Acorah Software Products - Accounts Production 16.5.460 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08493130 Mr Karl Jones Mr Michael Jason Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08493130 2024-04-30 08493130 2025-04-30 08493130 2024-05-01 2025-04-30 08493130 frs-core:CurrentFinancialInstruments 2025-04-30 08493130 frs-core:Non-currentFinancialInstruments 2025-04-30 08493130 frs-core:BetweenOneFiveYears 2025-04-30 08493130 frs-core:ComputerEquipment 2025-04-30 08493130 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08493130 frs-core:ComputerEquipment 2024-04-30 08493130 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 08493130 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 08493130 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 08493130 frs-core:FurnitureFittings 2025-04-30 08493130 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08493130 frs-core:FurnitureFittings 2024-04-30 08493130 frs-core:MotorVehicles 2025-04-30 08493130 frs-core:MotorVehicles 2024-05-01 2025-04-30 08493130 frs-core:MotorVehicles 2024-04-30 08493130 frs-core:PlantMachinery 2025-04-30 08493130 frs-core:PlantMachinery 2024-05-01 2025-04-30 08493130 frs-core:PlantMachinery 2024-04-30 08493130 frs-core:WithinOneYear 2025-04-30 08493130 frs-core:ShareCapital 2025-04-30 08493130 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08493130 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08493130 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08493130 frs-bus:SmallEntities 2024-05-01 2025-04-30 08493130 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08493130 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08493130 frs-bus:Director1 2024-05-01 2025-04-30 08493130 frs-bus:Director2 2024-05-01 2025-04-30 08493130 frs-countries:EnglandWales 2024-05-01 2025-04-30 08493130 2023-04-30 08493130 2024-04-30 08493130 2023-05-01 2024-04-30 08493130 frs-core:CurrentFinancialInstruments 2024-04-30 08493130 frs-core:Non-currentFinancialInstruments 2024-04-30 08493130 frs-core:BetweenOneFiveYears 2024-04-30 08493130 frs-core:MotorVehicles 2023-05-01 2024-04-30 08493130 frs-core:PlantMachinery 2023-05-01 2024-04-30 08493130 frs-core:WithinOneYear 2024-04-30 08493130 frs-core:ShareCapital 2024-04-30 08493130 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08493130
Spartan Scaffolding Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Spartan Scaffolding Solutions Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Spartan Scaffolding Solutions Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08493130

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 65,125 |  | 32,625
Tangible Assets | 5 |  | 1,713,897 |  | 1,660,625
|  |  | 1,779,022 |  | 1,693,250
CURRENT ASSETS
Stocks | 6 | 20,000 |  | 5,000 |
Debtors | 7 | 799,882 |  | 746,323 |
Cash at bank and in hand |  | 219,198 |  | 125,001 |
|  | 1,039,080 |  | 876,324 |
Creditors: Amounts Falling Due Within One Year | 8 | (804,957 ) |  | (717,340 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 234,123 |  | 158,984
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,013,145 |  | 1,852,234
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (513,032 ) |  | (703,267 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (416,866 ) |  | (301,628 )
NET ASSETS |  |  | 1,083,247 |  | 847,339
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,083,147 |  | 847,239
SHAREHOLDERS' FUNDS |  |  | 1,083,247 |  | 847,339

Page 1
Page 2
Spartan Scaffolding Solutions Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Michael Jason Lewis Director
11 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Spartan Scaffolding Solutions Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Spartan Scaffolding Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08493130 . The registered office is Roberts Road, Kings Dock, Swansea, West Glamorgan, SA1 8SE.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 in respect of software development. It is amortised to the profit and loss account over its estimated economic life of 8 years.
2.5. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are amortised on a straight line basis over their expected useful economic lives of 10 years once they are available for sale or use.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.6. 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 | 10% - Reducing balance
Motor Vehicles | 20% - Reducing balance
Fixtures & Fittings | 20% - Reducing balance
Computer Equipment | 20% - Reducing balance

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Spartan Scaffolding Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. 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.
2.8. 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.
2.9. 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.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 34)
43 34
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 May 2024 | 32,625
Additions | 32,500
As at 30 April 2025 | 65,125
Net Book Value
As at 30 April 2025 | 65,125
As at 1 May 2024 | 32,625

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Spartan Scaffolding Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 1,494,451 | 548,335 | 4,651 | 7,384 | 2,054,821
Additions | 146,707 | 135,254 | 2,521 | 3,608 | 288,090
Disposals | - | (12,650 ) | (952 ) | (2,885 ) | (16,487 )
As at 30 April 2025 | 1,641,158 | 670,939 | 6,220 | 8,107 | 2,326,424
Depreciation
As at 1 May 2024 | 270,591 | 120,823 | 624 | 2,158 | 394,196
Provided during the period | 128,800 | 93,031 | 1,221 | 1,576 | 224,628
Disposals | - | (4,072 ) | (559 ) | (1,666 ) | (6,297 )
As at 30 April 2025 | 399,391 | 209,782 | 1,286 | 2,068 | 612,527
Net Book Value
As at 30 April 2025 | 1,241,767 | 461,157 | 4,934 | 6,039 | 1,713,897
As at 1 May 2024 | 1,223,860 | 427,512 | 4,027 | 5,226 | 1,660,625

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 84,152 |  | 93,503
Motor Vehicles | 436,638 |  | 409,720
| 520,790 |  | 503,223

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 20,000 |  | 5,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 528,048 |  | 542,950
Other debtors | 271,834 |  | 203,373
| 799,882 |  | 746,323

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Spartan Scaffolding Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 164,978 |  | 137,050
Trade creditors | 344,813 |  | 107,940
Bank loans and overdrafts | 128,464 |  | 148,825
Amounts owed to participating interests | 10,592 |  | 7,547
Other creditors | 156,110 |  | 315,978
| 804,957 |  | 717,340

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 251,065 |  | 312,823
Bank loans | 196,967 |  | 325,444
Other creditors | 65,000 |  | 65,000
| 513,032 |  | 703,267

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 164,978 |  | 137,050
Later than one year and not later than five years | 251,065 |  | 312,823
| 416,043 |  | 449,873
| 416,043 |  | 449,873

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 416,866 |  | 301,628

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

13. Pension Commitments
The company operates a defined contribution pension scheme for their employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £6,804 (2023: £6,774) were due to the fund. They are included in Other Creditors.
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