Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 01072962 Mr N D Marques Mr P D Marques Mr N D Marques iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01072962 2024-08-31 01072962 2025-08-31 01072962 2024-09-01 2025-08-31 01072962 frs-core:CurrentFinancialInstruments 2025-08-31 01072962 frs-core:ComputerEquipment 2025-08-31 01072962 frs-core:ComputerEquipment 2024-09-01 2025-08-31 01072962 frs-core:ComputerEquipment 2024-08-31 01072962 frs-core:FurnitureFittings 2025-08-31 01072962 frs-core:FurnitureFittings 2024-09-01 2025-08-31 01072962 frs-core:FurnitureFittings 2024-08-31 01072962 frs-core:MotorVehicles 2025-08-31 01072962 frs-core:MotorVehicles 2024-09-01 2025-08-31 01072962 frs-core:MotorVehicles 2024-08-31 01072962 frs-core:PlantMachinery 2025-08-31 01072962 frs-core:PlantMachinery 2024-09-01 2025-08-31 01072962 frs-core:PlantMachinery 2024-08-31 01072962 frs-core:ShareCapital 2025-08-31 01072962 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 01072962 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01072962 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 01072962 frs-bus:SmallEntities 2024-09-01 2025-08-31 01072962 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 01072962 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 01072962 frs-bus:Director1 2024-09-01 2025-08-31 01072962 frs-bus:Director2 2024-09-01 2025-08-31 01072962 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 01072962 frs-countries:EnglandWales 2024-09-01 2025-08-31 01072962 2023-08-31 01072962 2024-08-31 01072962 2023-09-01 2024-08-31 01072962 frs-core:CurrentFinancialInstruments 2024-08-31 01072962 frs-core:ShareCapital 2024-08-31 01072962 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 01072962
Birch Engineering (Cuffley) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01072962
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 169,031 170,198
169,031 170,198
CURRENT ASSETS
Stocks 5 131,439 131,941
Debtors 6 205,253 286,003
Cash at bank and in hand 145,163 139,886
481,855 557,830
Creditors: Amounts Falling Due Within One Year 7 (222,432 ) (272,622 )
NET CURRENT ASSETS (LIABILITIES) 259,423 285,208
TOTAL ASSETS LESS CURRENT LIABILITIES 428,454 455,406
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,290 ) (40,851 )
NET ASSETS 402,164 414,555
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 402,064 414,455
SHAREHOLDERS' FUNDS 402,164 414,555
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
Mr N D Marques
Director
11th May 2026
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
Birch Engineering (Cuffley) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01072962 . The registered office is Unit 2 Furlong Way, Great Amwell, Hertfordshire, SG12 9BE.
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 20% Red Bal
Motor Vehicles 20% Red Bal
Fixtures & Fittings 20% Red Bal
Computer Equipment 20% Red Bal
2.4. 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.
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2.5. 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: 11 (2024: 11)
11 11
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 835,244 30,566 7,220 12,951 885,981
Additions 8,058 44,501 - - 52,559
Disposals (204,136 ) (30,566 ) - - (234,702 )
As at 31 August 2025 639,166 44,501 7,220 12,951 703,838
Depreciation
As at 1 September 2024 674,828 20,784 7,220 12,951 715,783
Provided during the period 33,694 8,900 - 1,350 43,944
Disposals (204,136 ) (20,784 ) - - (224,920 )
As at 31 August 2025 504,386 8,900 7,220 14,301 534,807
...CONTINUED
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Net Book Value
As at 31 August 2025 134,780 35,601 - (1,350 ) 169,031
As at 1 September 2024 160,416 9,782 - - 170,198
5. Stocks
2025 2024
£ £
Stock 131,439 131,941
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 192,920 208,876
Other debtors 12,333 77,127
205,253 286,003
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 85,691 96,445
Other loans 78,333 100,000
Other creditors 15,191 67,629
Taxation and social security 43,217 8,548
222,432 272,622
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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