Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11699037 Mr L Clarke Mrs E Clarke Mr P Radnor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11699037 2024-03-31 11699037 2025-03-31 11699037 2024-04-01 2025-03-31 11699037 frs-core:CurrentFinancialInstruments 2025-03-31 11699037 frs-core:Non-currentFinancialInstruments 2025-03-31 11699037 frs-core:BetweenOneFiveYears 2025-03-31 11699037 frs-core:MotorVehicles 2025-03-31 11699037 frs-core:MotorVehicles 2024-04-01 2025-03-31 11699037 frs-core:MotorVehicles 2024-03-31 11699037 frs-core:PlantMachinery 2025-03-31 11699037 frs-core:PlantMachinery 2024-04-01 2025-03-31 11699037 frs-core:PlantMachinery 2024-03-31 11699037 frs-core:WithinOneYear 2025-03-31 11699037 frs-core:ShareCapital 2025-03-31 11699037 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11699037 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11699037 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11699037 frs-bus:SmallEntities 2024-04-01 2025-03-31 11699037 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11699037 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11699037 frs-bus:Director1 2024-04-01 2025-03-31 11699037 frs-bus:Director2 2024-04-01 2025-03-31 11699037 frs-bus:Director3 2024-04-01 2025-03-31 11699037 frs-countries:EnglandWales 2024-04-01 2025-03-31 11699037 2023-03-31 11699037 2024-03-31 11699037 2023-04-01 2024-03-31 11699037 frs-core:CurrentFinancialInstruments 2024-03-31 11699037 frs-core:Non-currentFinancialInstruments 2024-03-31 11699037 frs-core:BetweenOneFiveYears 2024-03-31 11699037 frs-core:MotorVehicles 2023-04-01 2024-03-31 11699037 frs-core:PlantMachinery 2023-04-01 2024-03-31 11699037 frs-core:WithinOneYear 2024-03-31 11699037 frs-core:ShareCapital 2024-03-31 11699037 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11699037
CCS Plant Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
CCS Plant Limited
Contents
Contents

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

Page 1
CCS Plant Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11699037

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 791,095 |  | 557,830
|  |  | 791,095 |  | 557,830
CURRENT ASSETS
Stocks | 5 | - |  | 11,560 |
Debtors | 6 | 121,732 |  | 234,037 |
Cash at bank and in hand |  | 37,970 |  | 8,818 |
|  | 159,702 |  | 254,415 |
Creditors: Amounts Falling Due Within One Year | 7 | (375,390 ) |  | (410,970 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (215,688 ) |  | (156,555 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 575,407 |  | 401,275
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (310,987 ) |  | (177,398 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (114,680 ) |  | (93,081 )
NET ASSETS |  |  | 149,740 |  | 130,796
CAPITAL AND RESERVES
Called up share capital | 11 |  | 133 |  | 133
Profit and Loss Account |  |  | 149,607 |  | 130,663
SHAREHOLDERS' FUNDS |  |  | 149,740 |  | 130,796

Page 1
Page 2
CCS Plant Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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

Mrs E Clarke Director
15 September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
CCS Plant Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
CCS Plant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11699037 . The registered office is Crestacre, Barracks Lane, Walsall Wood, WS9 9DL.
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 hire of plant and equipment. Revenue from the hire of plant and equipment is recognised on a straight line basis over the hire period.
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

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.
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.
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 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.
Page 3
Page 4
CCS Plant Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 565,144 | 348,018 | 913,162
Additions | 206,715 | 206,203 | 412,918
Disposals | - | (2,270 ) | (2,270 )
As at 31 March 2025 | 771,859 | 551,951 | 1,323,810
Depreciation
As at 1 April 2024 | 268,861 | 86,471 | 355,332
Provided during the period | 93,167 | 85,528 | 178,695
Disposals | - | (1,312 ) | (1,312 )
As at 31 March 2025 | 362,028 | 170,687 | 532,715
Net Book Value
As at 31 March 2025 | 409,831 | 381,264 | 791,095
As at 1 April 2024 | 296,283 | 261,547 | 557,830

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 188,962 |  | 107,273
Motor Vehicles | 263,757 |  | 103,072
| 452,719 |  | 210,345

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | - |  | 11,560

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,754 |  | -
Prepayments and accrued income | 7,646 |  | 73,273
Other debtors | - |  | 133
Corporation tax recoverable assets | - |  | 16,674
VAT | 6,221 |  | -
Amounts owed by group undertakings | 104,111 |  | 143,957
| 121,732 |  | 234,037

Page 4
Page 5
CCS Plant Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 158,035 |  | 100,004
Trade creditors | 2,658 |  | 28,549
Corporation tax | 546 |  | -
VAT | - |  | 5,340
Other creditors | 55,684 |  | 106,926
Accruals and deferred income | 1,600 |  | 2,750
Amounts owed to group undertakings | 156,867 |  | 167,401
| 375,390 |  | 410,970

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 310,987 |  | 177,398

9. Secured Creditors
Within creditors are the following secured debts:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 469,022 |  | 277,402

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 158,035 |  | 100,004
Later than one year and not later than five years | 310,987 |  | 177,398
| 469,022 |  | 277,402
| 469,022 |  | 277,402

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 133 |  | 133

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,939 |  | 3,939
Later than one year and not later than five years | 328 |  | 4,267
| 4,267 |  | 8,206

Page 5
Page 6
CCS Plant Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
13. Related Party Transactions
Amounts owed by group undertakings are as follows:

| 2025 |  | 2024
| £ |  | £
Clarke Construction (Services) Limited | 23,337 |  | 92,913
Clarke Concrete Services Limited | 80,774 |  | 51,044
| 104,111 |  | 143,957

Amounts owed to group undertakings are as follows:

| 2025 |  | 2024
| £ |  | £
JPE Electrical Services Ltd | - |  | 2,030
Clarke Construction (Services) Lichfield Limited | 156,867 |  | 165,371
| 156,867 |  | 167,401

Page 6