Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 July 2025 31 July 2025 10240623 Mr Luke Penketh Mr Thomas Rolfe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10240623 2024-03-31 10240623 2025-07-31 10240623 2024-04-01 2025-07-31 10240623 frs-core:CurrentFinancialInstruments 2025-07-31 10240623 frs-core:Non-currentFinancialInstruments 2025-07-31 10240623 frs-core:ComputerEquipment 2025-07-31 10240623 frs-core:ComputerEquipment 2024-04-01 2025-07-31 10240623 frs-core:ComputerEquipment 2024-03-31 10240623 frs-core:MotorVehicles 2025-07-31 10240623 frs-core:MotorVehicles 2024-04-01 2025-07-31 10240623 frs-core:MotorVehicles 2024-03-31 10240623 frs-core:PlantMachinery 2025-07-31 10240623 frs-core:PlantMachinery 2024-04-01 2025-07-31 10240623 frs-core:PlantMachinery 2024-03-31 10240623 frs-core:ShareCapital 2025-07-31 10240623 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10240623 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-07-31 10240623 frs-bus:FilletedAccounts 2024-04-01 2025-07-31 10240623 frs-bus:SmallEntities 2024-04-01 2025-07-31 10240623 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-07-31 10240623 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-07-31 10240623 frs-bus:Director1 2024-04-01 2025-07-31 10240623 frs-bus:Director2 2024-04-01 2025-07-31 10240623 frs-countries:EnglandWales 2024-04-01 2025-07-31 10240623 2023-03-31 10240623 2024-03-31 10240623 2023-04-01 2024-03-31 10240623 frs-core:CurrentFinancialInstruments 2024-03-31 10240623 frs-core:Non-currentFinancialInstruments 2024-03-31 10240623 frs-core:ShareCapital 2024-03-31 10240623 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10240623
Your Builder Limited
Financial Statements
For the Period 1 April 2024 to 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10240623
31 July 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 7,321
- 7,321
CURRENT ASSETS
Stocks 5 - 4,000
Debtors 6 10,257 20,399
Cash at bank and in hand 1,927 14,277
12,184 38,676
Creditors: Amounts Falling Due Within One Year 7 (12,184 ) (36,021 )
NET CURRENT ASSETS (LIABILITIES) - 2,655
TOTAL ASSETS LESS CURRENT LIABILITIES - 9,976
Creditors: Amounts Falling Due After More Than One Year 8 - (8,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (1,391 )
NET ASSETS - 418
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (100 ) 318
SHAREHOLDERS' FUNDS - 418
Page 1
Page 2
For the period 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 Thomas Rolfe
Director
10th October 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Your Builder Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10240623 . The registered office is 51 Corby Cresent, Portsmouth, Hampshire, PO3 5UN.
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 directors have decided to wind down the company and cease trading. As a result, the financial statements have not been prepared on a going concern basis. Instead, they have been prepared on a break-up basis, reflecting the intention to realise assets and settle liabilities in the normal course of winding down.
Under this basis:
Assets have been stated at their net realisable value.
Liabilities include provisions for anticipated closure costs and settlement obligations.
No adjustments have been made for future trading activity.
The directors believe this basis provides a true and fair view of the company’s financial position in light of the decision to wind down operations.
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. 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 3 years
Motor Vehicles 5 years Reducing Balance
Computer Equipment Over 3 years
2.5. 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.
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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 period, 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 period was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 109 10,995 370 11,474
Disposals (109 ) (10,995 ) (370 ) (11,474 )
As at 31 July 2025 - - - -
Depreciation
As at 1 April 2024 30 3,958 165 4,153
Provided during the period 46 1,783 154 1,983
Disposals (76 ) (5,741 ) (319 ) (6,136 )
As at 31 July 2025 - - - -
Net Book Value
As at 31 July 2025 - - - -
As at 1 April 2024 79 7,037 205 7,321
5. Stocks
31 July 2025 31 March 2024
£ £
Work in progress - 4,000
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6. Debtors
31 July 2025 31 March 2024
£ £
Due within one year
Trade debtors - 7,003
Other debtors 10,257 13,396
10,257 20,399
7. Creditors: Amounts Falling Due Within One Year
31 July 2025 31 March 2024
£ £
Trade creditors 238 11,468
Bank loans and overdrafts 5,833 13,934
Other creditors 4,049 5,199
Taxation and social security 2,064 5,420
12,184 36,021
8. Creditors: Amounts Falling Due After More Than One Year
31 July 2025 31 March 2024
£ £
Bank loans - 8,167
9. Share Capital
31 July 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
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