Acorah Software Products - Accounts Production 16.4.675 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 02621031 Mr Andrew Newland Mr Paul Newland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02621031 2024-04-30 02621031 2025-04-30 02621031 2024-05-01 2025-04-30 02621031 frs-core:CurrentFinancialInstruments 2025-04-30 02621031 frs-core:FurnitureFittings 2024-05-01 2025-04-30 02621031 frs-core:LandBuildings 2025-04-30 02621031 frs-core:LandBuildings 2024-05-01 2025-04-30 02621031 frs-core:LandBuildings 2024-04-30 02621031 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 02621031 frs-core:MotorVehicles 2024-05-01 2025-04-30 02621031 frs-core:PlantMachinery 2025-04-30 02621031 frs-core:PlantMachinery 2024-05-01 2025-04-30 02621031 frs-core:PlantMachinery 2024-04-30 02621031 frs-core:ShareCapital 2025-04-30 02621031 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 02621031 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 02621031 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 02621031 frs-bus:SmallEntities 2024-05-01 2025-04-30 02621031 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 02621031 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 02621031 frs-core:ListedExchangeTraded 2025-04-30 02621031 frs-core:ListedExchangeTraded 2024-04-30 02621031 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 02621031 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-04-30 02621031 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-30 02621031 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 02621031 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-30 02621031 frs-bus:Director1 2024-05-01 2025-04-30 02621031 frs-bus:Director2 2024-05-01 2025-04-30 02621031 frs-countries:EnglandWales 2024-05-01 2025-04-30 02621031 2023-04-30 02621031 2024-04-30 02621031 2023-05-01 2024-04-30 02621031 frs-core:CurrentFinancialInstruments 2024-04-30 02621031 frs-core:ShareCapital 2024-04-30 02621031 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 02621031
Newland Construction Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Mostons
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Independent Chartered Accountants' Review Report to the Directors of Newland Construction Limited
The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. 
We have reviewed the financial statements of Newland Construction Limited for the year ended 30 April 2025, which comprise the Income Statement, Balance Sheet and the related notes 1 to 11. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 
This report is made solely to the company's directors, as a body, in accordance with our terms of engagement. Our review has been undertaken so that we might state to the directors those matters that we have agreed with them in our engagement letter and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's directors as a body for our work, for this report or the conclusions we have formed. 
Directors' responsibility for the financial statements
As explained more fully in the Directors' Responsibilities Statement set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. 
Accountants' responsibility
Our responsibility is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF 'Assurance review engagements on historical financial statements'. ISRE 2400 also requires us to comply with the ICAEW Code of Ethics. 
Scope of the assurance review
A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures to those required under a compilation engagement. These primarily consist of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements. 
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared: 
- so as to give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its profit for the year then ended; 
- in accordance with United Kingdom Generally Accepted Accounting Practice; and 
- in accordance with the requirements of the Companies Act 2006. 
07/08/2025
Mostons
Chartered Accountants
29 The Green
Winchmore Hill
London
N21 1HS
Page 1
Page 2
Balance Sheet
Registered number: 02621031
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,166 46,272
Investments 5 70,211 67,471
118,377 113,743
CURRENT ASSETS
Debtors 6 992,806 546,162
Cash at bank and in hand 804,112 613,167
1,796,918 1,159,329
Creditors: Amounts Falling Due Within One Year 7 (1,324,639 ) (709,084 )
NET CURRENT ASSETS (LIABILITIES) 472,279 450,245
TOTAL ASSETS LESS CURRENT LIABILITIES 590,656 563,988
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,839 ) (5,366 )
NET ASSETS 584,817 558,622
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 583,817 557,622
SHAREHOLDERS' FUNDS 584,817 558,622
Page 2
Page 3
For the year ending 30 April 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
Mr Andrew Newland
Director
Mr Paul Newland
Director
07/08/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Newland Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02621031 . The registered office is St Vincents Way, Barnet Road, Potters Bar, Hertfordshire, EN6 2RW.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Leasehold held at market value
Plant & Machinery 33% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 33% Straight Line
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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 14)
13 14
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 May 2024 24,809 248,397 273,206
Additions - 21,450 21,450
Disposals - (19,306 ) (19,306 )
As at 30 April 2025 24,809 250,541 275,350
Depreciation
As at 1 May 2024 - 226,934 226,934
Provided during the period - 19,556 19,556
Disposals - (19,306 ) (19,306 )
As at 30 April 2025 - 227,184 227,184
Net Book Value
As at 30 April 2025 24,809 23,357 48,166
As at 1 May 2024 24,809 21,463 46,272
5. Investments
Listed
£
Cost
As at 1 May 2024 67,471
Revaluations 2,740
As at 30 April 2025 70,211
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 70,211
As at 1 May 2024 67,471
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 528,713 422,315
Amounts recoverable on contracts 506,177 92,403
Other debtors (42,084) 31,444
992,806 546,162
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,169,104 526,091
Other creditors 53,954 18,318
Taxation and social security 101,581 164,675
1,324,639 709,084
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Contingent Liabilities
There is a potential obligation arising from a past event, the outcome and financial impact of which remain uncertain at the date of approval of these financial statements. The directors are monitoring the situation and will determine any required actions as further information becomes available.
10. Reserves
Realised reserves £485,494 (2024: £504,151)
Unrealised reserves £56,211 (2024: £53,471)
Total Reserves £541,705 (2024: £557,622)
11. Related Party Transactions
The company paid rent of £52,000 (2024-£65,500) in respect of its trading premises to the company directors.
Newland Construction received £20,000 (2024-£20,000) from Newland Construction Retirement Fund as a management fee.
During the year, A Newland introduced £73,571 into the company. The amount is currently included within other debtors. The final treatment of this balance remains under review, and the directors will agree on its appropriate classification post year-end.
Page 6