Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08859906 Mr William Cutler-Andrews Mr Willian Cutler-Andrews true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08859906 2024-03-31 08859906 2025-03-31 08859906 2024-04-01 2025-03-31 08859906 frs-core:CurrentFinancialInstruments 2025-03-31 08859906 frs-core:FurnitureFittings 2025-03-31 08859906 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08859906 frs-core:FurnitureFittings 2024-03-31 08859906 frs-core:MotorVehicles 2025-03-31 08859906 frs-core:MotorVehicles 2024-04-01 2025-03-31 08859906 frs-core:MotorVehicles 2024-03-31 08859906 frs-core:PlantMachinery 2025-03-31 08859906 frs-core:PlantMachinery 2024-04-01 2025-03-31 08859906 frs-core:PlantMachinery 2024-03-31 08859906 frs-core:ShareCapital 2025-03-31 08859906 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08859906 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08859906 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08859906 frs-bus:SmallEntities 2024-04-01 2025-03-31 08859906 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08859906 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08859906 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08859906 frs-bus:OrdinaryShareClass1 2025-03-31 08859906 1 2024-04-01 2025-03-31 08859906 frs-bus:Director1 2024-04-01 2025-03-31 08859906 frs-bus:Director1 2024-03-31 08859906 frs-bus:Director1 2025-03-31 08859906 frs-countries:EnglandWales 2024-04-01 2025-03-31 08859906 2023-03-31 08859906 2024-03-31 08859906 2023-04-01 2024-03-31 08859906 frs-core:CurrentFinancialInstruments 2024-03-31 08859906 frs-core:ShareCapital 2024-03-31 08859906 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08859906 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 08859906
Cutler Construction Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hanberry and Co
Chartered Certified Accountants
20 Peterborough Road
Harrow
Middlesex
HA1 2BQ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08859906
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,321 25,479
28,321 25,479
CURRENT ASSETS
Debtors 5 8,528 22,983
Cash at bank and in hand 88,225 73,865
96,753 96,848
Creditors: Amounts Falling Due Within One Year 6 (39,812 ) (34,313 )
NET CURRENT ASSETS (LIABILITIES) 56,941 62,535
TOTAL ASSETS LESS CURRENT LIABILITIES 85,262 88,014
NET ASSETS 85,262 88,014
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 85,261 88,013
SHAREHOLDERS' FUNDS 85,262 88,014
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 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 William Cutler-Andrews
Director
30/10/2025
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
Cutler Construction Limited Registered number 08859906 is a limited by shares company incorporated in England & Wales. The Registered Office is 10 Blaydon Close, Ruislip, HA4 8AD.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 stated at cost less depreciation. 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 18% written down value
Motor Vehicles 18% written down value
Fixtures & Fittings 5 years - Straight line
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 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 4,984 29,990 - 34,974
Additions 516 - 8,757 9,273
As at 31 March 2025 5,500 29,990 8,757 44,247
Depreciation
As at 1 April 2024 4,097 5,398 - 9,495
Provided during the period 253 4,427 1,751 6,431
As at 31 March 2025 4,350 9,825 1,751 15,926
Net Book Value
As at 31 March 2025 1,150 20,165 7,006 28,321
As at 1 April 2024 887 24,592 - 25,479
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,818 6,300
Other debtors 500 -
Corporation tax recoverable assets 4,210 4,210
Director's loan account - 12,473
8,528 22,983
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 4,623 10,171
Corporation tax 16,888 15,119
Other taxes and social security 246 246
VAT 7,371 7,247
Accruals and deferred income 10,567 1,530
Director's loan account 117 -
39,812 34,313
Page 3
Page 4
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1 each 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr William Cutler-Andrews 12,473 - 12,473 - -
The above loan is unsecured and repayable on demand. 
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Willian Cutler-Andrews by virtue of his ownership of 100% of the issued share capital in the company.
Page 4