Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 06294489 Mr A Pettit iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06294489 2024-06-30 06294489 2025-06-30 06294489 2024-07-01 2025-06-30 06294489 frs-core:CurrentFinancialInstruments 2025-06-30 06294489 frs-core:Non-currentFinancialInstruments 2025-06-30 06294489 frs-core:MotorVehicles 2024-07-01 2025-06-30 06294489 frs-core:PlantMachinery 2025-06-30 06294489 frs-core:PlantMachinery 2024-07-01 2025-06-30 06294489 frs-core:PlantMachinery 2024-06-30 06294489 frs-core:ShareCapital 2025-06-30 06294489 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 06294489 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06294489 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 06294489 frs-bus:SmallEntities 2024-07-01 2025-06-30 06294489 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06294489 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06294489 frs-bus:Director1 2024-07-01 2025-06-30 06294489 frs-bus:Director1 2024-06-30 06294489 frs-bus:Director1 2025-06-30 06294489 frs-core:CurrentFinancialInstruments 1 2025-06-30 06294489 frs-countries:EnglandWales 2024-07-01 2025-06-30 06294489 2023-06-30 06294489 2024-06-30 06294489 2023-07-01 2024-06-30 06294489 frs-core:CurrentFinancialInstruments 2024-06-30 06294489 frs-core:Non-currentFinancialInstruments 2024-06-30 06294489 frs-core:ShareCapital 2024-06-30 06294489 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 06294489 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 06294489
Cambridge Steel Structures Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Compton Hardwick Ltd
20 Elin Way
Meldreth
Royston
Hertfordshire
SG86LX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06294489
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,909 2,951
1,909 2,951
CURRENT ASSETS
Debtors 5 107,843 11,609
Cash at bank and in hand 160,611 277,425
268,454 289,034
Creditors: Amounts Falling Due Within One Year 6 (38,032 ) (21,792 )
NET CURRENT ASSETS (LIABILITIES) 230,422 267,242
TOTAL ASSETS LESS CURRENT LIABILITIES 232,331 270,193
NET ASSETS 232,331 270,193
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 232,231 270,093
SHAREHOLDERS' FUNDS 232,331 270,193
For the year 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 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 A Pettit
Director
26/08/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cambridge Steel Structures Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06294489 . The registered office is 6 Lordship Drive, Melbourn, Hertfordshire, SG8 6EG.
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 over 4 years
Motor Vehicles over 4 years
2.4. 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: 1 (2024: 1)
1 1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2024 66,363
Additions 589
As at 30 June 2025 66,952
Depreciation
As at 1 July 2024 63,412
Provided during the period 1,631
As at 30 June 2025 65,043
Net Book Value
As at 30 June 2025 1,909
As at 1 July 2024 2,951
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 8,525
Prepayments and accrued income 2,180 3,084
Other debtor - loan to director 79,000 -
81,180 11,609
Due after more than one year
Corporation tax recoverable assets 26,663 -
107,843 11,609
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,827 3,794
Corporation tax 32,979 12,316
Other taxes and social security 1,787 4,816
Accruals and deferred income 1,433 825
Director's loan account 6 41
38,032 21,792
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3
Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Antony Pettit - 110,000 31,000 - 79,000
The above loan is unsecured, interest free and repayable on demand.
Page 4