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 06693655 Mr John Randerson Mrs Esther Randerson Mr John Randerson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06693655 2024-10-31 06693655 2025-10-31 06693655 2024-11-01 2025-10-31 06693655 frs-core:CurrentFinancialInstruments 2025-10-31 06693655 frs-core:Non-currentFinancialInstruments 2025-10-31 06693655 frs-core:ComputerEquipment 2024-11-01 2025-10-31 06693655 frs-core:FurnitureFittings 2025-10-31 06693655 frs-core:FurnitureFittings 2024-11-01 2025-10-31 06693655 frs-core:FurnitureFittings 2024-10-31 06693655 frs-core:NetGoodwill 2025-10-31 06693655 frs-core:NetGoodwill 2024-11-01 2025-10-31 06693655 frs-core:NetGoodwill 2024-10-31 06693655 frs-core:MotorVehicles 2025-10-31 06693655 frs-core:MotorVehicles 2024-11-01 2025-10-31 06693655 frs-core:MotorVehicles 2024-10-31 06693655 frs-core:PlantMachinery 2025-10-31 06693655 frs-core:PlantMachinery 2024-11-01 2025-10-31 06693655 frs-core:PlantMachinery 2024-10-31 06693655 frs-core:ShareCapital 2025-10-31 06693655 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 06693655 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06693655 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 06693655 frs-bus:SmallEntities 2024-11-01 2025-10-31 06693655 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 06693655 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06693655 1 2024-11-01 2025-10-31 06693655 frs-bus:Director1 2024-11-01 2025-10-31 06693655 frs-bus:Director2 2024-11-01 2025-10-31 06693655 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 06693655 frs-countries:EnglandWales 2024-11-01 2025-10-31 06693655 2023-10-31 06693655 2024-10-31 06693655 2023-11-01 2024-10-31 06693655 frs-core:CurrentFinancialInstruments 2024-10-31 06693655 frs-core:Non-currentFinancialInstruments 2024-10-31 06693655 frs-core:ShareCapital 2024-10-31 06693655 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 06693655
Randerson Construction Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
The Accountancy People Manchester Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06693655
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 31,283 35,375
31,283 35,375
CURRENT ASSETS
Stocks 6 9,500 34,384
Debtors 7 18,656 4,495
Cash at bank and in hand 946 17,684
29,102 56,563
Creditors: Amounts Falling Due Within One Year 8 (43,692 ) (77,487 )
NET CURRENT ASSETS (LIABILITIES) (14,590 ) (20,924 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,693 14,451
Creditors: Amounts Falling Due After More Than One Year 9 - (9,002 )
NET ASSETS 16,693 5,449
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 16,691 5,447
SHAREHOLDERS' FUNDS 16,693 5,449
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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 John Randerson
Director
18 June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Randerson Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06693655 . The registered office is Phoexix House 2, Huddersfield Road, Stalybridge, Cheshire, SK15 2QA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
Goodwill 20% straight line
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 20
Motor Vehicles 20
Fixtures & Fittings 33
Computer Equipment 33
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: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 31,418
As at 31 October 2025 31,418
Amortisation
As at 1 November 2024 31,418
As at 31 October 2025 31,418
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2024 58,363 28,791 1,165 88,319
Additions - - 794 794
As at 31 October 2025 58,363 28,791 1,959 89,113
...CONTINUED
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Depreciation
As at 1 November 2024 44,629 7,150 1,165 52,944
Provided during the period 2,748 2,095 43 4,886
As at 31 October 2025 47,377 9,245 1,208 57,830
Net Book Value
As at 31 October 2025 10,986 19,546 751 31,283
As at 1 November 2024 13,734 21,641 - 35,375
6. Stocks
2025 2024
£ £
Materials 9,500 10,500
Work in progress - 23,884
9,500 34,384
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,656 3,650
Other taxes and social security - 845
18,656 4,495
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 976 19,598
Bank loans and overdrafts 23,073 10,000
Corporation tax 6,178 1,282
Other taxes and social security 986 -
VAT 1,782 12,115
Net wages 758 758
Accruals and deferred income 1,298 1,298
Directors' loan accounts 8,641 32,436
43,692 77,487
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 9,002
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Ultimate Controlling Party
The company is controlled by it's Directors, by virtue of their interests in the entire issued share capital.
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