Acorah Software Products - Accounts Production 16.5.460 false true true 30 November 2023 1 October 2022 false 1 December 2023 30 November 2024 30 November 2024 10464304 Mr Daniel Glover Mr Dean Neal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10464304 2023-11-30 10464304 2024-11-30 10464304 2023-12-01 2024-11-30 10464304 frs-core:CurrentFinancialInstruments 2024-11-30 10464304 frs-core:Non-currentFinancialInstruments 2024-11-30 10464304 frs-core:BetweenOneFiveYears 2024-11-30 10464304 frs-core:ComputerEquipment 2024-11-30 10464304 frs-core:ComputerEquipment 2023-12-01 2024-11-30 10464304 frs-core:ComputerEquipment 2023-11-30 10464304 frs-core:MotorVehicles 2024-11-30 10464304 frs-core:MotorVehicles 2023-12-01 2024-11-30 10464304 frs-core:MotorVehicles 2023-11-30 10464304 frs-core:PlantMachinery 2024-11-30 10464304 frs-core:PlantMachinery 2023-12-01 2024-11-30 10464304 frs-core:PlantMachinery 2023-11-30 10464304 frs-core:WithinOneYear 2024-11-30 10464304 frs-core:ShareCapital 2024-11-30 10464304 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 10464304 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 10464304 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 10464304 frs-bus:SmallEntities 2023-12-01 2024-11-30 10464304 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 10464304 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 10464304 frs-bus:Director1 2023-12-01 2024-11-30 10464304 frs-bus:Director2 2023-12-01 2024-11-30 10464304 frs-countries:EnglandWales 2023-12-01 2024-11-30 10464304 2022-09-30 10464304 2023-11-30 10464304 2022-10-01 2023-11-30 10464304 frs-core:CurrentFinancialInstruments 2023-11-30 10464304 frs-core:Non-currentFinancialInstruments 2023-11-30 10464304 frs-core:BetweenOneFiveYears 2023-11-30 10464304 frs-core:WithinOneYear 2023-11-30 10464304 frs-core:ShareCapital 2023-11-30 10464304 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 10464304
Acute Civil Engineering Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10464304
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,324 215
2,324 215
CURRENT ASSETS
Stocks 5 15,000 99,256
Debtors 6 1,426,701 827,658
Cash at bank and in hand 11,189 36,134
1,452,890 963,048
Creditors: Amounts Falling Due Within One Year 7 (991,990 ) (683,434 )
NET CURRENT ASSETS (LIABILITIES) 460,900 279,614
TOTAL ASSETS LESS CURRENT LIABILITIES 463,224 279,829
Creditors: Amounts Falling Due After More Than One Year 8 (8,222 ) (124,119 )
NET ASSETS 455,002 155,710
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 454,999 155,707
SHAREHOLDERS' FUNDS 455,002 155,710
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Page 2
For the year ending 30 November 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 Daniel Glover
Director
29/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Acute Civil Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10464304 . The registered office is Suite 2, Clitheroe Business Centre, 105 Whalley Road, Clitheroe, Lancashire, BB7 1HW.
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:
Plant & Machinery 50% p.a. straight line
Motor Vehicles 33% p.a. straight line
Computer Equipment 50% p.a. 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 202,642 61,813 10,333 274,788
Additions - - 4,229 4,229
Disposals - - (4,140 ) (4,140 )
As at 30 November 2024 202,642 61,813 10,422 274,877
Depreciation
As at 1 December 2023 202,642 61,813 10,118 274,573
Provided during the period - - 2,120 2,120
Disposals - - (4,140 ) (4,140 )
As at 30 November 2024 202,642 61,813 8,098 272,553
Net Book Value
As at 30 November 2024 - - 2,324 2,324
As at 1 December 2023 - - 215 215
5. Stocks
30 November 2024 30 November 2023
£ £
Stock 5,000 -
Work in progress 10,000 99,256
15,000 99,256
6. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Trade debtors 439,852 130,708
Other debtors 986,849 696,950
1,426,701 827,658
7. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Net obligations under finance lease and hire purchase contracts 43,677 50,715
Trade creditors 632,558 317,427
Bank loans and overdrafts 72,220 65,310
Other creditors 124,089 76,274
Taxation and social security 119,446 173,708
991,990 683,434
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8. Creditors: Amounts Falling Due After More Than One Year
30 November 2024 30 November 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,222 51,899
Bank loans - 72,220
8,222 124,119
9. Obligations Under Finance Leases and Hire Purchase
30 November 2024 30 November 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 43,677 50,715
Later than one year and not later than five years 8,222 51,899
51,899 102,614
51,899 102,614
10. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 3 3
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