Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06358934 Mrs Louisa Philips Duncan Philips iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06358934 2024-08-31 06358934 2025-08-31 06358934 2024-09-01 2025-08-31 06358934 frs-core:CurrentFinancialInstruments 2025-08-31 06358934 frs-core:Non-currentFinancialInstruments 2025-08-31 06358934 frs-core:ComputerEquipment 2025-08-31 06358934 frs-core:ComputerEquipment 2024-09-01 2025-08-31 06358934 frs-core:ComputerEquipment 2024-08-31 06358934 frs-core:MotorVehicles 2025-08-31 06358934 frs-core:MotorVehicles 2024-09-01 2025-08-31 06358934 frs-core:MotorVehicles 2024-08-31 06358934 frs-core:PlantMachinery 2025-08-31 06358934 frs-core:PlantMachinery 2024-09-01 2025-08-31 06358934 frs-core:PlantMachinery 2024-08-31 06358934 frs-core:ShareCapital 2025-08-31 06358934 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06358934 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06358934 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06358934 frs-bus:SmallEntities 2024-09-01 2025-08-31 06358934 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06358934 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06358934 frs-bus:Director1 2024-09-01 2025-08-31 06358934 frs-bus:Director2 2024-09-01 2025-08-31 06358934 frs-core:Non-currentFinancialInstruments 2 2025-08-31 06358934 frs-countries:EnglandWales 2024-09-01 2025-08-31 06358934 2023-08-31 06358934 2024-08-31 06358934 2023-09-01 2024-08-31 06358934 frs-core:CurrentFinancialInstruments 2024-08-31 06358934 frs-core:Non-currentFinancialInstruments 2024-08-31 06358934 frs-core:ShareCapital 2024-08-31 06358934 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 06358934 frs-core:Non-currentFinancialInstruments 2 2024-08-31
Registered number: 06358934
Listed Building Surveys Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
MPower Accounting Services
2 Oast View
Horsmonden
Tonbridge
TN12 8LE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06358934
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43,114 48,925
43,114 48,925
CURRENT ASSETS
Debtors 5 53,102 51,446
Cash at bank and in hand 18,298 24,122
71,400 75,568
Creditors: Amounts Falling Due Within One Year 6 (23,537 ) (24,560 )
NET CURRENT ASSETS (LIABILITIES) 47,863 51,008
TOTAL ASSETS LESS CURRENT LIABILITIES 90,977 99,933
Creditors: Amounts Falling Due After More Than One Year 7 (34,627 ) (46,897 )
NET ASSETS 56,350 53,036
CAPITAL AND RESERVES
Called up share capital 8 101 101
Profit and Loss Account 56,249 52,935
SHAREHOLDERS' FUNDS 56,350 53,036
Page 1
Page 2
For the year ending 31 August 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 Louisa Philips
Director
31/12/2025
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
Listed Building Surveys Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06358934 . The registered office is 2 Oast View, Horsmonden, Tonbridge, Kent, TN12 8LE.
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 12% straight line
Motor Vehicles 25 % reducing balance
Computer Equipment 33.33% straight line
The depreciation rate for Motor Vehicles has been changed to 12% reducing balance to accurately reflect the resale/trade in values for electric cars
2.4. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 1)
3 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 5,194 121,403 11,858 138,455
Disposals (1,172 ) - (4,431 ) (5,603 )
As at 31 August 2025 4,022 121,403 7,427 132,852
Depreciation
As at 1 September 2024 5,194 73,234 11,102 89,530
Provided during the period - 5,780 31 5,811
Disposals (1,172 ) - (4,431 ) (5,603 )
As at 31 August 2025 4,022 79,014 6,702 89,738
Net Book Value
As at 31 August 2025 - 42,389 725 43,114
As at 1 September 2024 - 48,169 756 48,925
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 102 (1,554 )
Due after more than one year
Other debtors 53,000 53,000
53,102 51,446
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 2,140 573
Other taxes and social security 57 -
VAT 2,490 2,402
Directors' loan accounts 18,850 21,585
23,537 24,560
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,892 12,897
Other creditors (2) 29,735 34,000
34,627 46,897
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 101
Page 5