Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07343303 J P Ross J D Ross J Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07343303 2024-08-31 07343303 2025-08-31 07343303 2024-09-01 2025-08-31 07343303 frs-core:CurrentFinancialInstruments 2025-08-31 07343303 frs-core:ComputerEquipment 2025-08-31 07343303 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07343303 frs-core:ComputerEquipment 2024-08-31 07343303 frs-core:FurnitureFittings 2025-08-31 07343303 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07343303 frs-core:FurnitureFittings 2024-08-31 07343303 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 07343303 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07343303 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 07343303 frs-core:PlantMachinery 2025-08-31 07343303 frs-core:PlantMachinery 2024-09-01 2025-08-31 07343303 frs-core:PlantMachinery 2024-08-31 07343303 frs-core:ShareCapital 2025-08-31 07343303 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07343303 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07343303 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07343303 frs-bus:SmallEntities 2024-09-01 2025-08-31 07343303 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07343303 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07343303 frs-bus:Director1 2024-09-01 2025-08-31 07343303 frs-bus:Director1 2024-08-31 07343303 frs-bus:Director1 2025-08-31 07343303 frs-bus:Director2 2024-09-01 2025-08-31 07343303 frs-bus:Director3 2024-09-01 2025-08-31 07343303 frs-countries:EnglandWales 2024-09-01 2025-08-31 07343303 2023-08-31 07343303 2024-08-31 07343303 2023-09-01 2024-08-31 07343303 frs-core:CurrentFinancialInstruments 2024-08-31 07343303 frs-core:ShareCapital 2024-08-31 07343303 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07343303
CD International Building Services Engineers Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
TLC Tax Ltd
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07343303
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 170,944 174,459
170,944 174,459
CURRENT ASSETS
Stocks 5 636,000 570,500
Debtors 6 1,400,999 1,375,859
Cash at bank and in hand 298,537 209,416
2,335,536 2,155,775
Creditors: Amounts Falling Due Within One Year 7 (128,492 ) (175,165 )
NET CURRENT ASSETS (LIABILITIES) 2,207,044 1,980,610
TOTAL ASSETS LESS CURRENT LIABILITIES 2,377,988 2,155,069
NET ASSETS 2,377,988 2,155,069
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 2,377,788 2,154,869
SHAREHOLDERS' FUNDS 2,377,988 2,155,069
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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
J P Ross
Director
J D Ross
Director
15/05/2026
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
CD International Building Services Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07343303 . The registered office is 159 St James's Road, London, SE1 5BP.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
Freehold Not provided
Plant & Machinery 10% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 17)
18 17
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 100,000 93,863 25,262 145,861 364,986
Additions - - 634 12,096 12,730
As at 31 August 2025 100,000 93,863 25,896 157,957 377,716
Depreciation
As at 1 September 2024 - 38,097 15,841 136,589 190,527
Provided during the period - 5,576 2,514 8,155 16,245
As at 31 August 2025 - 43,673 18,355 144,744 206,772
Net Book Value
As at 31 August 2025 100,000 50,190 7,541 13,213 170,944
As at 1 September 2024 100,000 55,766 9,421 9,272 174,459
5. Stocks
2025 2024
£ £
Work in progress 636,000 570,500
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 227,146 221,309
Other debtors 1,173,853 1,154,550
1,400,999 1,375,859
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 19,340 59,614
Other creditors 45,630 46,814
Taxation and social security 63,522 68,737
128,492 175,165
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr James Ross 816,608 33,601 - - 850,209
The above loan is unsecured and repayable on demand. Interest is charged on the average balance outstanding at the official rate.
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