 frs-core:MotorVehicles 2023-10-01 2024-09-30 03379534 frs-core:MotorVehicles 2023-09-30 03379534 frs-core:PlantMachinery 2024-09-30 03379534 frs-core:PlantMachinery 2023-10-01 2024-09-30 03379534 frs-core:PlantMachinery 2023-09-30 03379534 frs-core:WithinOneYear 2024-09-30 03379534 frs-core:ShareCapital 2024-09-30 03379534 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 03379534 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03379534 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 03379534 frs-bus:SmallEntities 2023-10-01 2024-09-30 03379534 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03379534 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 03379534 frs-bus:Director1 2023-10-01 2024-09-30 03379534 frs-bus:Director2 2023-10-01 2024-09-30 03379534 frs-countries:EnglandWales 2023-10-01 2024-09-30 03379534 2022-09-30 03379534 2023-09-30 03379534 2022-10-01 2023-09-30 03379534 frs-core:CurrentFinancialInstruments 2023-09-30 03379534 frs-core:Non-currentFinancialInstruments 2023-09-30 03379534 frs-core:BetweenOneFiveYears 2023-09-30 03379534 frs-core:WithinOneYear 2023-09-30 03379534 frs-core:ShareCapital 2023-09-30 03379534 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 03379534
Scaffolding Access Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03379534
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,054,737 855,845
1,054,737 855,845
CURRENT ASSETS
Debtors 5 1,533,746 1,422,023
Cash at bank and in hand 602,496 539,561
2,136,242 1,961,584
Creditors: Amounts Falling Due Within One Year 6 (1,232,105 ) (1,382,090 )
NET CURRENT ASSETS (LIABILITIES) 904,137 579,494
TOTAL ASSETS LESS CURRENT LIABILITIES 1,958,874 1,435,339
Creditors: Amounts Falling Due After More Than One Year 7 (169,552 ) (15,791 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (87,521 ) (58,625 )
NET ASSETS 1,701,801 1,360,923
CAPITAL AND RESERVES
Called up share capital 10 95 95
Profit and Loss Account 1,701,706 1,360,828
SHAREHOLDERS' FUNDS 1,701,801 1,360,923
Page 1
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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 Jeffrey Satwick
Director
24/04/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Scaffolding Access Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03379534 . The registered office is Upland House, Warren Road Rettendon, Chelmsford, Essex, CM3 8DF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 10% Straight Line
Plant & Machinery 10% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Straight Line
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. 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.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2023: 19)
18 19
4. Tangible Assets
Land & Property
Leasehold Scaffolding Equipment Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 October 2023 228,678 443,652 867,678 1,023,524
Additions - - - 354,902
Disposals - - - (58,383 )
As at 30 September 2024 228,678 443,652 867,678 1,320,043
Depreciation
As at 1 October 2023 226,495 58,879 731,302 704,515
Provided during the period - 9,814 13,638 125,903
Disposals - - - (47,960 )
As at 30 September 2024 226,495 68,693 744,940 782,458
Net Book Value
As at 30 September 2024 2,183 374,959 122,738 537,585
As at 1 October 2023 2,183 384,773 136,376 319,009
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 78,772 2,933 2,645,237
Additions 3,414 7,170 365,486
Disposals - - (58,383 )
As at 30 September 2024 82,186 10,103 2,952,340
Depreciation
As at 1 October 2023 67,195 1,006 1,789,392
Provided during the period 3,968 2,848 156,171
Disposals - - (47,960 )
As at 30 September 2024 71,163 3,854 1,897,603
Net Book Value
As at 30 September 2024 11,023 6,249 1,054,737
As at 1 October 2023 11,577 1,927 855,845
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 852,213 1,033,915
Prepayments and accrued income 31,872 50,894
Other debtors (Debtors < 1 year) 11,500 4,500
VAT 110,387 176,440
Amounts owed by associates 527,774 156,274
1,533,746 1,422,023
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 59,709 44,353
Trade creditors 648,847 719,581
Corporation tax 156,995 139,173
Other taxes and social security 48,797 57,060
Net wages 1,459 1,459
Other creditors (Current liabilities - creditors < 1 year) - 2,416
Accruals and deferred income 316,298 418,048
1,232,105 1,382,090
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 169,552 15,791
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 59,709 44,353
Later than one year and not later than five years 169,552 15,791
229,261 60,144
229,261 60,144
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 87,521 58,625
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 95 95
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 437,507 299,437
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