Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11407601 Mr Adam Campbell Mr Benjamin Clarke Mr Robert Lovelass Mrs Alison Burnett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11407601 2023-12-31 11407601 2024-12-31 11407601 2024-01-01 2024-12-31 11407601 frs-core:CurrentFinancialInstruments 2024-12-31 11407601 frs-core:Non-currentFinancialInstruments 2024-12-31 11407601 frs-core:BetweenOneFiveYears 2024-12-31 11407601 frs-core:ComputerEquipment 2024-12-31 11407601 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11407601 frs-core:ComputerEquipment 2023-12-31 11407601 frs-core:MoreThanFiveYears 2024-12-31 11407601 frs-core:MotorVehicles 2024-12-31 11407601 frs-core:MotorVehicles 2024-01-01 2024-12-31 11407601 frs-core:MotorVehicles 2023-12-31 11407601 frs-core:PlantMachinery 2024-12-31 11407601 frs-core:PlantMachinery 2024-01-01 2024-12-31 11407601 frs-core:PlantMachinery 2023-12-31 11407601 frs-core:ShareCapital 2024-12-31 11407601 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11407601 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11407601 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11407601 frs-bus:SmallEntities 2024-01-01 2024-12-31 11407601 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11407601 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11407601 frs-bus:Director1 2024-01-01 2024-12-31 11407601 frs-bus:Director2 2024-01-01 2024-12-31 11407601 frs-bus:Director3 2024-01-01 2024-12-31 11407601 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 11407601 frs-core:CurrentFinancialInstruments 1 2024-12-31 11407601 frs-countries:EnglandWales 2024-01-01 2024-12-31 11407601 2022-12-31 11407601 2023-12-31 11407601 2023-01-01 2023-12-31 11407601 frs-core:CurrentFinancialInstruments 2023-12-31 11407601 frs-core:Non-currentFinancialInstruments 2023-12-31 11407601 frs-core:BetweenOneFiveYears 2023-12-31 11407601 frs-core:MoreThanFiveYears 2023-12-31 11407601 frs-core:ShareCapital 2023-12-31 11407601 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11407601 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 11407601
Campbell Clarke Construction Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
MKL Accountants Limited
Chartered Certified Accountants
Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11407601
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 94,744 109,455
94,744 109,455
CURRENT ASSETS
Stocks 5 55,000 50,000
Debtors 6 28,464 16,010
Cash at bank and in hand 234,965 306,029
318,429 372,039
Creditors: Amounts Falling Due Within One Year 7 (298,768 ) (304,640 )
NET CURRENT ASSETS (LIABILITIES) 19,661 67,399
TOTAL ASSETS LESS CURRENT LIABILITIES 114,405 176,854
Creditors: Amounts Falling Due After More Than One Year 8 (36,239 ) (42,222 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,268 ) (18,318 )
NET ASSETS 61,898 116,314
CAPITAL AND RESERVES
Called up share capital 10 9 9
Profit and Loss Account 61,889 116,305
SHAREHOLDERS' FUNDS 61,898 116,314
Page 1
Page 2
For the year ending 31 December 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 Benjamin Clarke
Director
04/08/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Campbell Clarke Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11407601 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.
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 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
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.
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2.5. 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.
2.6. 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.
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: 4 (2023: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 60,619 153,293 12,104 226,016
Additions 4,651 29,000 6,522 40,173
Disposals (51,656 ) (14,534 ) (317 ) (66,507 )
As at 31 December 2024 13,614 167,759 18,309 199,682
Depreciation
As at 1 January 2024 37,183 75,048 4,330 116,561
Provided during the period 2,843 25,198 3,541 31,582
Disposals (34,942 ) (8,080 ) (183 ) (43,205 )
As at 31 December 2024 5,084 92,166 7,688 104,938
Net Book Value
As at 31 December 2024 8,530 75,593 10,621 94,744
As at 1 January 2024 23,436 78,245 7,774 109,455
5. Stocks
2024 2023
£ £
Materials 15,000 10,000
Work in progress 40,000 40,000
55,000 50,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 409
Prepayments and accrued income 9,932 8,260
Rent deposit 3,000 3,000
CIS withheld 15,532 4,341
28,464 16,010
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 89,448 63,662
Bank loans and overdrafts 10,516 10,516
Corporation tax 122,456 100,816
Other taxes and social security 17,055 5,573
VAT 48,084 119,687
Other creditors 2,689 2,570
Pension 600 600
Directors' loan accounts 7,920 1,216
298,768 304,640
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 32,588 28,571
Bank loans 3,651 13,651
36,239 42,222
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 32,588 23,757
Later than five years - 4,814
32,588 28,571
32,588 28,571
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 9 9
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 405,000 280,000
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