Acorah Software Products - Accounts Production 19.2.450 false true true false 1 May 2025 30 April 2026 30 April 2026 15632358 Mr Luke ADAMS Mr Daniel Michael Steven FREEMAN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15632358 2025-04-30 15632358 2026-04-30 15632358 2025-05-01 2026-04-30 15632358 frs-core:CurrentFinancialInstruments 2026-04-30 15632358 frs-core:Non-currentFinancialInstruments 2026-04-30 15632358 frs-core:BetweenOneFiveYears 2026-04-30 15632358 frs-core:ComputerEquipment 2025-05-01 2026-04-30 15632358 frs-core:FurnitureFittings 2025-05-01 2026-04-30 15632358 frs-core:MotorVehicles 2025-05-01 2026-04-30 15632358 frs-core:PlantMachinery 2026-04-30 15632358 frs-core:PlantMachinery 2025-05-01 2026-04-30 15632358 frs-core:PlantMachinery 2025-04-30 15632358 frs-core:ShareCapital 2025-04-30 15632358 frs-core:ShareCapital 2026-04-30 15632358 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 15632358 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 15632358 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 15632358 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 15632358 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 15632358 frs-bus:SmallEntities 2025-05-01 2026-04-30 15632358 frs-bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 15632358 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 15632358 frs-bus:Director1 2025-05-01 2026-04-30 15632358 frs-bus:Director2 2025-05-01 2026-04-30 15632358 frs-countries:EnglandWales 2025-05-01 2026-04-30
Registered number: 15632358
Blueprint Construction Building & Electrical Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Statement of Changes in Equity 5
Notes to the Financial Statements 6—9
Page 1
Company Information
Directors Mr Luke ADAMS
Mr Daniel Michael Steven FREEMAN
Company Number 15632358
Registered Office 27 Woodspring Close
St. Leonards-On-Sea
TN37 7LT
Accountants Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Page 1
Page 2
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 April 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Ola Soyombo
15/05/2026
Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Page 2
Page 3
Balance Sheet
Registered number: 15632358
2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 26,814
26,814
CURRENT ASSETS
Debtors 5 43,972
Cash at bank and in hand 2,150
46,122
Creditors: Amounts Falling Due Within One Year 6 (20,561 )
NET CURRENT ASSETS (LIABILITIES) 25,561
TOTAL ASSETS LESS CURRENT LIABILITIES 52,375
Creditors: Amounts Falling Due After More Than One Year 7 (26,717 )
NET ASSETS 25,658
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 25,558
SHAREHOLDERS' FUNDS 25,658
Page 3
Page 4
For the year ending 30 April 2026 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 Luke ADAMS
Director
15/05/2026
The notes on pages 6 to 9 form part of these financial statements.
Page 4
Page 5
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 May 2025 100 (1 ) 99
Profit for the year and total comprehensive income - 76,559 76,559
Dividends paid - (51,000) (51,000)
As at 30 April 2026 100 25,558 25,658
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Blueprint Construction Building & Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15632358 . The registered office is 27 Woodspring Close, St. Leonards-On-Sea, TN37 7LT.
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 believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading (or go into liquidation, or the directors intend to cease trading or place the company into liquidation) (Explain the basis of the conclusion and accounting policies applied in preparing the financial statements etc.)
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 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.
2.4. 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:
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 6
Page 7
2.6. 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: 2
2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2025 33,000
As at 30 April 2026 33,000
Depreciation
As at 1 May 2025 6,186
As at 30 April 2026 6,186
Net Book Value
As at 30 April 2026 26,814
As at 1 May 2025 26,814
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026
£
Plant & Machinery 33,000
Page 7
Page 8
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Plant & Machinery
£
Cost 33,000
5. Debtors
2026
£
Due within one year
Trade debtors 9,416
Amounts recoverable on contracts 34,556
43,972
6. Creditors: Amounts Falling Due Within One Year
2026
£
Trade creditors 4,849
Bank loans and overdrafts 1,097
Other creditors 1,782
Taxation and social security 12,833
20,561
7. Creditors: Amounts Falling Due After More Than One Year
2026
£
Net obligations under finance lease and hire purchase contracts 26,717
8. Obligations Under Finance Leases and Hire Purchase
2026
£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 26,717
9. Share Capital
2026
£
Allotted, Called up and fully paid 100
Page 8
Page 9
10. Dividends
2026
£
On equity shares:
Interim dividend paid 31,000
Final dividend paid 20,000
51,000
Page 9