Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 31 March 2025 31 March 2025 07763400 Mr Kyle Hendry The Hendry Group Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07763400 2023-09-30 07763400 2025-03-31 07763400 2023-10-01 2025-03-31 07763400 frs-core:CurrentFinancialInstruments 2025-03-31 07763400 frs-core:Non-currentFinancialInstruments 2025-03-31 07763400 frs-core:ComputerEquipment 2025-03-31 07763400 frs-core:ComputerEquipment 2023-10-01 2025-03-31 07763400 frs-core:ComputerEquipment 2023-09-30 07763400 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 07763400 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2025-03-31 07763400 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 07763400 frs-core:MotorVehicles 2025-03-31 07763400 frs-core:MotorVehicles 2023-10-01 2025-03-31 07763400 frs-core:MotorVehicles 2023-09-30 07763400 frs-core:PlantMachinery 2025-03-31 07763400 frs-core:PlantMachinery 2023-10-01 2025-03-31 07763400 frs-core:PlantMachinery 2023-09-30 07763400 frs-core:RevaluationReserve 2025-03-31 07763400 frs-core:ShareCapital 2025-03-31 07763400 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07763400 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2025-03-31 07763400 frs-bus:FilletedAccounts 2023-10-01 2025-03-31 07763400 frs-bus:SmallEntities 2023-10-01 2025-03-31 07763400 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2025-03-31 07763400 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2025-03-31 07763400 frs-bus:OrdinaryShareClass1 2023-10-01 2025-03-31 07763400 frs-bus:OrdinaryShareClass1 2025-03-31 07763400 1 2023-10-01 2025-03-31 07763400 frs-bus:Director1 2023-10-01 2025-03-31 07763400 1 2023-10-01 2025-03-31 07763400 frs-core:CurrentFinancialInstruments 1 2025-03-31 07763400 frs-core:Non-currentFinancialInstruments 1 2025-03-31 07763400 frs-countries:EnglandWales 2023-10-01 2025-03-31 07763400 2022-09-30 07763400 2023-09-30 07763400 2022-10-01 2023-09-30 07763400 frs-core:CurrentFinancialInstruments 2023-09-30 07763400 frs-core:Non-currentFinancialInstruments 2023-09-30 07763400 frs-core:BetweenOneFiveYears 2023-09-30 07763400 frs-core:PlantMachinery 2022-10-01 2023-09-30 07763400 frs-core:WithinOneYear 2023-09-30 07763400 frs-core:RevaluationReserve 2023-09-30 07763400 frs-core:ShareCapital 2023-09-30 07763400 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07763400 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 07763400 1 2022-10-01 2023-09-30 07763400 frs-core:CurrentFinancialInstruments 1 2023-09-30 07763400 frs-core:Non-currentFinancialInstruments 1 2023-09-30
Registered number: 07763400
Core Construction Solutions Ltd
Unaudited Financial Statements
For the Period 1 October 2023 to 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 07763400
31 March 2025 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,375 1,651,919
35,375 1,651,919
CURRENT ASSETS
Stocks 5 80,549 80,549
Debtors 6 3,289,496 2,259,633
Cash at bank and in hand 219,841 2,546,494
3,589,886 4,886,676
Creditors: Amounts Falling Due Within One Year 7 (1,576,559 ) (945,696 )
NET CURRENT ASSETS (LIABILITIES) 2,013,327 3,940,980
TOTAL ASSETS LESS CURRENT LIABILITIES 2,048,702 5,592,899
Creditors: Amounts Falling Due After More Than One Year 8 - (29,387 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,715 ) (241,488 )
NET ASSETS 2,038,987 5,322,024
CAPITAL AND RESERVES
Called up share capital 10 2 2
Revaluation reserve - 213,545
Profit and Loss Account 2,038,985 5,108,477
SHAREHOLDERS' FUNDS 2,038,987 5,322,024
Page 1
Page 2
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Kyle Hendry
Director
13th August 2025
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Core Construction Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07763400 . The registered office is Lime House, 75 Church Road, Tiptree, Essex, CO5 0HB.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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:
Freehold 2% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
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 profit and loss account as incurred.
Page 3
Page 4
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. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. 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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the period was:
31 March 2025 30 September 2023
Office and administration 8 7
Other employees 33 35
41 42
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 October 2023 810,000 1,083,080 636,820 24,014 2,553,914
Additions - 69,685 - 12,783 82,468
Disposals (810,000 ) (1,073,861 ) (636,820 ) (4,627 ) (2,525,308 )
As at 31 March 2025 - 78,904 - 32,170 111,074
Depreciation
As at 1 October 2023 - 583,837 298,902 19,256 901,995
Provided during the period - 96,017 56,138 4,251 156,406
Disposals - (623,646 ) (355,040 ) (4,016 ) (982,702 )
As at 31 March 2025 - 56,208 - 19,491 75,699
Net Book Value
As at 31 March 2025 - 22,696 - 12,679 35,375
As at 1 October 2023 810,000 499,243 337,918 4,758 1,651,919
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
31 March 2025 30 September 2023
£ £
Plant & Machinery - 123,604
Page 5
Page 6
5. Stocks
31 March 2025 30 September 2023
£ £
Stock - land 80,549 80,549
6. Debtors
31 March 2025 30 September 2023
£ £
Due within one year
Trade debtors 2,704,464 1,225,115
Prepayments and accrued income 23,543 63,335
Other loans < 1 year 97,639 123,571
VAT 205,001 140,525
Amounts owed by group undertakings 1,599 -
3,032,246 1,552,546
Due after more than one year
Other loans > 1 year 257,250 707,087
3,289,496 2,259,633
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 September 2023
£ £
Net obligations under finance lease and hire purchase contracts - 72,480
Trade creditors 1,081,452 510,345
Corporation tax 192,531 263,986
Other taxes and social security 8,938 57,761
Net wages - 26,311
Other creditors 3,805 2,973
Accruals and deferred income 18,025 10,500
Director's loan account 1,808 1,340
Amounts owed to group undertakings 270,000 -
1,576,559 945,696
Page 6
Page 7
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 30 September 2023
£ £
Net obligations under finance lease and hire purchase contracts - 29,387
9. Obligations Under Finance Leases and Hire Purchase
31 March 2025 30 September 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 72,480
Later than one year and not later than five years - 29,387
- 101,867
- 101,867
10. Share Capital
31 March 2025 30 September 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.000 each 2 2
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
31 March 2025 30 September 2023
£ £
Mr Kyle Hendry 5,500 51,216
12. Dividends
31 March 2025 30 September 2023
£ £
On equity shares:
Final dividend paid 3,967,352 51,216
Page 7
Page 8
13. Related Party Transactions
Core Investment Solutions LtdCore Investment Solutions Ltd and Core Construction Solutions Ltd are both subsidiaries in the same group.During the year Core Investment Solutions Ltd charged rent totalling £40,000 to Core Construction Solutions Ltd for the lease of business premises on normal commercial terms.

Core Investment Solutions Ltd

Core Investment Solutions Ltd and Core Construction Solutions Ltd are both subsidiaries in the same group.

During the year Core Investment Solutions Ltd charged rent totalling £40,000 to Core Construction Solutions Ltd for the lease of business premises on normal commercial terms.

Core Leasing Solutions LtdCore Leasing Solutions Ltd and Core Construction Solutions Ltd are both subsidiaries in the same group.On 31 May 2024 Core Construction Solutions Ltd sold plant, machinery and vehicles to Core Leasing Solutions for £718,444, being the market value. During the year Core Leasing Solutions Ltd raised invoices totalling £556,141 to Core Construction Solutions Ltd for the hire of plant, machinery and vehicles on normal commercial terms. At the year end of 31 March 2025 Core Construction Solutions Ltd owed Core Leasing Solutions Ltd £67,148 as a trade creditor. At the year end of 31 March 2025 Core Leasing Solutions Ltd owed Core Construction Solutions Ltd £1,599. This is a non interest bearing loan on which no repayment terms have been agreed.

Core Leasing Solutions Ltd

Core Leasing Solutions Ltd and Core Construction Solutions Ltd are both subsidiaries in the same group.

On 31 May 2024 Core Construction Solutions Ltd sold plant, machinery and vehicles to Core Leasing Solutions for £718,444, being the market value. During the year Core Leasing Solutions Ltd raised invoices totalling £556,141 to Core Construction Solutions Ltd for the hire of plant, machinery and vehicles on normal commercial terms. At the year end of 31 March 2025 Core Construction Solutions Ltd owed Core Leasing Solutions Ltd £67,148 as a trade creditor. At the year end of 31 March 2025 Core Leasing Solutions Ltd owed Core Construction Solutions Ltd £1,599. This is a non interest bearing loan on which no repayment terms have been agreed.

The Hendry Group LtdThe Hendry Group Ltd is the parent company of Core Construction Solutions Ltd.On 9 May 2024 The Hendry Group Ltd acquired the shares in Core Construction Solutions Ltd via a share for share exchange. On 11 July 2024 The Hendry Group Ltd acquired two properties from Core Construction Solutions Limited at a cost of £810,000, being market value. At the year end of 31 March 2025 Core Construction Solutions Ltd owed The Hendry Group Ltd £270,000. This is a non interest bearing loan on which no repayment terms have been agreed.

The Hendry Group Ltd

The Hendry Group Ltd is the parent company of Core Construction Solutions Ltd.

On 9 May 2024 The Hendry Group Ltd acquired the shares in Core Construction Solutions Ltd via a share for share exchange. On 11 July 2024 The Hendry Group Ltd acquired two properties from Core Construction Solutions Limited at a cost of £810,000, being market value. At the year end of 31 March 2025 Core Construction Solutions Ltd owed The Hendry Group Ltd £270,000. This is a non interest bearing loan on which no repayment terms have been agreed.

14. Ultimate Controlling Party
The company's ultimate controlling party is The Hendry Group Ltd by virtue of their ownership of 100% of the issued share capital in the company.
Page 8