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 08729820 Mr Christopher Risby Mrs Lauren Risby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08729820 2024-10-31 08729820 2025-10-31 08729820 2024-11-01 2025-10-31 08729820 frs-core:CurrentFinancialInstruments 2025-10-31 08729820 frs-core:BetweenOneFiveYears 2025-10-31 08729820 frs-core:ComputerEquipment 2025-10-31 08729820 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08729820 frs-core:ComputerEquipment 2024-10-31 08729820 frs-core:FurnitureFittings 2025-10-31 08729820 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08729820 frs-core:FurnitureFittings 2024-10-31 08729820 frs-core:MotorVehicles 2025-10-31 08729820 frs-core:MotorVehicles 2024-11-01 2025-10-31 08729820 frs-core:MotorVehicles 2024-10-31 08729820 frs-core:PlantMachinery 2025-10-31 08729820 frs-core:PlantMachinery 2024-11-01 2025-10-31 08729820 frs-core:PlantMachinery 2024-10-31 08729820 frs-core:ShareCapital 2025-10-31 08729820 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08729820 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08729820 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08729820 frs-bus:SmallEntities 2024-11-01 2025-10-31 08729820 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08729820 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08729820 frs-bus:Director1 2024-11-01 2025-10-31 08729820 frs-bus:Director2 2024-11-01 2025-10-31 08729820 frs-countries:EnglandWales 2024-11-01 2025-10-31 08729820 2023-10-31 08729820 2024-10-31 08729820 2023-11-01 2024-10-31 08729820 frs-core:CurrentFinancialInstruments 2024-10-31 08729820 frs-core:BetweenOneFiveYears 2024-10-31 08729820 frs-core:WithinOneYear 2024-10-31 08729820 frs-core:ShareCapital 2024-10-31 08729820 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08729820
CSR Building Services (Kent) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08729820
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,456 7,273
29,456 7,273
CURRENT ASSETS
Cash at bank and in hand 5,354 1,867
5,354 1,867
Creditors: Amounts Falling Due Within One Year 6 (20,998 ) (16,519 )
NET CURRENT ASSETS (LIABILITIES) (15,644 ) (14,652 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,812 (7,379 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,751 ) (1,452 )
NET ASSETS/(LIABILITIES) 12,061 (8,831 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 12,060 (8,832 )
SHAREHOLDERS' FUNDS 12,061 (8,831)
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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 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 Christopher Risby
Director
08/01/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
CSR Building Services (Kent) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08729820 . The registered office is The Old Barn, Off Wood Street, Swanley Village, 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. 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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 24,746 - 179 3,880 28,805
Additions - 27,379 - - 27,379
As at 31 October 2025 24,746 27,379 179 3,880 56,184
Depreciation
As at 1 November 2024 19,121 - 149 2,262 21,532
Provided during the period 842 4,107 5 242 5,196
As at 31 October 2025 19,963 4,107 154 2,504 26,728
Net Book Value
As at 31 October 2025 4,783 23,272 25 1,376 29,456
As at 1 November 2024 5,625 - 30 1,618 7,273
5. Debtors
2025 2024
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 583
Trade creditors 1,380 1,319
Other taxes and social security 1,041 -
Directors' loan accounts 18,577 14,617
20,998 16,519
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7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 583
Later than one year and not later than five years - -
- 583
- 583
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Included in Other Creditors is an amount of £18,577 (2024 - £14,617) owed to the director; Mr C Risby. This loan is interest free and no repayment terms have been agreed.
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