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 04927580 Mr Nikita Nemirov Mr Mindaugas Valatka iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04927580 2024-05-31 04927580 2025-05-31 04927580 2024-06-01 2025-05-31 04927580 frs-core:CurrentFinancialInstruments 2025-05-31 04927580 frs-core:Non-currentFinancialInstruments 2025-05-31 04927580 frs-core:ComputerEquipment 2025-05-31 04927580 frs-core:ComputerEquipment 2024-06-01 2025-05-31 04927580 frs-core:ComputerEquipment 2024-05-31 04927580 frs-core:FurnitureFittings 2025-05-31 04927580 frs-core:FurnitureFittings 2024-06-01 2025-05-31 04927580 frs-core:FurnitureFittings 2024-05-31 04927580 frs-core:MotorVehicles 2025-05-31 04927580 frs-core:MotorVehicles 2024-06-01 2025-05-31 04927580 frs-core:MotorVehicles 2024-05-31 04927580 frs-core:PlantMachinery 2025-05-31 04927580 frs-core:PlantMachinery 2024-06-01 2025-05-31 04927580 frs-core:PlantMachinery 2024-05-31 04927580 frs-core:ShareCapital 2025-05-31 04927580 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 04927580 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04927580 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 04927580 frs-bus:SmallEntities 2024-06-01 2025-05-31 04927580 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 04927580 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04927580 frs-bus:Director1 2024-06-01 2025-05-31 04927580 frs-bus:Director2 2024-06-01 2025-05-31 04927580 frs-countries:EnglandWales 2024-06-01 2025-05-31 04927580 2023-05-31 04927580 2024-05-31 04927580 2023-06-01 2024-05-31 04927580 frs-core:CurrentFinancialInstruments 2024-05-31 04927580 frs-core:Non-currentFinancialInstruments 2024-05-31 04927580 frs-core:ShareCapital 2024-05-31 04927580 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 04927580
Cratus Building Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04927580
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 235,574 69,580
235,574 69,580
CURRENT ASSETS
Stocks 5 110,000 206,564
Debtors 6 98,498 292,479
Cash at bank and in hand 607,363 270,560
815,861 769,603
Creditors: Amounts Falling Due Within One Year 7 (282,814 ) (296,549 )
NET CURRENT ASSETS (LIABILITIES) 533,047 473,054
TOTAL ASSETS LESS CURRENT LIABILITIES 768,621 542,634
Creditors: Amounts Falling Due After More Than One Year 8 (12,685 ) (13,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,220 ) (13,220 )
NET ASSETS 742,716 516,081
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 742,616 515,981
SHAREHOLDERS' FUNDS 742,716 516,081
Page 1
Page 2
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 Nikita Nemirov
Director
12/09/2025
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
Cratus Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04927580 . The registered office is Riddingtons Ltd, The Old Barn, Off Wood Street, Swanley Village, Swanly, BR8 7PA.
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.
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% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
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.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 132,884 - 5,042 45,248 183,174
Additions 111,090 55,090 - 4,368 170,548
Disposals (16,710 ) - - - (16,710 )
As at 31 May 2025 227,264 55,090 5,042 49,616 337,012
Depreciation
As at 1 June 2024 84,461 - 3,500 25,633 113,594
Disposals (12,156 ) - - - (12,156 )
As at 31 May 2025 72,305 - 3,500 25,633 101,438
Net Book Value
As at 31 May 2025 154,959 55,090 1,542 23,983 235,574
As at 1 June 2024 48,423 - 1,542 19,615 69,580
5. Stocks
2025 2024
£ £
Work in progress 110,000 206,564
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,089 168,819
Prepayments and accrued income 4,409 3,462
Other debtors 80,000 80,000
Directors' loan accounts - 40,198
98,498 292,479
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 29,230 123,589
Bank loans and overdrafts - 10,000
Corporation tax 85,387 58,268
Other taxes and social security 12,513 8,604
VAT 146,156 81,092
Other creditors 9,085 14,996
Directors' loan accounts 443 -
282,814 296,549
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 12,685 13,333
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in the Other Debtors is an amount of £40,000 (2024 - £40,000) owed by Orion Capital Solutions Ltd, a company under the control of director Mr N Nemirov. No repayment terms have been set and no interest is to be charged.
Included in the Other Debtors is an amount of £40,000 (2024 - £40,000) owed by Valhomes Ltd, a company under the control of director Mr M Valatka. No repayment terms have been set and no interest is to be charged.
Included in the Other Debtors is an amount owed from the company directors totalling £441 (2024 - £40,198), no interest is to be charged.
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