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 04805941 Mr Skender Perpepaj iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04805941 2024-03-31 04805941 2025-03-31 04805941 2024-04-01 2025-03-31 04805941 frs-core:CurrentFinancialInstruments 2025-03-31 04805941 frs-core:Non-currentFinancialInstruments 2025-03-31 04805941 frs-core:BetweenOneFiveYears 2025-03-31 04805941 frs-core:MotorVehicles 2025-03-31 04805941 frs-core:MotorVehicles 2024-04-01 2025-03-31 04805941 frs-core:MotorVehicles 2024-03-31 04805941 frs-core:PlantMachinery 2025-03-31 04805941 frs-core:PlantMachinery 2024-04-01 2025-03-31 04805941 frs-core:PlantMachinery 2024-03-31 04805941 frs-core:WithinOneYear 2025-03-31 04805941 frs-core:ShareCapital 2025-03-31 04805941 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04805941 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04805941 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04805941 frs-bus:SmallEntities 2024-04-01 2025-03-31 04805941 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04805941 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04805941 frs-bus:Director1 2024-04-01 2025-03-31 04805941 frs-countries:EnglandWales 2024-04-01 2025-03-31 04805941 2023-03-31 04805941 2024-03-31 04805941 2023-04-01 2024-03-31 04805941 frs-core:CurrentFinancialInstruments 2024-03-31 04805941 frs-core:Non-currentFinancialInstruments 2024-03-31 04805941 frs-core:BetweenOneFiveYears 2024-03-31 04805941 frs-core:WithinOneYear 2024-03-31 04805941 frs-core:ShareCapital 2024-03-31 04805941 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04805941
Sa Builders & Contractors Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
BUTT & CO ACCOUNTANTS LTD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 04805941
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,569 52,153
51,569 52,153
CURRENT ASSETS
Debtors 5 419,495 242,854
Cash at bank and in hand 71,379 112,366
490,874 355,220
Creditors: Amounts Falling Due Within One Year 6 (194,241 ) (126,131 )
NET CURRENT ASSETS (LIABILITIES) 296,633 229,089
TOTAL ASSETS LESS CURRENT LIABILITIES 348,202 281,242
Creditors: Amounts Falling Due After More Than One Year 7 (5,098 ) (25,056 )
NET ASSETS 343,104 256,186
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 342,904 255,986
SHAREHOLDERS' FUNDS 343,104 256,186
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 Skender Perpepaj
Director
27/06/2025
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sa Builders & Contractors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04805941 . The registered office is Unit 4 Maldon Road, Romford, Essex, RM7 0JB.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
.
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% reducing balance
Motor Vehicles 20% 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. 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.
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2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2024: 26)
28 26
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 46,837 75,774 122,611
Additions - 12,308 12,308
As at 31 March 2025 46,837 88,082 134,919
Depreciation
As at 1 April 2024 42,282 28,176 70,458
Provided during the period 911 11,981 12,892
As at 31 March 2025 43,193 40,157 83,350
Net Book Value
As at 31 March 2025 3,644 47,925 51,569
As at 1 April 2024 4,555 47,598 52,153
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 65,981 67,854
Prepayments and accrued income 70,000 55,000
Other debtors 283,514 120,000
419,495 242,854
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,527 6,529
Trade creditors 59,569 38,523
Bank loans and overdrafts 9,940 11,581
Corporation tax 30,439 20,048
Other taxes and social security 9,870 9,439
VAT 16,634 8,670
Accruals and deferred income 59,262 27,741
Director's loan account - 3,600
194,241 126,131
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,623 16,302
Bank loans 475 8,754
5,098 25,056
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,527 6,529
Later than one year and not later than five years 4,623 16,302
13,150 22,831
13,150 22,831
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 4,000 1,000
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