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Registered number: 01607765
Clay and Concrete Sewers Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01607765
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 192,718 230,585
192,718 230,585
CURRENT ASSETS
Stocks 5 500 500
Debtors 6 54,236 76,318
Cash at bank and in hand 139,984 205,128
194,720 281,946
Creditors: Amounts Falling Due Within One Year 7 (96,196 ) (110,446 )
NET CURRENT ASSETS (LIABILITIES) 98,524 171,500
TOTAL ASSETS LESS CURRENT LIABILITIES 291,242 402,085
Creditors: Amounts Falling Due After More Than One Year 8 - (2,431 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,617 ) (43,811 )
NET ASSETS 254,625 355,843
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account 253,625 354,843
SHAREHOLDERS' FUNDS 254,625 355,843
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 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
Mrs D Goodwin
Director
30 October 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
Clay and Concrete Sewers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01607765 . The registered office is 28 Paradise Lane, Pelsall, Walsall, West Midlands, WS3 4NH.
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 consideration received or receivable net of VAT. The policyadopted for recognition of turnover is as follows:

Construction contracts

When the outcome of a construction contact can be estimated reliably, contact costs and turnover are recognised by reference to the stage of completion at the balance sheet date.

Where it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised in expenses immediately, whith a corresponding provision.
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% - reducing balance
Motor Vehicles 25% - reducing balance
Fixtures & Fittings 15% - reducing balance
Computer Equipment 33% - 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.
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.
...CONTINUED
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2.6. Taxation - continued
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. Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.8. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 620,266
Additions 800
Disposals (13,320 )
As at 31 March 2025 607,746
Depreciation
As at 1 April 2024 389,681
Provided during the period 38,238
Disposals (12,891 )
As at 31 March 2025 415,028
Net Book Value
As at 31 March 2025 192,718
As at 1 April 2024 230,585
5. Stocks
2025 2024
£ £
Materials 500 500
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 39,442 65,194
Other debtors 14,794 11,124
54,236 76,318
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,431 29,066
Trade creditors 6,184 12,569
Other creditors 80,039 62,275
Taxation and social security 7,542 6,536
96,196 110,446
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 2,431
- 2,431
Page 5