Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 08546902 Mrs Stephanie Batten Mr Christopher Slade iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08546902 2024-05-31 08546902 2025-05-31 08546902 2024-06-01 2025-05-31 08546902 frs-core:Non-currentFinancialInstruments 2025-05-31 08546902 frs-core:BetweenOneFiveYears 2025-05-31 08546902 frs-core:ComputerEquipment 2025-05-31 08546902 frs-core:ComputerEquipment 2024-06-01 2025-05-31 08546902 frs-core:ComputerEquipment 2024-05-31 08546902 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 08546902 frs-core:FurnitureFittings 2025-05-31 08546902 frs-core:FurnitureFittings 2024-06-01 2025-05-31 08546902 frs-core:FurnitureFittings 2024-05-31 08546902 frs-core:MotorVehicles 2025-05-31 08546902 frs-core:MotorVehicles 2024-06-01 2025-05-31 08546902 frs-core:MotorVehicles 2024-05-31 08546902 frs-core:OtherResidualIntangibleAssets 2025-05-31 08546902 frs-core:OtherResidualIntangibleAssets 2024-05-31 08546902 frs-core:WithinOneYear 2025-05-31 08546902 frs-core:ShareCapital 2025-05-31 08546902 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 08546902 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08546902 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 08546902 frs-bus:SmallEntities 2024-06-01 2025-05-31 08546902 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 08546902 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 08546902 frs-bus:Director1 2024-06-01 2025-05-31 08546902 frs-bus:Director1 2024-05-31 08546902 frs-bus:Director1 2025-05-31 08546902 frs-bus:Director2 2024-06-01 2025-05-31 08546902 frs-countries:EnglandWales 2024-06-01 2025-05-31 08546902 2023-05-31 08546902 2024-05-31 08546902 2023-06-01 2024-05-31 08546902 frs-core:Non-currentFinancialInstruments 2024-05-31 08546902 frs-core:BetweenOneFiveYears 2024-05-31 08546902 frs-core:WithinOneYear 2024-05-31 08546902 frs-core:ShareCapital 2024-05-31 08546902 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 08546902
CGS Civils Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08546902
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 333 333
Tangible Assets 5 55,423 40,851
55,756 41,184
CURRENT ASSETS
Debtors 382,399 328,873
Cash at bank and in hand 379 29,615
382,778 358,488
Creditors: Amounts Falling Due Within One Year (187,627 ) (190,767 )
NET CURRENT ASSETS (LIABILITIES) 195,151 167,721
TOTAL ASSETS LESS CURRENT LIABILITIES 250,907 208,905
Creditors: Amounts Falling Due After More Than One Year (49,760 ) (45,950 )
NET ASSETS 201,147 162,955
CAPITAL AND RESERVES
Called up share capital 7 120 120
Profit and Loss Account 201,027 162,835
SHAREHOLDERS' FUNDS 201,147 162,955
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For the year ending 31 May 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 Christopher Slade
Director
29/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CGS Civils Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08546902 . The registered office is Richard Cobden House Lion Street, Chichester, PO19 1LW.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents and licences. No amortisation has been charged to profit and loss account.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 33% straight line
2.5. 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.
2.6. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
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4. Intangible Assets
Other
£
Cost
As at 1 June 2024 333
As at 31 May 2025 333
Net Book Value
As at 31 May 2025 333
As at 1 June 2024 333
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2024 54,016 5,433 14,085 73,534
Additions 27,611 - 863 28,474
As at 31 May 2025 81,627 5,433 14,948 102,008
Depreciation
As at 1 June 2024 17,725 2,454 12,504 32,683
Provided during the period 12,524 300 1,078 13,902
As at 31 May 2025 30,249 2,754 13,582 46,585
Net Book Value
As at 31 May 2025 51,378 2,679 1,366 55,423
As at 1 June 2024 36,291 2,979 1,581 40,851
6. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,490 9,600
Later than one year and not later than five years 42,560 31,550
55,050 41,150
55,050 41,150
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 120 120
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Christopher Slade 216,372 178,778 (134,057 ) - 261,093
The above loan is unsecured and repayable on demand.
Interest is being charged on the loan at 2.25%.  
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