Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10935877 Mr Alex Lazell Mr Richard Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10935877 2024-03-31 10935877 2025-03-31 10935877 2024-04-01 2025-03-31 10935877 frs-core:CurrentFinancialInstruments 2025-03-31 10935877 frs-core:Non-currentFinancialInstruments 2025-03-31 10935877 frs-core:ComputerEquipment 2025-03-31 10935877 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10935877 frs-core:ComputerEquipment 2024-03-31 10935877 frs-core:MotorVehicles 2025-03-31 10935877 frs-core:MotorVehicles 2024-04-01 2025-03-31 10935877 frs-core:MotorVehicles 2024-03-31 10935877 frs-core:PlantMachinery 2025-03-31 10935877 frs-core:PlantMachinery 2024-04-01 2025-03-31 10935877 frs-core:PlantMachinery 2024-03-31 10935877 frs-core:WithinOneYear 2025-03-31 10935877 frs-core:ShareCapital 2025-03-31 10935877 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10935877 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10935877 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10935877 frs-bus:SmallEntities 2024-04-01 2025-03-31 10935877 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10935877 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10935877 frs-bus:Director1 2024-04-01 2025-03-31 10935877 frs-bus:Director2 2024-04-01 2025-03-31 10935877 frs-countries:EnglandWales 2024-04-01 2025-03-31 10935877 2023-03-31 10935877 2024-03-31 10935877 2023-04-01 2024-03-31 10935877 frs-core:CurrentFinancialInstruments 2024-03-31 10935877 frs-core:Non-currentFinancialInstruments 2024-03-31 10935877 frs-core:WithinOneYear 2024-03-31 10935877 frs-core:ShareCapital 2024-03-31 10935877 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10935877
Arcus Construction Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Featherstone Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10935877
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,584 42,023
31,584 42,023
CURRENT ASSETS
Stocks 5 151,360 128,918
Debtors 6 540,289 520,069
Cash at bank and in hand 6 9,158
691,655 658,145
Creditors: Amounts Falling Due Within One Year 7 (607,542 ) (537,520 )
NET CURRENT ASSETS (LIABILITIES) 84,113 120,625
TOTAL ASSETS LESS CURRENT LIABILITIES 115,697 162,648
Creditors: Amounts Falling Due After More Than One Year 8 (209,740 ) (298,034 )
NET LIABILITIES (94,043 ) (135,386 )
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account (94,047 ) (135,390 )
SHAREHOLDERS' FUNDS (94,043) (135,386)
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For the year 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 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 Alex Lazell
Director
06/08/2025
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
Arcus Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10935877 . The registered office is Suite 2 Regency House, Harold Wood, Romford, Essex, RM3 0BP.
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. 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 25% RBB
Motor Vehicles 25% RBB
Computer Equipment 25% RBB
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 the profit and loss account as incurred.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: )
2 -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 60,953 36,619 2,141 99,713
As at 31 March 2025 60,953 36,619 2,141 99,713
Depreciation
As at 1 April 2024 47,599 9,155 936 57,690
Provided during the period 3,339 6,866 234 10,439
As at 31 March 2025 50,938 16,021 1,170 68,129
Net Book Value
As at 31 March 2025 10,015 20,598 971 31,584
As at 1 April 2024 13,354 27,464 1,205 42,023
5. Stocks
2025 2024
£ £
Work in progress 151,360 128,918
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 303,796 176,608
Other debtors 236,493 343,461
540,289 520,069
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,229 8,412
Trade creditors 246,513 249,810
Bank loans and overdrafts 17,867 -
Other creditors 123,729 129,285
Taxation and social security 211,204 150,013
607,542 537,520
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,412 15,939
Bank loans 101,328 182,095
Other creditors 100,000 100,000
209,740 298,034
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,229 8,412
Less: Finance charges allocated to future periods (8,412 ) (15,939 )
16,641 24,351
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
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