Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 07846158 Mr James L'Aimable Mr Daniel Squires iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07846158 2024-10-31 07846158 2025-10-31 07846158 2024-11-01 2025-10-31 07846158 frs-core:CurrentFinancialInstruments 2025-10-31 07846158 frs-core:ComputerEquipment 2025-10-31 07846158 frs-core:ComputerEquipment 2024-11-01 2025-10-31 07846158 frs-core:ComputerEquipment 2024-10-31 07846158 frs-core:MotorVehicles 2024-11-01 2025-10-31 07846158 frs-core:PlantMachinery 2025-10-31 07846158 frs-core:PlantMachinery 2024-11-01 2025-10-31 07846158 frs-core:PlantMachinery 2024-10-31 07846158 frs-core:ShareCapital 2025-10-31 07846158 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07846158 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07846158 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07846158 frs-bus:SmallEntities 2024-11-01 2025-10-31 07846158 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07846158 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07846158 frs-bus:Director1 2024-11-01 2025-10-31 07846158 frs-bus:Director2 2024-11-01 2025-10-31 07846158 frs-countries:EnglandWales 2024-11-01 2025-10-31 07846158 2023-10-31 07846158 2024-10-31 07846158 2023-11-01 2024-10-31 07846158 frs-core:CurrentFinancialInstruments 2024-10-31 07846158 frs-core:ShareCapital 2024-10-31 07846158 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 07846158
Building Control Surveyors Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
ADPL LLP
Building Control Surveyors Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Building Control Surveyors Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07846158

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 25,140 |  | 31,430
|  |  | 25,140 |  | 31,430
CURRENT ASSETS
Stocks | 5 | 40,000 |  | 90,100 |
Debtors | 6 | 63,092 |  | 62,748 |
Cash at bank and in hand |  | 13,519 |  | 2,920 |
|  | 116,611 |  | 155,768 |
Creditors: Amounts Falling Due Within One Year | 7 | (75,062 ) |  | (62,752 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 41,549 |  | 93,016
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 66,689 |  | 124,446
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,642 ) |  | (3,701 )
NET ASSETS |  |  | 64,047 |  | 120,745
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 64,046 |  | 120,744
SHAREHOLDERS' FUNDS |  |  | 64,047 |  | 120,745

Page 1
Page 2
Building Control Surveyors Ltd
Balance Sheet (continued)
As At 31 October 2025
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 James L'Aimable Director
29/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Building Control Surveyors Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Building Control Surveyors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07846158 . The registered office is Warlies Park House, Horseshoe Hill, Upshire, Essex, EN9 3SL.
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. Going Concern Disclosure
The financial year ended 31 December 2025 continued to present significant challenges for Building Control Surveyors Ltd as the building control profession adapted to the implementation of the Building Safety Act 2022 and the associated regulatory reforms. The introduction of the new licensing regime for Registered Building Inspectors, together with increased compliance obligations, operational requirements and the additional costs associated with operating under the new regulatory framework, has had a material impact on the Company's trading performance and balance sheet.
As a consequence, the Company's retained reserves reduced from £120,744 at the end of 2024 to £64,046 at the end of 2025. Whilst this represents a significant reduction in reserves, the Company has remained solvent throughout the financial year, has continued to meet all of its financial obligations as they have fallen due, and continues to trade as a going concern.
The Directors remain confident in the long-term prospects of the business. During the early part of 2026 the Company secured new government contracts and implemented a revised strategic business plan focused on sustainable growth, operational efficiency and diversification of services. Encouragingly, the first quarter of 2026 has returned the business to profitability, providing positive evidence that the recovery strategy is delivering the anticipated results.
The Directors therefore consider that the Company is well placed to strengthen its financial position during 2026 and beyond and remain committed to providing a high-quality, independent building control service while continuing to meet the demanding standards of the new regulatory regime.
2.3. 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.
2.4. 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% on reducing balance
Motor Vehicles | 20% on reducing balance
Computer Equipment | 20% and 25% on reducing balance

Page 3
Page 4
Building Control Surveyors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
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 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: 6 (2024: 6)
6 6
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 45,593 | 107,263 | 152,856
As at 31 October 2025 | 45,593 | 107,263 | 152,856
Depreciation
As at 1 November 2024 | 35,284 | 86,142 | 121,426
Provided during the period | 2,062 | 4,228 | 6,290
As at 31 October 2025 | 37,346 | 90,370 | 127,716
Net Book Value
As at 31 October 2025 | 8,247 | 16,893 | 25,140
As at 1 November 2024 | 10,309 | 21,121 | 31,430

Page 4
Page 5
Building Control Surveyors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 40,000 |  | 90,100

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 63,092 |  | 47,463
Other debtors | - |  | 15,285
| 63,092 |  | 62,748

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 514 |  | (1 )
Bank loans and overdrafts | - |  | 475
Other creditors | 53,054 |  | 46,278
Taxation and social security | 21,494 |  | 16,000
| 75,062 |  | 62,752

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5