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 07049376 Mr Aran Dobson Mr Mark Dobson Mrs Helen Wood Mark Dobson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07049376 2024-10-31 07049376 2025-10-31 07049376 2024-11-01 2025-10-31 07049376 frs-core:CurrentFinancialInstruments 2025-10-31 07049376 frs-core:ComputerEquipment 2024-11-01 2025-10-31 07049376 frs-core:NetGoodwill 2025-10-31 07049376 frs-core:NetGoodwill 2024-11-01 2025-10-31 07049376 frs-core:NetGoodwill 2024-10-31 07049376 frs-core:MotorVehicles 2024-11-01 2025-10-31 07049376 frs-core:PlantMachinery 2025-10-31 07049376 frs-core:PlantMachinery 2024-11-01 2025-10-31 07049376 frs-core:PlantMachinery 2024-10-31 07049376 frs-core:ShareCapital 2025-10-31 07049376 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07049376 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07049376 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07049376 frs-bus:SmallEntities 2024-11-01 2025-10-31 07049376 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07049376 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07049376 1 2024-11-01 2025-10-31 07049376 frs-bus:Director1 2024-11-01 2025-10-31 07049376 frs-bus:Director2 2024-11-01 2025-10-31 07049376 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 07049376 frs-countries:EnglandWales 2024-11-01 2025-10-31 07049376 2023-10-31 07049376 2024-10-31 07049376 2023-11-01 2024-10-31 07049376 frs-core:CurrentFinancialInstruments 2024-10-31 07049376 frs-core:ShareCapital 2024-10-31 07049376 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 07049376
Mark Dobson Paving Limited
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07049376
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,000 25,000
Tangible Assets 5 9,515 11,402
29,515 36,402
CURRENT ASSETS
Stocks 6 154 105
Debtors 7 535,523 490,492
Cash at bank and in hand 403,118 361,592
938,795 852,189
Creditors: Amounts Falling Due Within One Year 8 (111,618 ) (99,133 )
NET CURRENT ASSETS (LIABILITIES) 827,177 753,056
TOTAL ASSETS LESS CURRENT LIABILITIES 856,692 789,458
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,572 ) (1,846 )
NET ASSETS 855,120 787,612
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 855,020 787,512
SHAREHOLDERS' FUNDS 855,120 787,612
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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 Mark Dobson
Director
23 April 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Mark Dobson Paving Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07049376 . The registered office is 53 Fishponds Drive, Crigglestone, Wakefield, West Yorkshire, WF4 3PB.
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 rendering of services. 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
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% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% on cost
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.
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 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.
...CONTINUED
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2.6. Taxation - continued
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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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 100,000
As at 31 October 2025 100,000
Amortisation
As at 1 November 2024 75,000
Provided during the period 5,000
As at 31 October 2025 80,000
Net Book Value
As at 31 October 2025 20,000
As at 1 November 2024 25,000
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 November 2024 94,418
Additions 1,150
As at 31 October 2025 95,568
Depreciation
As at 1 November 2024 83,016
Provided during the period 3,037
As at 31 October 2025 86,053
Net Book Value
As at 31 October 2025 9,515
As at 1 November 2024 11,402
6. Stocks
2025 2024
£ £
Materials 154 105
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 62,104 47,291
Other debtors 473,419 443,201
535,523 490,492
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,170 12,256
Other creditors 57,728 62,880
Taxation and social security 44,720 23,997
111,618 99,133
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Ultimate Controlling Party
The company's ultimate controlling party is Mark Dobson by virtue of his ownership of the majority of the issued share capital in the company.
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