Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04905427 Mr Adam Atkins Ms Janice Bates Adam Atkins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04905427 2024-10-31 04905427 2025-10-31 04905427 2024-11-01 2025-10-31 04905427 frs-core:CurrentFinancialInstruments 2025-10-31 04905427 frs-core:Non-currentFinancialInstruments 2025-10-31 04905427 frs-core:ComputerEquipment 2025-10-31 04905427 frs-core:ComputerEquipment 2024-11-01 2025-10-31 04905427 frs-core:ComputerEquipment 2024-10-31 04905427 frs-core:FurnitureFittings 2025-10-31 04905427 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04905427 frs-core:FurnitureFittings 2024-10-31 04905427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 04905427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 04905427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 04905427 frs-core:MotorVehicles 2025-10-31 04905427 frs-core:MotorVehicles 2024-11-01 2025-10-31 04905427 frs-core:MotorVehicles 2024-10-31 04905427 frs-core:PlantMachinery 2025-10-31 04905427 frs-core:PlantMachinery 2024-11-01 2025-10-31 04905427 frs-core:PlantMachinery 2024-10-31 04905427 frs-core:ShareCapital 2025-10-31 04905427 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04905427 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04905427 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04905427 frs-bus:SmallEntities 2024-11-01 2025-10-31 04905427 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04905427 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04905427 1 2024-11-01 2025-10-31 04905427 frs-bus:Director1 2024-11-01 2025-10-31 04905427 frs-bus:Director2 2024-11-01 2025-10-31 04905427 frs-countries:EnglandWales 2024-11-01 2025-10-31 04905427 2023-10-31 04905427 2024-10-31 04905427 2023-11-01 2024-10-31 04905427 frs-core:CurrentFinancialInstruments 2024-10-31 04905427 frs-core:Non-currentFinancialInstruments 2024-10-31 04905427 frs-core:ShareCapital 2024-10-31 04905427 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04905427
A. J. Atkins Excavation Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Hardcastle & Co
Hollins
Oldham Road
Sowerby Bridge
HX6 4EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04905427
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,206,622 1,235,620
1,206,622 1,235,620
CURRENT ASSETS
Debtors 5 25,525 65,177
Cash at bank and in hand 218,512 679,402
244,037 744,579
Creditors: Amounts Falling Due Within One Year 6 (241,153 ) (726,745 )
NET CURRENT ASSETS (LIABILITIES) 2,884 17,834
TOTAL ASSETS LESS CURRENT LIABILITIES 1,209,506 1,253,454
Creditors: Amounts Falling Due After More Than One Year 7 (355,033 ) (390,464 )
NET ASSETS 854,473 862,990
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 854,472 862,989
SHAREHOLDERS' FUNDS 854,473 862,990
Page 1
Page 2
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 Adam Atkins
Director
Ms Janice Bates
Director
22nd May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A. J. Atkins Excavation Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04905427 . The registered office is Carter House Farm , Carter Lane , Queensbury , Bradford, BD13 1NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 0% on cost
Plant & Machinery 5% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on cost
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 year 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 asset reflects 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 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.
Page 3
Page 4
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
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2024 553,000 866,527 28,805 4,619
Additions - 19,162 - -
As at 31 October 2025 553,000 885,689 28,805 4,619
Depreciation
As at 1 November 2024 - 199,410 14,180 3,741
Provided during the period - 44,284 3,657 219
As at 31 October 2025 - 243,694 17,837 3,960
Net Book Value
As at 31 October 2025 553,000 641,995 10,968 659
As at 1 November 2024 553,000 667,117 14,625 878
Computer Equipment Total
£ £
Cost
As at 1 November 2024 3,410 1,456,361
Additions - 19,162
As at 31 October 2025 3,410 1,475,523
Depreciation
As at 1 November 2024 3,410 220,741
Provided during the period - 48,160
As at 31 October 2025 3,410 268,901
Net Book Value
As at 31 October 2025 - 1,206,622
As at 1 November 2024 - 1,235,620
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 25,525 33,991
Other taxes and social security - 31,186
25,525 65,177
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,816 402,872
Bank loans and overdrafts 70,000 70,000
Corporation tax 13,099 32,743
Other taxes and social security 3,173 -
Other creditors - 1,068
Directors' loan accounts 131,065 220,062
241,153 726,745
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 355,033 390,464
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 30,000 30,000
Page 5
Page 6
11. Ultimate Controlling Party
The company's ultimate controlling party is Adam Atkins by virtue of his ownership of 100% of the issued share capital in the company.
Page 6