Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09818829 ANDREI SERGIU MUNTEAN George Alexandru MITITELU iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09818829 2024-12-31 09818829 2025-12-31 09818829 2025-01-01 2025-12-31 09818829 frs-core:CurrentFinancialInstruments 2025-12-31 09818829 frs-core:Non-currentFinancialInstruments 2025-12-31 09818829 frs-core:FurnitureFittings 2025-12-31 09818829 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09818829 frs-core:FurnitureFittings 2024-12-31 09818829 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 09818829 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 09818829 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 09818829 frs-core:MotorVehicles 2025-12-31 09818829 frs-core:MotorVehicles 2025-01-01 2025-12-31 09818829 frs-core:MotorVehicles 2024-12-31 09818829 frs-core:PlantMachinery 2025-12-31 09818829 frs-core:PlantMachinery 2025-01-01 2025-12-31 09818829 frs-core:PlantMachinery 2024-12-31 09818829 frs-core:ShareCapital 2025-12-31 09818829 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09818829 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09818829 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09818829 frs-bus:SmallEntities 2025-01-01 2025-12-31 09818829 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09818829 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09818829 frs-bus:Director1 2025-01-01 2025-12-31 09818829 frs-bus:Director2 2025-01-01 2025-12-31 09818829 frs-countries:EnglandWales 2025-01-01 2025-12-31 09818829 2023-12-31 09818829 2024-12-31 09818829 2024-01-01 2024-12-31 09818829 frs-core:CurrentFinancialInstruments 2024-12-31 09818829 frs-core:Non-currentFinancialInstruments 2024-12-31 09818829 frs-core:ShareCapital 2024-12-31 09818829 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09818829
CONSTRUCTION DEVELOPMENT CENTRE LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09818829
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,435 54,879
100,435 54,879
CURRENT ASSETS
Debtors 5 144,080 98,074
Investments 6 22,588 22,588
Cash at bank and in hand 8,556 22,855
175,224 143,517
Creditors: Amounts Falling Due Within One Year 7 (144,106 ) (93,529 )
NET CURRENT ASSETS (LIABILITIES) 31,118 49,988
TOTAL ASSETS LESS CURRENT LIABILITIES 131,553 104,867
Creditors: Amounts Falling Due After More Than One Year 8 (91,643 ) (66,075 )
NET ASSETS 39,910 38,792
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 39,810 38,692
SHAREHOLDERS' FUNDS 39,910 38,792
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For the year ending 31 December 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 Income Statement.
On behalf of the board
ANDREI SERGIU MUNTEAN
Director
15 May 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CONSTRUCTION DEVELOPMENT CENTRE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09818829 . The registered office is 6 Chancerygate Business Centre, Whiteleaf Road, Hemel Hempstead, HP3 9HD.
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:
Leasehold Over the useful life of the asset
Plant & Machinery 20% reducing balance method
Motor Vehicles 20% reducing balance method
Fixtures & Fittings 20% reducing balance method
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 19,199 18,350 - 92,111 129,660
Additions - - 65,865 - 65,865
As at 31 December 2025 19,199 18,350 65,865 92,111 195,525
Depreciation
As at 1 January 2025 - 3,670 - 71,111 74,781
Provided during the period - 2,936 13,173 4,200 20,309
As at 31 December 2025 - 6,606 13,173 75,311 95,090
Net Book Value
As at 31 December 2025 19,199 11,744 52,692 16,800 100,435
As at 1 January 2025 19,199 14,680 - 21,000 54,879
5. Debtors
2025 2024
£ £
Due within one year
Sales ledger control 73,872 73,872
Other debtors 70,208 24,202
144,080 98,074
6. Current Asset Investments
2025 2024
£ £
Short term deposits 22,588 22,588
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 70,598 19,703
Taxation and social security 73,508 73,826
144,106 93,529
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bounce Back loan 26,273 33,013
IWOCA Ltd - Loan - 14,412
Barclays bank loan - 958
Other creditors 65,370 17,692
91,643 66,075
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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