Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 14402005 Mr Malcolm Green Mr William Green Mr Dale Brinkley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14402005 2024-10-31 14402005 2025-10-31 14402005 2024-11-01 2025-10-31 14402005 frs-core:CurrentFinancialInstruments 2025-10-31 14402005 frs-core:Non-currentFinancialInstruments 2025-10-31 14402005 frs-core:BetweenOneFiveYears 2025-10-31 14402005 frs-core:ComputerEquipment 2025-10-31 14402005 frs-core:ComputerEquipment 2024-11-01 2025-10-31 14402005 frs-core:ComputerEquipment 2024-10-31 14402005 frs-core:MotorVehicles 2025-10-31 14402005 frs-core:MotorVehicles 2024-11-01 2025-10-31 14402005 frs-core:MotorVehicles 2024-10-31 14402005 frs-core:PlantMachinery 2025-10-31 14402005 frs-core:PlantMachinery 2024-11-01 2025-10-31 14402005 frs-core:PlantMachinery 2024-10-31 14402005 frs-core:WithinOneYear 2025-10-31 14402005 frs-core:ShareCapital 2025-10-31 14402005 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 14402005 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14402005 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 14402005 frs-bus:SmallEntities 2024-11-01 2025-10-31 14402005 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14402005 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14402005 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-10-31 14402005 frs-bus:Director1 2024-11-01 2025-10-31 14402005 frs-bus:Director1 2024-10-31 14402005 frs-bus:Director1 2025-10-31 14402005 frs-bus:Director2 2024-11-01 2025-10-31 14402005 frs-bus:Director2 2024-10-31 14402005 frs-bus:Director2 2025-10-31 14402005 frs-bus:Director3 2024-11-01 2025-10-31 14402005 frs-bus:Director3 2024-10-31 14402005 frs-bus:Director3 2025-10-31 14402005 frs-countries:EnglandWales 2024-11-01 2025-10-31 14402005 2023-10-31 14402005 2024-10-31 14402005 2023-11-01 2024-10-31 14402005 frs-core:CurrentFinancialInstruments 2024-10-31 14402005 frs-core:Non-currentFinancialInstruments 2024-10-31 14402005 frs-core:BetweenOneFiveYears 2024-10-31 14402005 frs-core:WithinOneYear 2024-10-31 14402005 frs-core:ShareCapital 2024-10-31 14402005 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 14402005 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-10-31
Registered number: 14402005
Chelmer Builders Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
VB Accountancy
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 14402005
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,494 26,263
42,494 26,263
CURRENT ASSETS
Stocks 5 133,140 230,984
Debtors 6 173,680 56,579
Cash at bank and in hand 10,074 20,215
316,894 307,778
Creditors: Amounts Falling Due Within One Year 7 (129,948 ) (177,864 )
NET CURRENT ASSETS (LIABILITIES) 186,946 129,914
TOTAL ASSETS LESS CURRENT LIABILITIES 229,440 156,177
Creditors: Amounts Falling Due After More Than One Year 8 (13,311 ) (3,172 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (10,623 ) (6,566 )
NET ASSETS 205,506 146,439
CAPITAL AND RESERVES
Called up share capital 12 100 100
Income Statement 205,406 146,339
SHAREHOLDERS' FUNDS 205,506 146,439
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 Income Statement.
On behalf of the board
Mr Malcolm Green
Director
27 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
Chelmer Builders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14402005 . The registered office is Office 23, Bigods Hall, Bigods Lane, Great Dunmow, Essex, CM6 3BE.
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% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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 income statement 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 income statement as incurred.
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.
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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: 8 (2024: 9)
8 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 2,574 41,906 1,606 46,086
Additions - 31,165 - 31,165
Disposals - (1,565 ) - (1,565 )
As at 31 October 2025 2,574 71,506 1,606 75,686
Depreciation
As at 1 November 2024 927 18,334 562 19,823
Provided during the period 329 13,464 261 14,054
Disposals - (685 ) - (685 )
As at 31 October 2025 1,256 31,113 823 33,192
Net Book Value
As at 31 October 2025 1,318 40,393 783 42,494
As at 1 November 2024 1,647 23,572 1,044 26,263
5. Stocks
2025 2024
£ £
Work in progress 133,140 230,984
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 154,280 38,530
Prepayments and accrued income 18,835 17,141
Directors' loan accounts 565 908
173,680 56,579
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,760 3,203
Trade creditors 75,160 100,283
Corporation tax 22,322 27,601
Other taxes and social security 11,130 13,461
VAT 6,751 577
Accruals and deferred income 6,680 32,739
Directors' loan accounts 1,145 -
129,948 177,864
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,311 3,172
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 20,071 6,374
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,760 3,203
Later than one year and not later than five years 13,311 3,172
20,071 6,375
20,071 6,375
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11. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 10,623 6,566
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Malcolm Green 260 565 260 - 565
Mr William Green 528 - 528 - -
Mr Dale Brinkley 121 - 121 - -
The above loans are unsecured, interest free and repayable on demand.
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