Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10386772 Mr James Foster Mrs Jenna Foster true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10386772 2024-12-31 10386772 2025-12-31 10386772 2025-01-01 2025-12-31 10386772 frs-core:CurrentFinancialInstruments 2025-12-31 10386772 frs-core:Non-currentFinancialInstruments 2025-12-31 10386772 frs-core:MotorVehicles 2025-12-31 10386772 frs-core:MotorVehicles 2025-01-01 2025-12-31 10386772 frs-core:MotorVehicles 2024-12-31 10386772 frs-core:PlantMachinery 2025-12-31 10386772 frs-core:PlantMachinery 2025-01-01 2025-12-31 10386772 frs-core:PlantMachinery 2024-12-31 10386772 frs-core:WithinOneYear 2025-12-31 10386772 frs-core:ShareCapital 2025-12-31 10386772 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10386772 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10386772 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10386772 frs-bus:SmallEntities 2025-01-01 2025-12-31 10386772 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10386772 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10386772 1 2025-01-01 2025-12-31 10386772 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 10386772 frs-bus:Director1 2025-01-01 2025-12-31 10386772 frs-bus:Director2 2025-01-01 2025-12-31 10386772 frs-countries:EnglandWales 2025-01-01 2025-12-31 10386772 2023-12-31 10386772 2024-12-31 10386772 2024-01-01 2024-12-31 10386772 frs-core:CurrentFinancialInstruments 2024-12-31 10386772 frs-core:Non-currentFinancialInstruments 2024-12-31 10386772 frs-core:BetweenOneFiveYears 2024-12-31 10386772 frs-core:WithinOneYear 2024-12-31 10386772 frs-core:ShareCapital 2024-12-31 10386772 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10386772 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 10386772
Keystone Civil Engineering Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10386772
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 97,582 146,763
97,582 146,763
CURRENT ASSETS
Stocks 65,184 70,980
Debtors 5 457,642 452,818
Cash at bank and in hand 42,004 30,462
564,830 554,260
Creditors: Amounts Falling Due Within One Year 6 (335,787 ) (356,331 )
NET CURRENT ASSETS (LIABILITIES) 229,043 197,929
TOTAL ASSETS LESS CURRENT LIABILITIES 326,625 344,692
Creditors: Amounts Falling Due After More Than One Year 7 - (12,655 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,395 ) (36,690 )
NET ASSETS 302,230 295,347
CAPITAL AND RESERVES
Called up share capital 10 10
Fair value reserve 22,426 22,426
Profit and Loss Account 279,794 272,911
SHAREHOLDERS' FUNDS 302,230 295,347
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For the year ending 31 December 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 Foster
Director
15 July 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
Keystone Civil Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10386772 . The registered office is Ground Floor, Alexander House, Acorn Business Park, Ling Road, Poole, Dorset, BH12 4NZ.
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.

The Financial Statements are presented in £ sterling which is the functional currency of the company.
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.
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 fair value less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the value of the fixed assets over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
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 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. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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2.7. 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.
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.
2.8. 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 7 (2024: 6)
7 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 January 2025 145,930 49,556 195,486
Additions 3,025 - 3,025
Disposals (7,031 ) (20,180 ) (27,211 )
As at 31 December 2025 141,924 29,376 171,300
Depreciation
As at 1 January 2025 36,334 12,389 48,723
Provided during the period 26,619 6,454 33,073
Disposals (2,087 ) (5,991 ) (8,078 )
As at 31 December 2025 60,866 12,852 73,718
Net Book Value
As at 31 December 2025 81,058 16,524 97,582
As at 1 January 2025 109,596 37,167 146,763
Included above are tangible fixed assets held at fair value. As at the Balance Sheet date, tangible fixed assets were revalued by the director at £97,582 (2024 - £146,763). For comparable purposes if the cost basis were to be used the historical cost of fixed assets would be £226,332 (2024 - £276,047) and the accumulated depreciation would be £129,415 (2024 - £131,807).
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 283,788 238,475
Prepayments and accrued income 4,875 4,875
Other debtors 59,206 23,721
Amounts owed by group undertakings 109,773 185,747
457,642 452,818
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,655 17,501
Trade creditors 224,885 202,459
Other taxes and social security 69,048 101,241
Other creditors 26,499 32,630
Accruals and deferred income 2,700 2,500
335,787 356,331
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 12,655
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured against assets to which they relate.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,655 30,156
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,655 17,501
Later than one year and not later than five years - 12,655
12,655 30,156
12,655 30,156
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following: £7,292 (2024 - £24,792).
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11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Keystone Holdings (South) Ltd . Its registered address is Unit 3 Vista Place, Ingworth Road, Poole, Dorset, BH12 1JY.

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