Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09509247 Mr Stuart Padden Mrs Victoria Norman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09509247 2024-03-31 09509247 2025-03-31 09509247 2024-04-01 2025-03-31 09509247 frs-core:CurrentFinancialInstruments 2025-03-31 09509247 frs-core:Non-currentFinancialInstruments 2025-03-31 09509247 frs-core:BetweenOneFiveYears 2025-03-31 09509247 frs-core:ComputerEquipment 2025-03-31 09509247 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09509247 frs-core:ComputerEquipment 2024-03-31 09509247 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09509247 frs-core:MotorVehicles 2025-03-31 09509247 frs-core:MotorVehicles 2024-04-01 2025-03-31 09509247 frs-core:MotorVehicles 2024-03-31 09509247 frs-core:PlantMachinery 2025-03-31 09509247 frs-core:PlantMachinery 2024-04-01 2025-03-31 09509247 frs-core:PlantMachinery 2024-03-31 09509247 frs-core:WithinOneYear 2025-03-31 09509247 frs-core:ShareCapital 2025-03-31 09509247 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09509247 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09509247 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09509247 frs-bus:SmallEntities 2024-04-01 2025-03-31 09509247 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09509247 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09509247 frs-bus:Director1 2024-04-01 2025-03-31 09509247 frs-bus:Director2 2024-04-01 2025-03-31 09509247 frs-core:CurrentFinancialInstruments 1 2025-03-31 09509247 frs-countries:EnglandWales 2024-04-01 2025-03-31 09509247 2023-03-31 09509247 2024-03-31 09509247 2023-04-01 2024-03-31 09509247 frs-core:CurrentFinancialInstruments 2024-03-31 09509247 frs-core:Non-currentFinancialInstruments 2024-03-31 09509247 frs-core:BetweenOneFiveYears 2024-03-31 09509247 frs-core:WithinOneYear 2024-03-31 09509247 frs-core:ShareCapital 2024-03-31 09509247 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09509247 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 09509247
Southern Scaffolding 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: 09509247
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 194,372 222,825
194,372 222,825
CURRENT ASSETS
Stocks 5 48,600 -
Debtors 6 206,031 207,316
254,631 207,316
Creditors: Amounts Falling Due Within One Year 7 (353,009 ) (213,715 )
NET CURRENT ASSETS (LIABILITIES) (98,378 ) (6,399 )
TOTAL ASSETS LESS CURRENT LIABILITIES 95,994 216,426
Creditors: Amounts Falling Due After More Than One Year 8 (29,108 ) (67,307 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,931 ) (55,706 )
NET ASSETS 29,955 93,413
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 29,855 93,313
SHAREHOLDERS' FUNDS 29,955 93,413
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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 Stuart Padden
Director
08/12/2025
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
Southern Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09509247 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
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.
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 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
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.
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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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 6)
4 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 189,667 181,810 3,246 374,723
Additions 5,525 - 324 5,849
As at 31 March 2025 195,192 181,810 3,570 380,572
...CONTINUED
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Depreciation
As at 1 April 2024 83,687 66,769 1,442 151,898
Provided during the period 16,726 17,257 319 34,302
As at 31 March 2025 100,413 84,026 1,761 186,200
Net Book Value
As at 31 March 2025 94,779 97,784 1,809 194,372
As at 1 April 2024 105,980 115,041 1,804 222,825
5. Stocks
2025 2024
£ £
Stock 48,600 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 112,821 104,218
Prepayments and accrued income 2,924 1,500
Other debtors 7,250 7,250
Intercompany account 39,250 42,950
VAT 7,432 15,937
Directors' loan accounts 36,354 35,461
206,031 207,316
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 27,914 35,493
Trade creditors 66,658 25,564
Bank loans and overdrafts 25,029 13,549
Corporation tax 78,771 77,525
Other taxes and social security 18,700 28,814
Other creditors 3,138 2,989
Inter-company account 130,299 27,281
Accruals and deferred income 2,500 2,500
353,009 213,715
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 21,965 50,164
Bank loans 7,143 17,143
29,108 67,307
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,914 35,493
Later than one year and not later than five years 21,965 50,164
49,879 85,657
49,879 85,657
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Included in the Other Debtors is an amount owed from the company directors Mr S Padden & Mrs V Norman totalling £36,354 (2024 - £35,461), no interest is to be charged.
Included in the Other Debtors is an amount of £39,250 (2024 - £42,950) owed from Bellrocc Ltd, a company under the control of directors Mr S Padden & Mrs V Norman. No repayment terms have been set and no interest is to be charged.
Included in the Other Creditors is an amount of £130,299 (2024 - £27,281) owed to Scaffolding Equipment Supplies Ltd, a company under the control of directors Mr S Padden & Mrs V Norman. No repayment terms have been set and no interest is to be charged.
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