Acorah Software Products - Accounts Production 16.4.675 false true 30 June 2024 12 June 2023 false 1 July 2024 30 June 2025 30 June 2025 14930206 M Garland A Goodman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14930206 2024-06-30 14930206 2025-06-30 14930206 2024-07-01 2025-06-30 14930206 frs-core:CurrentFinancialInstruments 2025-06-30 14930206 frs-core:Non-currentFinancialInstruments 2025-06-30 14930206 frs-core:BetweenOneFiveYears 2025-06-30 14930206 frs-core:ComputerEquipment 2025-06-30 14930206 frs-core:ComputerEquipment 2024-07-01 2025-06-30 14930206 frs-core:ComputerEquipment 2024-06-30 14930206 frs-core:FurnitureFittings 2025-06-30 14930206 frs-core:FurnitureFittings 2024-07-01 2025-06-30 14930206 frs-core:FurnitureFittings 2024-06-30 14930206 frs-core:MotorVehicles 2025-06-30 14930206 frs-core:MotorVehicles 2024-07-01 2025-06-30 14930206 frs-core:MotorVehicles 2024-06-30 14930206 frs-core:PlantMachinery 2025-06-30 14930206 frs-core:PlantMachinery 2024-07-01 2025-06-30 14930206 frs-core:PlantMachinery 2024-06-30 14930206 frs-core:WithinOneYear 2025-06-30 14930206 frs-core:ShareCapital 2025-06-30 14930206 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 14930206 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14930206 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 14930206 frs-bus:SmallEntities 2024-07-01 2025-06-30 14930206 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14930206 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14930206 frs-bus:Director1 2024-07-01 2025-06-30 14930206 frs-bus:Director2 2024-07-01 2025-06-30 14930206 frs-countries:EnglandWales 2024-07-01 2025-06-30 14930206 2023-06-11 14930206 2024-06-30 14930206 2023-06-12 2024-06-30 14930206 frs-core:CurrentFinancialInstruments 2024-06-30 14930206 frs-core:Non-currentFinancialInstruments 2024-06-30 14930206 frs-core:BetweenOneFiveYears 2024-06-30 14930206 frs-core:MotorVehicles 2023-06-12 2024-06-30 14930206 frs-core:WithinOneYear 2024-06-30 14930206 frs-core:ShareCapital 2024-06-30 14930206 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14930206
G2 Civil Engineering Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14930206
30 June 2025 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 92,835 66,305
92,835 66,305
CURRENT ASSETS
Debtors 5 103,358 84,075
Cash at bank and in hand 18,790 24,108
122,148 108,183
Creditors: Amounts Falling Due Within One Year 6 (141,756 ) (89,875 )
NET CURRENT ASSETS (LIABILITIES) (19,608 ) 18,308
TOTAL ASSETS LESS CURRENT LIABILITIES 73,227 84,613
Creditors: Amounts Falling Due After More Than One Year 7 (45,263 ) (33,134 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,471 ) (14,468 )
NET ASSETS 14,493 37,011
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 14,393 36,911
SHAREHOLDERS' FUNDS 14,493 37,011
Page 1
Page 2
For the year ending 30 June 2025 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
M Garland
Director
A Goodman
Director
24 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
G2 Civil Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14930206 . The registered office is Stanway House Almondsbury Business Centre, Woodlands, Bristol, BS32 4QH.
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 4 years straight line
Motor Vehicles 4 years straight line
Fixtures & Fittings 3 years straight line
Computer Equipment 3 years straight line
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 the 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.
...CONTINUED
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2.5. Taxation - continued
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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 600 74,392 250 3,584 78,826
Additions 22,100 66,079 - 1,815 89,994
Disposals - (50,641 ) - - (50,641 )
As at 30 June 2025 22,700 89,830 250 5,399 118,179
Depreciation
As at 1 July 2024 150 11,418 35 918 12,521
Provided during the period 3,522 20,502 83 1,542 25,649
Disposals - (12,826 ) - - (12,826 )
As at 30 June 2025 3,672 19,094 118 2,460 25,344
Net Book Value
As at 30 June 2025 19,028 70,736 132 2,939 92,835
As at 1 July 2024 450 62,974 215 2,666 66,305
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
30 June 2025 30 June 2024
£ £
Motor Vehicles 64,408 54,537
5. Debtors
30 June 2025 30 June 2024
£ £
Due within one year
Trade debtors 18,415 52,035
Prepayments and accrued income 54,574 1,713
Other debtors 15,496 5,121
VAT 14,873 25,206
103,358 84,075
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6. Creditors: Amounts Falling Due Within One Year
30 June 2025 30 June 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,367 14,680
Trade creditors 52,937 45,158
Corporation tax 10,336 8,954
Other taxes and social security - 1,653
Net wages 2,968 -
Other creditors 41,912 1,750
Directors' loan accounts 18,236 17,680
141,756 89,875
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2025 30 June 2024
£ £
Net obligations under finance lease and hire purchase contracts 45,263 33,134
8. Obligations Under Finance Leases and Hire Purchase
30 June 2025 30 June 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,367 14,680
Later than one year and not later than five years 45,263 33,134
60,630 47,814
60,630 47,814
9. Share Capital
30 June 2025 30 June 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
At the year-end date the company owed the directors £18,236 (2024: £17,680).
The above loan is unsecured, interest free and repayable on demand.
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