Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 31 July 2025 31 July 2025 06296834 Mrs Sally Kent-Davis Mr Nicholas Davis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06296834 2024-06-30 06296834 2025-07-31 06296834 2024-07-01 2025-07-31 06296834 frs-core:CurrentFinancialInstruments 2025-07-31 06296834 frs-core:Non-currentFinancialInstruments 2025-07-31 06296834 frs-core:ComputerEquipment 2025-07-31 06296834 frs-core:ComputerEquipment 2024-07-01 2025-07-31 06296834 frs-core:ComputerEquipment 2024-06-30 06296834 frs-core:MotorVehicles 2025-07-31 06296834 frs-core:MotorVehicles 2024-07-01 2025-07-31 06296834 frs-core:MotorVehicles 2024-06-30 06296834 frs-core:PlantMachinery 2025-07-31 06296834 frs-core:PlantMachinery 2024-07-01 2025-07-31 06296834 frs-core:PlantMachinery 2024-06-30 06296834 frs-core:ShareCapital 2025-07-31 06296834 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 06296834 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-07-31 06296834 frs-bus:FilletedAccounts 2024-07-01 2025-07-31 06296834 frs-bus:SmallEntities 2024-07-01 2025-07-31 06296834 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-07-31 06296834 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-07-31 06296834 frs-bus:Director1 2024-07-01 2025-07-31 06296834 frs-bus:Director1 2024-06-30 06296834 frs-bus:Director1 2025-07-31 06296834 frs-bus:Director2 2024-07-01 2025-07-31 06296834 frs-bus:Director2 2024-06-30 06296834 frs-bus:Director2 2025-07-31 06296834 frs-countries:EnglandWales 2024-07-01 2025-07-31 06296834 2023-06-30 06296834 2024-06-30 06296834 2023-07-01 2024-06-30 06296834 frs-core:CurrentFinancialInstruments 2024-06-30 06296834 frs-core:Non-currentFinancialInstruments 2024-06-30 06296834 frs-core:ShareCapital 2024-06-30 06296834 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 06296834
SKD Building Services Limited
Unaudited Financial Statements
For the Period 1 July 2024 to 31 July 2025
MACRO ACCOUNTANCY LTD
Willows Holt Yard, Willows Holt
Willows Lane, Sibsey,
Boston
Lincolnshire
PE22 0TG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06296834
31 July 2025 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 17,003
- 17,003
CURRENT ASSETS
Debtors 5 63,131 38,900
Cash at bank and in hand - 86,209
63,131 125,109
Creditors: Amounts Falling Due Within One Year 6 (40,101 ) (57,007 )
NET CURRENT ASSETS (LIABILITIES) 23,030 68,102
TOTAL ASSETS LESS CURRENT LIABILITIES 23,030 85,105
Creditors: Amounts Falling Due After More Than One Year 7 (23,029 ) (33,768 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (3,231 )
NET ASSETS 1 48,106
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account - 48,105
SHAREHOLDERS' FUNDS 1 48,106
Page 1
Page 2
For the period ending 31 July 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 Nicholas Davis
Director
22/08/2025
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
SKD Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06296834 . The registered office is 9 Claudette Way, Spalding, Lincolnshire, PE11 1AJ.
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 basis
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.4. 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.
...CONTINUED
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2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 4,938 53,506 2,010 60,454
Disposals (4,938 ) (53,506 ) (2,010 ) (60,454 )
As at 31 July 2025 - - - -
Depreciation
As at 1 July 2024 4,897 37,073 1,481 43,451
Provided during the period 41 4,108 (1,481 ) 2,668
Disposals (4,938 ) (41,181 ) - (46,119 )
As at 31 July 2025 - - - -
Net Book Value
As at 31 July 2025 - - - -
As at 1 July 2024 41 16,433 529 17,003
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5. Debtors
31 July 2025 30 June 2024
£ £
Due within one year
Trade debtors - 3,900
Other debtors 35,000 35,000
Corporation tax recoverable assets 5,600 -
Directors' loan accounts 22,531 -
63,131 38,900
The overdrawn directors' loan was repiad within 9 months of the year end.
6. Creditors: Amounts Falling Due Within One Year
31 July 2025 30 June 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,010 5,010
Trade creditors 251 6,977
Bank loans and overdrafts 14,948 6,250
Corporation tax 16,000 10,815
Other taxes and social security - 3,060
VAT 2,792 20,757
Accruals and deferred income 1,100 1,350
Directors' loan accounts - 2,788
40,101 57,007
Bank overdraft is unsecured. Bank loan is unsecured by the company but under the covid 19 pandemic, the United Kingdom government secure the loan.

7. Creditors: Amounts Falling Due After More Than One Year
31 July 2025 30 June 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,758 8,768
Bank loans 19,271 25,000
23,029 33,768
Bank loan is unsecured by the company but under the covid 19 pandemic, the United Kingdom government secure the loan.
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8. Share Capital
31 July 2025 30 June 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mrs Sally Kent-Davis - 11,265 - - 11,265
Mr Nicholas Davis - 11,266 - - 11,266
Dividends paid to directors
31 July 2025 30 June 2024
£ £
Mr Nicholas Davis - 37,700
10. Dividends
31 July 2025 30 June 2024
£ £
On equity shares:
Final dividend paid 20,033 37,700
Page 6