Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06939672 Mr Christopher Seymour Mr Thomas Shaw Mr Jonathan Carter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06939672 2024-08-31 06939672 2025-08-31 06939672 2024-09-01 2025-08-31 06939672 frs-core:Non-currentFinancialInstruments 2025-08-31 06939672 frs-core:ComputerEquipment 2024-09-01 2025-08-31 06939672 frs-core:FurnitureFittings 2024-09-01 2025-08-31 06939672 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 06939672 frs-core:MotorVehicles 2024-09-01 2025-08-31 06939672 frs-core:PlantMachinery 2024-09-01 2025-08-31 06939672 frs-core:ShareCapital 2025-08-31 06939672 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06939672 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06939672 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 06939672 frs-bus:SmallEntities 2024-09-01 2025-08-31 06939672 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06939672 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06939672 frs-bus:Director1 2024-09-01 2025-08-31 06939672 frs-bus:Director2 2024-09-01 2025-08-31 06939672 frs-bus:Director3 2024-09-01 2025-08-31 06939672 frs-countries:EnglandWales 2024-09-01 2025-08-31 06939672 2023-08-31 06939672 2024-08-31 06939672 2023-09-01 2024-08-31 06939672 frs-core:Non-currentFinancialInstruments 2024-08-31 06939672 frs-core:ShareCapital 2024-08-31 06939672 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06939672
SEYMOUR (CONSTRUCTION & PROPERTY MAINTENANCE) LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
A E SCOTT & CO
Varsity House
2 Falcon Court
Stockton on Tees
TS18 3TS
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06939672
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 94,568 341,701
94,568 341,701
CURRENT ASSETS
Stocks 12,500 12,500
Debtors 436,205 319,503
Cash at bank and in hand 174,961 276,535
623,666 608,538
Creditors: Amounts Falling Due Within One Year (743,797 ) (993,528 )
NET CURRENT ASSETS (LIABILITIES) (120,131 ) (384,990 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,563 ) (43,289 )
Creditors: Amounts Falling Due After More Than One Year (85,650 ) (64,752 )
NET LIABILITIES (111,213 ) (108,041 )
CAPITAL AND RESERVES
Called up share capital 5 2,000 2,400
Profit and Loss Account (113,213 ) (110,441 )
SHAREHOLDERS' FUNDS (111,213) (108,041)
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Christopher Seymour
Director
27/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
SEYMOUR (CONSTRUCTION & PROPERTY MAINTENANCE) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06939672 . The registered office is Unit 4, Tofts Road West, Hartlepool, TS25 2BQ.
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:
Freehold
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
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.
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.
...CONTINUED
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2.5. Taxation - continued
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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 25)
16 25
4. Tangible Assets
Total
£
Cost
As at 1 September 2024 459,240
Disposals (242,731 )
As at 31 August 2025 216,509
Depreciation
As at 1 September 2024 117,539
Provided during the period 23,642
Disposals (19,240 )
As at 31 August 2025 121,941
Net Book Value
As at 31 August 2025 94,568
As at 1 September 2024 341,701
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,000 2,400
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