Acorah Software Products - Accounts Production 16.8.200 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 4106939 Mr Paul Frid iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4106939 2024-03-31 4106939 2025-03-31 4106939 2024-04-01 2025-03-31 4106939 frs-core:CurrentFinancialInstruments 2025-03-31 4106939 frs-core:FurnitureFittings 2025-03-31 4106939 frs-core:FurnitureFittings 2024-04-01 2025-03-31 4106939 frs-core:FurnitureFittings 2024-03-31 4106939 frs-core:MotorVehicles 2025-03-31 4106939 frs-core:MotorVehicles 2024-04-01 2025-03-31 4106939 frs-core:MotorVehicles 2024-03-31 4106939 frs-core:PlantMachinery 2025-03-31 4106939 frs-core:PlantMachinery 2024-04-01 2025-03-31 4106939 frs-core:PlantMachinery 2024-03-31 4106939 frs-core:ShareCapital 2025-03-31 4106939 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 4106939 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 4106939 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 4106939 frs-bus:SmallEntities 2024-04-01 2025-03-31 4106939 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 4106939 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 4106939 frs-bus:Director1 2024-04-01 2025-03-31 4106939 frs-countries:EnglandWales 2024-04-01 2025-03-31 4106939 2023-03-31 4106939 2024-03-31 4106939 2023-04-01 2024-03-31 4106939 frs-core:CurrentFinancialInstruments 2024-03-31 4106939 frs-core:ShareCapital 2024-03-31 4106939 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 4106939
A. & P. Builders Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 4106939
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,417 35,926
24,417 35,926
CURRENT ASSETS
Stocks 109,514 46,240
Debtors 5 552 552
Cash at bank and in hand 45,473 92,841
155,539 139,633
Creditors: Amounts Falling Due Within One Year 6 (181,700 ) (167,129 )
NET CURRENT ASSETS (LIABILITIES) (26,161 ) (27,496 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,744 ) 8,430
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (4,639 ) (6,826 )
NET (LIABILITIES)/ASSETS (6,383 ) 1,604
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (6,385 ) 1,602
SHAREHOLDERS' FUNDS (6,383) 1,604
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 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 Paul Frid
Director
30 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A. & P. Builders Limited Registered number 4106939 is a limited by shares company incorporated in England & Wales. The Registered Office is 9 Chamberlain Way, Raunds, Northamptonshire, NN9 6UE.
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 accounts have been prepared on a going concerm basis as the director has undertaken to provide support to the company for the forseeable future.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. 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 25% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33.3% straight line
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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 39,400 65,447 473 105,320
As at 31 March 2025 39,400 65,447 473 105,320
Depreciation
As at 1 April 2024 34,874 34,076 444 69,394
Provided during the period 1,131 10,364 14 11,509
As at 31 March 2025 36,005 44,440 458 80,903
Net Book Value
As at 31 March 2025 3,395 21,007 15 24,417
As at 1 April 2024 4,526 31,371 29 35,926
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 552 552
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,467 13,855
Other taxes and social security 119,540 106,831
Accruals and deferred income 2,000 4,384
Director's loan account 58,693 42,059
181,700 167,129
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 4,639 6,826
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Paul Frid - 1,000
Page 5