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Registered number: 06675966
W Appleton Builder Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06675966
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,612 4,685
5,612 4,685
CURRENT ASSETS
Stocks 5 50,515 22,200
Debtors 6 3,560 20,322
Cash at bank and in hand 23,581 11,333
77,656 53,855
Creditors: Amounts Falling Due Within One Year 7 (117,109 ) (101,176 )
NET CURRENT ASSETS (LIABILITIES) (39,453 ) (47,321 )
TOTAL ASSETS LESS CURRENT LIABILITIES (33,841 ) (42,636 )
Creditors: Amounts Falling Due After More Than One Year 8 (2,167 ) (4,767 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,066 ) (890 )
NET LIABILITIES (37,074 ) (48,293 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (37,174 ) (48,393 )
SHAREHOLDERS' FUNDS (37,074) (48,293)
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For the year ending 31 August 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 M Appleton
Director
29 August 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
W Appleton Builder Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06675966 . The registered office is 4 Salisbury Road, Alresford, Hampshire, SO24 9HG.
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.
The accounts have been prepared on the going concern basis due to the continued support of the directors. The company meets its day-to-day working capital requirements through this support and the directors expect this to continue for at least one year from the date of signing these financial statements.
If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise, and to reclassify fixed assets as current assets and long term liabilities as current liabilities.  
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.
2.2.1 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.
2.2.2 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 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on cost
2.4. 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.
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2.5. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.5.1 Debtors
Short term debtors are measured at transaction price, less any impairment.
2.5.2 Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.5.3 Creditors
Short term creditors are measured at the transaction price.
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 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 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. Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 3,771 12,500 944 17,215
Additions - 2,700 - 2,700
As at 31 August 2024 3,771 15,200 944 19,915
Depreciation
As at 1 September 2023 3,041 8,545 944 12,530
Provided during the period 109 1,664 - 1,773
As at 31 August 2024 3,150 10,209 944 14,303
Net Book Value
As at 31 August 2024 621 4,991 - 5,612
As at 1 September 2023 730 3,955 - 4,685
5. Stocks
2024 2023
£ £
Stock 3,000 -
Work in progress 47,515 22,200
50,515 22,200
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,560 18,600
Other debtors - 1,722
3,560 20,322
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 43,731 28,529
Bank loans and overdrafts 2,600 17,468
Other creditors 62,111 52,189
Taxation and social security 8,667 2,990
117,109 101,176
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,167 4,767
9. Secured Creditors
The Bank Loan is secured by the UK government, under the bounce bank loan scheme.
2024 2023
£ £
Bank loans and overdrafts - 7,367
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2023 890 890
Deferred taxation 176 176
Balance at 31 August 2024 1,066 1,066
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
12. Ultimate Controlling Party
The controlling party is Mr M Appleton.
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