Acorah Software Products - Accounts Production 16.8.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 01453918 Mr C P Brown Mrs J A Brown Mr C Brown false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01453918 2024-10-31 01453918 2025-10-31 01453918 2024-11-01 2025-10-31 01453918 frs-core:CurrentFinancialInstruments 2025-10-31 01453918 frs-core:Non-currentFinancialInstruments 2025-10-31 01453918 frs-core:BetweenOneFiveYears 2025-10-31 01453918 frs-core:FurnitureFittings 2025-10-31 01453918 frs-core:FurnitureFittings 2024-11-01 2025-10-31 01453918 frs-core:FurnitureFittings 2024-10-31 01453918 frs-core:MotorVehicles 2025-10-31 01453918 frs-core:MotorVehicles 2024-11-01 2025-10-31 01453918 frs-core:MotorVehicles 2024-10-31 01453918 frs-core:PlantMachinery 2025-10-31 01453918 frs-core:PlantMachinery 2024-11-01 2025-10-31 01453918 frs-core:PlantMachinery 2024-10-31 01453918 frs-core:WithinOneYear 2025-10-31 01453918 frs-core:ShareCapital 2025-10-31 01453918 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 01453918 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01453918 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 01453918 frs-bus:SmallEntities 2024-11-01 2025-10-31 01453918 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 01453918 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01453918 1 2024-11-01 2025-10-31 01453918 frs-bus:Director1 2024-11-01 2025-10-31 01453918 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 01453918 frs-countries:EnglandWales 2024-11-01 2025-10-31 01453918 2023-10-31 01453918 2024-10-31 01453918 2023-11-01 2024-10-31 01453918 frs-core:CurrentFinancialInstruments 2024-10-31 01453918 frs-core:Non-currentFinancialInstruments 2024-10-31 01453918 frs-core:BetweenOneFiveYears 2024-10-31 01453918 frs-core:WithinOneYear 2024-10-31 01453918 frs-core:ShareCapital 2024-10-31 01453918 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 01453918
South Yorkshire Tarmacadam Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01453918
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 633,733 683,401
633,733 683,401
CURRENT ASSETS
Stocks 5 2,000 2,000
Debtors 6 1,382,597 986,005
Cash at bank and in hand 362,046 626,827
1,746,643 1,614,832
Creditors: Amounts Falling Due Within One Year 7 (1,036,497 ) (947,059 )
NET CURRENT ASSETS (LIABILITIES) 710,146 667,773
TOTAL ASSETS LESS CURRENT LIABILITIES 1,343,879 1,351,174
Creditors: Amounts Falling Due After More Than One Year 8 (71,354 ) (83,933 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (147,916 ) (153,412 )
NET ASSETS 1,124,609 1,113,829
CAPITAL AND RESERVES
Called up share capital 11 150,000 150,000
Profit and Loss Account 974,609 963,829
SHAREHOLDERS' FUNDS 1,124,609 1,113,829
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For the year ending 31 October 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 C P Brown
Director
22/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
South Yorkshire Tarmacadam Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01453918 . The registered office is Wentworth Industrial Estate Wentworth Way, Tankersley, Barnsley, South Yorkshire, S75 3DH.
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. 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 10% & 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 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.
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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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 28 (2024: 31)
28 31
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2024 854,027 412,976 19,920 1,286,923
Additions 181,744 54,509 8,623 244,876
Disposals (193,703 ) (110,062 ) - (303,765 )
As at 31 October 2025 842,068 357,423 28,543 1,228,034
Depreciation
As at 1 November 2024 352,612 241,411 9,499 603,522
Provided during the period 82,268 44,633 2,923 129,824
Disposals (77,805 ) (61,240 ) - (139,045 )
As at 31 October 2025 357,075 224,804 12,422 594,301
Net Book Value
As at 31 October 2025 484,993 132,619 16,121 633,733
As at 1 November 2024 501,415 171,565 10,421 683,401
5. Stocks
2025 2024
£ £
Materials 2,000 2,000
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 864,089 768,075
Prepayments and accrued income 81,479 81,131
Other debtors - 1,000
VAT 158,904 135,799
Amounts owed by group undertakings 278,125 -
1,382,597 986,005
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 50,024 136,497
Trade creditors 839,324 664,729
Corporation tax 59,967 63,354
Other taxes and social security 32,009 33,525
Other creditors 4,479 7,127
Accruals and deferred income 50,694 41,827
1,036,497 947,059
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 71,354 83,933
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 50,024 136,497
Later than one year and not later than five years 71,354 83,933
121,378 220,430
121,378 220,430
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 147,916 153,412
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 150,000 150,000
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12. Related Party Transactions
Newco Developments (South Yorkshire) LtdUnder common controlAs at the balance sheet date the amount owed by the related party was £278,125 (2024: £nil).

Newco Developments (South Yorkshire) Ltd

Under common control

As at the balance sheet date the amount owed by the related party was £278,125 (2024: £nil).

13. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Newco Developments (South Yorkshire) Ltd . Newco Developments (South Yorkshire) Ltd was incorporated in England. The controlling party is Mr C Brown who controls 88% of the shares of Newco Developments (South Yorkshire) Ltd .
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