Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08239966 Mr Andrew Richardson Mrs Debrorah Jane Richardson Mr A Richardson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08239966 2024-10-31 08239966 2025-10-31 08239966 2024-11-01 2025-10-31 08239966 frs-core:CurrentFinancialInstruments 2025-10-31 08239966 frs-core:ComputerEquipment 2025-10-31 08239966 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08239966 frs-core:ComputerEquipment 2024-10-31 08239966 frs-core:MotorVehicles 2025-10-31 08239966 frs-core:MotorVehicles 2024-11-01 2025-10-31 08239966 frs-core:MotorVehicles 2024-10-31 08239966 frs-core:PlantMachinery 2025-10-31 08239966 frs-core:PlantMachinery 2024-11-01 2025-10-31 08239966 frs-core:PlantMachinery 2024-10-31 08239966 frs-core:ShareCapital 2025-10-31 08239966 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08239966 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08239966 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08239966 frs-bus:SmallEntities 2024-11-01 2025-10-31 08239966 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08239966 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08239966 1 2024-11-01 2025-10-31 08239966 frs-bus:Director1 2024-11-01 2025-10-31 08239966 frs-bus:Director2 2024-11-01 2025-10-31 08239966 frs-countries:EnglandWales 2024-11-01 2025-10-31 08239966 2023-10-31 08239966 2024-10-31 08239966 2023-11-01 2024-10-31 08239966 frs-core:CurrentFinancialInstruments 2024-10-31 08239966 frs-core:ShareCapital 2024-10-31 08239966 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08239966 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 08239966
Richardson Design & Build Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08239966
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,620 39,307
31,620 39,307
CURRENT ASSETS
Stocks 5 300 250
Debtors 6 20,385 133,700
Cash at bank and in hand 239,959 82,126
260,644 216,076
Creditors: Amounts Falling Due Within One Year 7 (70,900 ) (49,708 )
NET CURRENT ASSETS (LIABILITIES) 189,744 166,368
TOTAL ASSETS LESS CURRENT LIABILITIES 221,364 205,675
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (6,008 ) (10,416 )
NET ASSETS 215,356 195,259
CAPITAL AND RESERVES
Called up share capital 9 2 1
Profit and Loss Account 215,354 195,258
SHAREHOLDERS' FUNDS 215,356 195,259
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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 Profit and Loss Account.
On behalf of the board
Mr Andrew Richardson
Director
17/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Richardson Design & Build Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08239966 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Tools and equipment 25% reducing balance
Motor Vehicles 25% reducing balance
Office Equipment 25% 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 2 2
3 3
4. Tangible Assets
Tools and equipment Motor Vehicles Office Equipment Total
£ £ £ £
Cost
As at 1 November 2024 16,325 71,850 5,460 93,635
Additions 1,926 - 926 2,852
As at 31 October 2025 18,251 71,850 6,386 96,487
Depreciation
As at 1 November 2024 12,557 38,029 3,742 54,328
Provided during the period 1,423 8,455 661 10,539
As at 31 October 2025 13,980 46,484 4,403 64,867
Net Book Value
As at 31 October 2025 4,271 25,366 1,983 31,620
As at 1 November 2024 3,768 33,821 1,718 39,307
5. Stocks
2025 2024
£ £
Stock 300 250
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,495 129,033
Prepayments and accrued income 6,890 1,675
VAT Control - 2,992
20,385 133,700
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,528 7,077
Corporation tax 42,986 29,502
PAYE control 2,969 1,407
VAT Control 10,528 -
Wages control 236 221
CIS control - (175 )
Accruals and deferred income 117 3,453
Directors' loan accounts 10,536 8,223
70,900 49,708
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 6,008 10,416
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 1
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Andrew Richardson 55,000 30,000
Mrs Debrorah Jane Richardson 55,000 -
11. Related Party Transactions
The company is controlled by Mr. A. Richardson, director and shareholder of the company.
The balance on the directors' loan account at 31st October 2025 was £10,536 (2024 - 8,223) due from the company.
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr A Richardson by virtue of his ownership of 100% of the issued share capital in the company.
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