Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 13857996 Mr Glen Bescoby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13857996 2024-01-31 13857996 2025-01-31 13857996 2024-02-01 2025-01-31 13857996 frs-core:CurrentFinancialInstruments 2025-01-31 13857996 frs-core:ComputerEquipment 2025-01-31 13857996 frs-core:ComputerEquipment 2024-02-01 2025-01-31 13857996 frs-core:ComputerEquipment 2024-01-31 13857996 frs-core:FurnitureFittings 2025-01-31 13857996 frs-core:FurnitureFittings 2024-02-01 2025-01-31 13857996 frs-core:FurnitureFittings 2024-01-31 13857996 frs-core:MotorVehicles 2025-01-31 13857996 frs-core:MotorVehicles 2024-02-01 2025-01-31 13857996 frs-core:MotorVehicles 2024-01-31 13857996 frs-core:PlantMachinery 2025-01-31 13857996 frs-core:PlantMachinery 2024-02-01 2025-01-31 13857996 frs-core:PlantMachinery 2024-01-31 13857996 frs-core:ShareCapital 2025-01-31 13857996 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13857996 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13857996 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13857996 frs-bus:SmallEntities 2024-02-01 2025-01-31 13857996 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13857996 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13857996 frs-core:DeferredTaxation 2024-02-01 2025-01-31 13857996 frs-core:DeferredTaxation 2024-01-31 13857996 frs-core:DeferredTaxation 2025-01-31 13857996 frs-bus:Director1 2024-02-01 2025-01-31 13857996 frs-countries:EnglandWales 2024-02-01 2025-01-31 13857996 2023-01-31 13857996 2024-01-31 13857996 2023-02-01 2024-01-31 13857996 frs-core:CurrentFinancialInstruments 2024-01-31 13857996 frs-core:ShareCapital 2024-01-31 13857996 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13857996
GB Groundworks and Civils Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13857996
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 117,214 85,280
117,214 85,280
CURRENT ASSETS
Stocks 5 4,418 3,188
Debtors 6 74,192 58,582
Cash at bank and in hand 200,838 241,748
279,448 303,518
Creditors: Amounts Falling Due Within One Year 7 (82,557 ) (129,833 )
NET CURRENT ASSETS (LIABILITIES) 196,891 173,685
TOTAL ASSETS LESS CURRENT LIABILITIES 314,105 258,965
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,303 ) (21,320 )
NET ASSETS 284,802 237,645
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 284,702 237,545
SHAREHOLDERS' FUNDS 284,802 237,645
Page 1
Page 2
For the year ending 31 January 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 Glen Bescoby
Director
1 September 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
GB Groundworks and Civils Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13857996 . The registered office is Pilgrim Suite, Ketteringham Hall, Church Road, Ketteringham , Wymondham, Norfolk, NR18 9RS.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 20% Reducing balance
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 20% Reducing balance
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. Financial Instruments
A financial asset or a financial liability is only recognised when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount of receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. 
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.
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.
...CONTINUED
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2.6. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Impairment
At each reporting date, goodwill and other tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the profit and loss account. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 41,690 72,390 - 616 114,696
Additions 43,888 34,773 1,487 284 80,432
Disposals - (23,995 ) - - (23,995 )
As at 31 January 2025 85,578 83,168 1,487 900 171,133
Depreciation
As at 1 February 2024 13,148 16,046 - 222 29,416
Provided during the period 14,486 14,384 297 135 29,302
Disposals - (4,799 ) - - (4,799 )
As at 31 January 2025 27,634 25,631 297 357 53,919
Net Book Value
As at 31 January 2025 57,944 57,537 1,190 543 117,214
As at 1 February 2024 28,542 56,344 - 394 85,280
5. Stocks
2025 2024
£ £
Work in progress 4,418 3,188
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 57,632 24,475
Prepayments and accrued income 2,719 1,408
Other taxes and social security 13,841 32,699
74,192 58,582
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,150 15,641
Corporation tax 17,561 32,453
VAT 9,400 6,922
Other creditors 270 -
Director's loan account 48,176 74,817
82,557 129,833
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2024 21,320 21,320
Additions 7,983 7,983
Balance at 31 January 2025 29,303 29,303
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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