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 09755984 Mrs Katharine Grant Mr Leon Grant true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09755984 2023-09-30 09755984 2024-09-30 09755984 2023-10-01 2024-09-30 09755984 frs-core:CurrentFinancialInstruments 2024-09-30 09755984 frs-core:Non-currentFinancialInstruments 2024-09-30 09755984 frs-core:MotorVehicles 2024-09-30 09755984 frs-core:MotorVehicles 2023-10-01 2024-09-30 09755984 frs-core:MotorVehicles 2023-09-30 09755984 frs-core:PlantMachinery 2024-09-30 09755984 frs-core:PlantMachinery 2023-10-01 2024-09-30 09755984 frs-core:PlantMachinery 2023-09-30 09755984 frs-core:WithinOneYear 2024-09-30 09755984 frs-core:ShareCapital 2024-09-30 09755984 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09755984 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09755984 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09755984 frs-bus:SmallEntities 2023-10-01 2024-09-30 09755984 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09755984 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09755984 1 2023-10-01 2024-09-30 09755984 frs-bus:Director1 2023-10-01 2024-09-30 09755984 frs-bus:Director2 2023-10-01 2024-09-30 09755984 frs-countries:EnglandWales 2023-10-01 2024-09-30 09755984 2022-09-30 09755984 2023-09-30 09755984 2022-10-01 2023-09-30 09755984 frs-core:CurrentFinancialInstruments 2023-09-30 09755984 frs-core:Non-currentFinancialInstruments 2023-09-30 09755984 frs-core:WithinOneYear 2023-09-30 09755984 frs-core:ShareCapital 2023-09-30 09755984 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09755984
Grant Builders Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09755984
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,466 47,776
36,466 47,776
CURRENT ASSETS
Stocks 5 5,000 8,000
Debtors 6 109,103 1,850
Cash at bank and in hand 48,703 279,239
162,806 289,089
Creditors: Amounts Falling Due Within One Year 7 (111,320 ) (178,557 )
NET CURRENT ASSETS (LIABILITIES) 51,486 110,532
TOTAL ASSETS LESS CURRENT LIABILITIES 87,952 158,308
Creditors: Amounts Falling Due After More Than One Year 8 (41,311 ) (63,303 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,117 ) (11,944 )
NET ASSETS 37,524 83,061
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 37,424 82,961
SHAREHOLDERS' FUNDS 37,524 83,061
Page 1
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 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
Mrs Katharine Grant
Director
25th June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Grant Builders Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09755984 . The registered office is Unit 9A Reeds Farm Estate, Roxwell Road, Writtle, Essex, CM1 3ST.
The principle place of business is Reeds Farm Estate, Cow Watering Lane, Writtle, Chelmsford, CM1 3ST.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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.

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% reducing balance
Motor Vehicles 25% reducing balance
2.4. 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.
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 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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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 23,265 60,050 83,315
Additions 648 - 648
As at 30 September 2024 23,913 60,050 83,963
Depreciation
As at 1 October 2023 9,266 26,273 35,539
Provided during the period 3,514 8,444 11,958
As at 30 September 2024 12,780 34,717 47,497
Net Book Value
As at 30 September 2024 11,133 25,333 36,466
As at 1 October 2023 13,999 33,777 47,776
5. Stocks
2024 2023
£ £
Materials 5,000 8,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 1,800
Other debtors 109,103 50
109,103 1,850
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 53,147 51,671
Bank loans and overdrafts 18,182 18,182
Other creditors 23,503 57,396
Taxation and social security 16,488 51,308
111,320 178,557
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 21,212 39,395
Other creditors 20,099 23,908
41,311 63,303
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loans are secured with a fixed and floating charge and contains negative pledge. Floating charge covers all the property or undertaking of the company. 
The hire purchase contracts are secured on the associated assets acquired.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 26,347 30,156
Bank loans and overdrafts 39,394 57,577
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 2,550 2,550
2,550 2,550
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr and Mrs Grant.
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