Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 16 August 2023 false 1 September 2024 30 June 2025 30 June 2025 15075419 Mr Mark Beaumont Mrs Julie Beaumont Mr Christopher Moore Mr Lee Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15075419 2024-08-31 15075419 2025-06-30 15075419 2024-09-01 2025-06-30 15075419 frs-core:CurrentFinancialInstruments 2025-06-30 15075419 frs-core:Non-currentFinancialInstruments 2025-06-30 15075419 frs-core:BetweenOneFiveYears 2025-06-30 15075419 frs-core:MotorVehicles 2025-06-30 15075419 frs-core:MotorVehicles 2024-09-01 2025-06-30 15075419 frs-core:MotorVehicles 2024-08-31 15075419 frs-core:PlantMachinery 2025-06-30 15075419 frs-core:PlantMachinery 2024-09-01 2025-06-30 15075419 frs-core:PlantMachinery 2024-08-31 15075419 frs-core:WithinOneYear 2025-06-30 15075419 frs-core:ShareCapital 2025-06-30 15075419 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 15075419 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-06-30 15075419 frs-bus:FilletedAccounts 2024-09-01 2025-06-30 15075419 frs-bus:SmallEntities 2024-09-01 2025-06-30 15075419 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-06-30 15075419 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-06-30 15075419 frs-bus:Director1 2024-09-01 2025-06-30 15075419 frs-bus:Director2 2024-09-01 2025-06-30 15075419 frs-bus:Director3 2024-09-01 2025-06-30 15075419 frs-bus:Director4 2024-09-01 2025-06-30 15075419 frs-countries:EnglandWales 2024-09-01 2025-06-30 15075419 2023-08-15 15075419 2024-08-31 15075419 2023-08-16 2024-08-31 15075419 frs-core:CurrentFinancialInstruments 2024-08-31 15075419 frs-core:Non-currentFinancialInstruments 2024-08-31 15075419 frs-core:BetweenOneFiveYears 2024-08-31 15075419 frs-core:WithinOneYear 2024-08-31 15075419 frs-core:ShareCapital 2024-08-31 15075419 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15075419
Power Contractors Plant Ltd
Unaudited Financial Statements
For the Period 1 September 2024 to 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15075419
30 June 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 180,199 170,123
180,199 170,123
CURRENT ASSETS
Debtors 5 42,221 43,477
Cash at bank and in hand 11,926 35,813
54,147 79,290
Creditors: Amounts Falling Due Within One Year 6 (146,533 ) (186,560 )
NET CURRENT ASSETS (LIABILITIES) (92,386 ) (107,270 )
TOTAL ASSETS LESS CURRENT LIABILITIES 87,813 62,853
Creditors: Amounts Falling Due After More Than One Year 7 (11,667 ) -
NET ASSETS 76,146 62,853
CAPITAL AND RESERVES
Called up share capital 9 500 500
Profit and Loss Account 75,646 62,353
SHAREHOLDERS' FUNDS 76,146 62,853
Page 1
Page 2
For the period ending 30 June 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 Beaumont
Director
08/09/2025
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
Power Contractors Plant Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15075419 . The registered office is Unit 7, Office 3, Franklyn Court, Greave House Terrace, Lepton, HD8 0GB.
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 RB 15%
Motor Vehicles RB 25%
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 43,800 144,068 187,868
Additions 9,839 104,588 114,427
Disposals - (57,010 ) (57,010 )
As at 30 June 2025 53,639 191,646 245,285
...CONTINUED
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Depreciation
As at 1 September 2024 2,738 15,007 17,745
Provided during the period 7,635 58,412 66,047
Disposals - (18,706 ) (18,706 )
As at 30 June 2025 10,373 54,713 65,086
Net Book Value
As at 30 June 2025 43,266 136,933 180,199
As at 1 September 2024 41,062 129,061 170,123
5. Debtors
30 June 2025 31 August 2024
£ £
Due within one year
Trade debtors (480 ) 20,000
Other debtors 42,701 23,477
42,221 43,477
6. Creditors: Amounts Falling Due Within One Year
30 June 2025 31 August 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,667 -
Trade creditors 136,933 183,958
Other creditors 2,933 2,602
146,533 186,560
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2025 31 August 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,667 -
8. Obligations Under Finance Leases and Hire Purchase
30 June 2025 31 August 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,667 -
Later than one year and not later than five years 11,667 -
18,334 -
18,334 -
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Page 5
9. Share Capital
30 June 2025 31 August 2024
£ £
Allotted, Called up and fully paid 500 500
Page 5