Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10669676 Scott Bros. Holdings Limited Mr Kevin Shoulder iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10669676 2024-03-31 10669676 2025-03-31 10669676 2024-04-01 2025-03-31 10669676 frs-core:CurrentFinancialInstruments 2025-03-31 10669676 frs-core:Non-currentFinancialInstruments 2025-03-31 10669676 frs-core:ComputerEquipment 2025-03-31 10669676 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10669676 frs-core:ComputerEquipment 2024-03-31 10669676 frs-core:NetGoodwill 2025-03-31 10669676 frs-core:NetGoodwill 2024-04-01 2025-03-31 10669676 frs-core:NetGoodwill 2024-03-31 10669676 frs-core:MotorVehicles 2025-03-31 10669676 frs-core:MotorVehicles 2024-04-01 2025-03-31 10669676 frs-core:MotorVehicles 2024-03-31 10669676 frs-core:PlantMachinery 2025-03-31 10669676 frs-core:PlantMachinery 2024-04-01 2025-03-31 10669676 frs-core:PlantMachinery 2024-03-31 10669676 frs-core:SharePremium 2025-03-31 10669676 frs-core:ShareCapital 2025-03-31 10669676 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10669676 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10669676 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10669676 frs-bus:SmallEntities 2024-04-01 2025-03-31 10669676 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10669676 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10669676 frs-bus:Director1 2024-04-01 2025-03-31 10669676 frs-bus:Director2 2024-04-01 2025-03-31 10669676 frs-countries:EnglandWales 2024-04-01 2025-03-31 10669676 2023-03-31 10669676 2024-03-31 10669676 2023-04-01 2024-03-31 10669676 frs-core:CurrentFinancialInstruments 2024-03-31 10669676 frs-core:Non-currentFinancialInstruments 2024-03-31 10669676 frs-core:BetweenOneFiveYears 2024-03-31 10669676 frs-core:WithinOneYear 2024-03-31 10669676 frs-core:SharePremium 2024-03-31 10669676 frs-core:ShareCapital 2024-03-31 10669676 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10669676
Utility Civil Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10669676
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 10,000
Tangible Assets 5 1,595 181,634
11,595 191,634
CURRENT ASSETS
Debtors 6 63,796 449,754
Cash at bank and in hand 11,210 75,208
75,006 524,962
Creditors: Amounts Falling Due Within One Year 7 (59,215 ) (322,448 )
NET CURRENT ASSETS (LIABILITIES) 15,791 202,514
TOTAL ASSETS LESS CURRENT LIABILITIES 27,386 394,148
Creditors: Amounts Falling Due After More Than One Year 8 (5,834 ) (44,734 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (26,858 )
NET ASSETS 21,552 322,556
CAPITAL AND RESERVES
Called up share capital 10 100 100
Share premium account 45,000 45,000
Profit and Loss Account (23,548 ) 277,456
SHAREHOLDERS' FUNDS 21,552 322,556
Page 1
Page 2
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
Mr Kevin Shoulder
Director
23rd October 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Utility Civil Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10669676 . The registered office is Scott Business Park, Haverton Hill Road, Billingham, TS23 1PY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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 20% reducing balance
Motor Vehicles 33% reducing balance
Computer Equipment 33% straight line
2.5. 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.
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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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2024: 5)
2 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,000
As at 31 March 2025 10,000
Net Book Value
As at 31 March 2025 10,000
As at 1 April 2024 10,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 317,395 - 8,701 326,096
Disposals (314,400 ) - - (314,400 )
As at 31 March 2025 2,995 - 8,701 11,696
Depreciation
As at 1 April 2024 138,766 1 5,695 144,462
Provided during the period 16,048 - 2,077 18,125
Disposals (152,486 ) - - (152,486 )
As at 31 March 2025 2,328 1 7,772 10,101
...CONTINUED
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Net Book Value
As at 31 March 2025 667 (1 ) 929 1,595
As at 1 April 2024 178,629 (1 ) 3,006 181,634
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 60,000 76,699
Prepayments and accrued income - 60,000
Other debtors 2,478 312,014
Directors' loan accounts 1,318 1,041
63,796 449,754
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 62,800
Trade creditors 16,221 83,899
Bank loans and overdrafts 10,000 10,000
Corporation tax - 12,750
Other taxes and social security 31 51,147
VAT 32,963 39,404
Net wages - 1,408
Other creditors - 58,000
Accruals and deferred income - 3,040
59,215 322,448
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 33,067
Bank loans 5,834 11,667
5,834 44,734
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 71,667
Later than one year and not later than five years - 35,606
- 107,273
Less: Finance charges allocated to future periods - 11,406
- 95,867
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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