Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 9905374 Mr Akiba Pines iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9905374 2024-08-31 9905374 2025-08-31 9905374 2024-09-01 2025-08-31 9905374 frs-core:CurrentFinancialInstruments 2025-08-31 9905374 frs-core:Non-currentFinancialInstruments 2025-08-31 9905374 frs-core:ComputerEquipment 2025-08-31 9905374 frs-core:ComputerEquipment 2024-09-01 2025-08-31 9905374 frs-core:ComputerEquipment 2024-08-31 9905374 frs-core:FurnitureFittings 2025-08-31 9905374 frs-core:FurnitureFittings 2024-09-01 2025-08-31 9905374 frs-core:FurnitureFittings 2024-08-31 9905374 frs-core:PlantMachinery 2025-08-31 9905374 frs-core:PlantMachinery 2024-09-01 2025-08-31 9905374 frs-core:PlantMachinery 2024-08-31 9905374 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 9905374 frs-bus:CompanyLimitedByGuarantee 2024-09-01 2025-08-31 9905374 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 9905374 frs-bus:SmallEntities 2024-09-01 2025-08-31 9905374 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 9905374 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 9905374 frs-bus:Director1 2024-09-01 2025-08-31 9905374 frs-countries:EnglandWales 2024-09-01 2025-08-31 9905374 2023-08-31 9905374 2024-08-31 9905374 2023-09-01 2024-08-31 9905374 frs-core:CurrentFinancialInstruments 2024-08-31 9905374 frs-core:Non-currentFinancialInstruments 2024-08-31 9905374 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 9905374
Building Generations Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Chartwell Accountants & Business Consultants LLP
Chartered Certified Accountants
47 Bury New Road
Prestwich
M25 9JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 9905374
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,503 1,767
1,503 1,767
CURRENT ASSETS
Debtors 5 28,196 26,355
28,196 26,355
Creditors: Amounts Falling Due Within One Year 6 (1,558 ) (1,258 )
NET CURRENT ASSETS (LIABILITIES) 26,638 25,097
TOTAL ASSETS LESS CURRENT LIABILITIES 28,141 26,864
Creditors: Amounts Falling Due After More Than One Year 7 (102,584 ) (102,584 )
NET LIABILITIES (74,443 ) (75,720 )
Income and Expenditure Account (74,443 ) (75,720 )
MEMBERS' FUNDS (74,443) (75,720)
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and Expenditure Account.
On behalf of the board
Mr Akiba Pines
Director
26/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Building Generations Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 9905374 . The registered office is 6 Cheltenham Crescent, Salford, M7 4FP.
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 FRS 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 15% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 441 2,746 500 3,687
As at 31 August 2025 441 2,746 500 3,687
Depreciation
As at 1 September 2024 233 1,456 231 1,920
Provided during the period 31 193 40 264
As at 31 August 2025 264 1,649 271 2,184
Net Book Value
As at 31 August 2025 177 1,097 229 1,503
As at 1 September 2024 208 1,290 269 1,767
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5. Debtors
2025 2024
£ £
Due within one year
Other debtors 22,678 22,678
Due after more than one year
Other debtors 5,518 3,677
28,196 26,355
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,160 1,160
Bank loans and overdrafts 98 98
Accruals and deferred income 300 -
1,558 1,258
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 102,584 102,584
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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