Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07019907 I Bates S A Finn V Longhurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07019907 2024-09-30 07019907 2025-09-30 07019907 2024-10-01 2025-09-30 07019907 frs-core:CurrentFinancialInstruments 2025-09-30 07019907 frs-core:Non-currentFinancialInstruments 2025-09-30 07019907 frs-core:BetweenOneFiveYears 2025-09-30 07019907 frs-core:ComputerEquipment 2025-09-30 07019907 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07019907 frs-core:ComputerEquipment 2024-09-30 07019907 frs-core:FurnitureFittings 2025-09-30 07019907 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07019907 frs-core:FurnitureFittings 2024-09-30 07019907 frs-core:MotorVehicles 2025-09-30 07019907 frs-core:MotorVehicles 2024-10-01 2025-09-30 07019907 frs-core:MotorVehicles 2024-09-30 07019907 frs-core:PlantMachinery 2025-09-30 07019907 frs-core:PlantMachinery 2024-10-01 2025-09-30 07019907 frs-core:PlantMachinery 2024-09-30 07019907 frs-core:WithinOneYear 2025-09-30 07019907 frs-core:ShareCapital 2025-09-30 07019907 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07019907 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07019907 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07019907 frs-bus:SmallEntities 2024-10-01 2025-09-30 07019907 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07019907 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07019907 frs-bus:Director1 2024-10-01 2025-09-30 07019907 frs-bus:Director2 2024-10-01 2025-09-30 07019907 frs-bus:Director3 2024-10-01 2025-09-30 07019907 frs-countries:EnglandWales 2024-10-01 2025-09-30 07019907 2023-09-30 07019907 2024-09-30 07019907 2023-10-01 2024-09-30 07019907 frs-core:CurrentFinancialInstruments 2024-09-30 07019907 frs-core:Non-currentFinancialInstruments 2024-09-30 07019907 frs-core:BetweenOneFiveYears 2024-09-30 07019907 frs-core:MotorVehicles 2023-10-01 2024-09-30 07019907 frs-core:WithinOneYear 2024-09-30 07019907 frs-core:ShareCapital 2024-09-30 07019907 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07019907
BURO CONTRACTS LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
Amicus Accountancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07019907
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 162,932 210,453
162,932 210,453
CURRENT ASSETS
Stocks - 73,711
Debtors 5 300,577 360,100
Cash at bank and in hand 104,042 37
404,619 433,848
Creditors: Amounts Falling Due Within One Year 6 (362,108 ) (356,636 )
NET CURRENT ASSETS (LIABILITIES) 42,511 77,212
TOTAL ASSETS LESS CURRENT LIABILITIES 205,443 287,665
Creditors: Amounts Falling Due After More Than One Year 7 (73,544 ) (100,610 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (40,037 ) (51,061 )
NET ASSETS 91,862 135,994
CAPITAL AND RESERVES
Called up share capital 10 302 301
Profit and Loss Account 91,560 135,693
SHAREHOLDERS' FUNDS 91,862 135,994
Page 1
Page 2
For the year ending 30 September 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
S A Finn
Director
03/07/2026
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
BURO CONTRACTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07019907 . The registered office is The Stables, Goblands Farm Business Centre, Cemetery Lane, Hadlow, Kent, TN11 0LT.
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. The company primarily provides system furniture installations and office move facilities to businesses. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 25% written down value
Motor Vehicles 25% written down value
Fixtures & Fittings 25%
Computer Equipment 25%
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 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.
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 is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. 
2.6. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
5 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 9,231 379,650 6,133 8,146 403,160
Additions 350 - - 6,440 6,790
As at 30 September 2025 9,581 379,650 6,133 14,586 409,950
Depreciation
As at 1 October 2024 8,470 174,334 2,433 7,470 192,707
Provided during the period 278 51,329 925 1,779 54,311
As at 30 September 2025 8,748 225,663 3,358 9,249 247,018
Net Book Value
As at 30 September 2025 833 153,987 2,775 5,337 162,932
As at 1 October 2024 761 205,316 3,700 676 210,453
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 140,078 186,771
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 250,947 310,574
Other debtors 49,630 49,526
300,577 360,100
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 47,205 54,333
Trade creditors 80,873 89,527
Bank loans and overdrafts 14,257 44,977
Other creditors 27,617 53,563
Taxation and social security 192,156 114,236
362,108 356,636
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 41,227 88,482
Bank loans 32,317 12,128
73,544 100,610
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 88,432 142,815
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 47,205 54,333
Later than one year and not later than five years 41,227 88,482
88,432 142,815
88,432 142,815
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 302 301
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 3,413 3,412
Later than one year and not later than five years 1,706 5,119
5,119 8,531
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