Acorah Software Products - Accounts Production 16.3.350 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09995151 Mrs Faye Doohan Mr Mark Doohan Mrs Jennifer Massink Mrs Lindsey McIlvaney Mr Mark Mercer Mr Mark Doohan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09995151 2024-07-31 09995151 2025-07-31 09995151 2024-08-01 2025-07-31 09995151 frs-core:CurrentFinancialInstruments 2025-07-31 09995151 frs-core:Non-currentFinancialInstruments 2025-07-31 09995151 frs-core:ComputerEquipment 2025-07-31 09995151 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09995151 frs-core:ComputerEquipment 2024-07-31 09995151 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 09995151 frs-core:FurnitureFittings 2025-07-31 09995151 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09995151 frs-core:FurnitureFittings 2024-07-31 09995151 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 09995151 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 09995151 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 09995151 frs-core:MotorVehicles 2025-07-31 09995151 frs-core:MotorVehicles 2024-08-01 2025-07-31 09995151 frs-core:MotorVehicles 2024-07-31 09995151 frs-core:OtherResidualIntangibleAssets 2025-07-31 09995151 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 09995151 frs-core:OtherResidualIntangibleAssets 2024-07-31 09995151 frs-core:PlantMachinery 2025-07-31 09995151 frs-core:PlantMachinery 2024-08-01 2025-07-31 09995151 frs-core:PlantMachinery 2024-07-31 09995151 frs-core:OtherReservesSubtotal 2025-07-31 09995151 frs-core:ShareCapital 2025-07-31 09995151 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09995151 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09995151 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09995151 frs-bus:SmallEntities 2024-08-01 2025-07-31 09995151 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09995151 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09995151 frs-core:CostValuation 2024-07-31 09995151 frs-core:CostValuation 2025-07-31 09995151 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 09995151 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 09995151 frs-bus:Director1 2024-08-01 2025-07-31 09995151 frs-bus:Director2 2024-08-01 2025-07-31 09995151 frs-bus:Director3 2024-08-01 2025-07-31 09995151 frs-bus:Director4 2024-08-01 2025-07-31 09995151 frs-bus:Director5 2024-08-01 2025-07-31 09995151 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 09995151 frs-countries:EnglandWales 2024-08-01 2025-07-31 09995151 2023-07-31 09995151 2024-07-31 09995151 2023-08-01 2024-07-31 09995151 frs-core:CurrentFinancialInstruments 2024-07-31 09995151 frs-core:Non-currentFinancialInstruments 2024-07-31 09995151 frs-core:OtherReservesSubtotal 2024-07-31 09995151 frs-core:ShareCapital 2024-07-31 09995151 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09995151
Benchmark Architects Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09995151
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 820 -
Tangible Assets 5 21,688 57,120
Investments 6 1,000 1,000
23,508 58,120
CURRENT ASSETS
Debtors 7 652,088 451,139
Cash at bank and in hand - 6,710
652,088 457,849
Creditors: Amounts Falling Due Within One Year 8 (417,996 ) (343,538 )
NET CURRENT ASSETS (LIABILITIES) 234,092 114,311
TOTAL ASSETS LESS CURRENT LIABILITIES 257,600 172,431
Creditors: Amounts Falling Due After More Than One Year 9 (100,596 ) (118,023 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (2,305 )
NET ASSETS 157,004 52,103
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Capital contribution reserve 98,765 -
Profit and Loss Account 57,239 51,103
SHAREHOLDERS' FUNDS 157,004 52,103
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For the year ending 31 July 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 Mark Doohan
Director
22/09/2025
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Benchmark Architects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09995151 . The registered office is Victoria House, 199 Avebury Boulevard, Milton Keynes, MK9 1AU.
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 financial statements have been prepared on the going concern basis, which presumes that the company will continue its operations for the foreseeable future and meet its liabilities as they fall due.
Management has carried out a detailed assessment of the company’s ability to continue as a going concern, considering current trading conditions, cash flow forecasts, and available financing. The company’s trading status is dependent on securing additional loan facilities and, where necessary, the availability of personal funds from directors to support ongoing operations.
While these plans are subject to certain uncertainties, management believes it is appropriate to prepare the financial statements on a going concern basis. These material uncertainties have been disclosed to provide a true and fair view in accordance with the relevant accounting standards.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to profit and loss account over its economic life of 3 years.
2.5. 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:
Leasehold 20% SL
Plant & Machinery 25% SL
Motor Vehicles 25% SL
Fixtures & Fittings 20% SL
Computer Equipment 33% SL
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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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 15)
14 15
4. Intangible Assets
Other
£
Cost
As at 1 August 2024 5,850
Additions 1,054
As at 31 July 2025 6,904
Amortisation
As at 1 August 2024 5,850
Provided during the period 234
As at 31 July 2025 6,084
Net Book Value
As at 31 July 2025 820
As at 1 August 2024 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2024 55,510 5,240 54,167 72,053
Additions - - - 1,948
As at 31 July 2025 55,510 5,240 54,167 74,001
Depreciation
As at 1 August 2024 47,763 5,240 31,100 53,324
Provided during the period 5,758 - 13,542 13,025
As at 31 July 2025 53,521 5,240 44,642 66,349
Net Book Value
As at 31 July 2025 1,989 - 9,525 7,652
As at 1 August 2024 7,747 - 23,067 18,729
Computer Equipment Total
£ £
Cost
As at 1 August 2024 51,586 238,556
Additions - 1,948
As at 31 July 2025 51,586 240,504
Depreciation
As at 1 August 2024 44,009 181,436
Provided during the period 5,055 37,380
As at 31 July 2025 49,064 218,816
Net Book Value
As at 31 July 2025 2,522 21,688
As at 1 August 2024 7,577 57,120
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6. Investments
Subsidiaries
£
Cost
As at 1 August 2024 1,000
As at 31 July 2025 1,000
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 1,000
As at 1 August 2024 1,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 306,819 159,801
Amounts recoverable on contracts 128,002 65,000
Other debtors 217,267 226,338
652,088 451,139
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 39,138 44,504
Bank loans and overdrafts 51,088 34,300
Other creditors 142,519 215,052
Taxation and social security 185,251 49,682
417,996 343,538
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 31,442
Other creditors 100,596 86,581
100,596 118,023
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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11. Related Party Transactions
The company has a wholly owned subsidiary, Benchmark Bespoke Homes Ltd.
During the year, the company entered into the following transactions with the subsidiary:
A management charge amounting to £75,289 was charged to the subsidiary in respect of work carried out on behalf of the subsidiary.
Amounts owed by the subsidiary to the company at the balance sheet date were £159,018 (2024: £184,463).
All transactions were carried out at arm's length and on normal commercial terms.
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