Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05431973 Mr Antony Snell Mrs Louise Snell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05431973 2023-12-31 05431973 2024-12-31 05431973 2024-01-01 2024-12-31 05431973 frs-core:CurrentFinancialInstruments 2024-12-31 05431973 frs-core:Non-currentFinancialInstruments 2024-12-31 05431973 frs-core:FurnitureFittings 2024-12-31 05431973 frs-core:FurnitureFittings 2024-01-01 2024-12-31 05431973 frs-core:FurnitureFittings 2023-12-31 05431973 frs-core:MotorVehicles 2024-12-31 05431973 frs-core:MotorVehicles 2024-01-01 2024-12-31 05431973 frs-core:MotorVehicles 2023-12-31 05431973 frs-core:PlantMachinery 2024-12-31 05431973 frs-core:PlantMachinery 2024-01-01 2024-12-31 05431973 frs-core:PlantMachinery 2023-12-31 05431973 frs-core:ShareCapital 2024-12-31 05431973 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05431973 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05431973 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05431973 frs-bus:SmallEntities 2024-01-01 2024-12-31 05431973 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05431973 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05431973 frs-bus:Director1 2024-01-01 2024-12-31 05431973 frs-bus:Director2 2024-01-01 2024-12-31 05431973 frs-countries:EnglandWales 2024-01-01 2024-12-31 05431973 2022-12-31 05431973 2023-12-31 05431973 2023-01-01 2023-12-31 05431973 frs-core:CurrentFinancialInstruments 2023-12-31 05431973 frs-core:Non-currentFinancialInstruments 2023-12-31 05431973 frs-core:ShareCapital 2023-12-31 05431973 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 05431973
Arnold Snell Building Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05431973
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,599 3,462
2,599 3,462
CURRENT ASSETS
Stocks 5 31,688 55,000
Debtors 6 9,903 13,927
Cash at bank and in hand 24,368 -
65,959 68,927
Creditors: Amounts Falling Due Within One Year 7 (40,868 ) (38,849 )
NET CURRENT ASSETS (LIABILITIES) 25,091 30,078
TOTAL ASSETS LESS CURRENT LIABILITIES 27,690 33,540
Creditors: Amounts Falling Due After More Than One Year 8 (26,021 ) (31,570 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (494 ) (657 )
NET ASSETS 1,175 1,313
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 1,173 1,311
SHAREHOLDERS' FUNDS 1,175 1,313
Page 1
Page 2
For the year ending 31 December 2024 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 Antony Snell
Director
6 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
Arnold Snell Building Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 05431973 . The registered office is 27 Anthony's Avenue, Parkstone, Poole, BH14 8JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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.
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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% 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. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2024 4,203 16,159 13,872 34,234
Additions 161 - 399 560
Disposals (3,224 ) - (9,788 ) (13,012 )
As at 31 December 2024 1,140 16,159 4,483 21,782
Depreciation
As at 1 January 2024 3,464 16,056 11,252 30,772
Provided during the period 205 27 636 868
Disposals (3,144 ) - (9,313 ) (12,457 )
As at 31 December 2024 525 16,083 2,575 19,183
Net Book Value
As at 31 December 2024 615 76 1,908 2,599
As at 1 January 2024 739 103 2,620 3,462
5. Stocks
2024 2023
£ £
Stock 3,622 -
Work in progress 28,066 55,000
31,688 55,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,082 8,977
Prepayments and accrued income - 129
Other debtors 4,821 4,821
9,903 13,927
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 511 -
Bank loans and overdrafts 5,410 5,377
Corporation tax 9,521 16,223
Other taxes and social security 552 2,644
VAT 13,627 11,448
Other creditors 1,179 960
Accruals and deferred income 2,159 2,162
Directors' loan accounts 7,909 35
40,868 38,849
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 26,021 31,570
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5