Acorah Software Products - Accounts Production 19.3.550 false true 31 May 2025 23 May 2024 false 1 June 2025 31 May 2026 31 May 2026 15736487 L Crawford S Crawford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15736487 2025-05-31 15736487 2026-05-31 15736487 2025-06-01 2026-05-31 15736487 frs-core:CurrentFinancialInstruments 2026-05-31 15736487 frs-core:ShareCapital 2026-05-31 15736487 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 15736487 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 15736487 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 15736487 frs-bus:SmallEntities 2025-06-01 2026-05-31 15736487 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 15736487 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 15736487 frs-bus:Director1 2025-06-01 2026-05-31 15736487 frs-bus:Director1 2025-05-31 15736487 frs-bus:Director1 2026-05-31 15736487 frs-bus:Director2 2025-06-01 2026-05-31 15736487 frs-countries:EnglandWales 2025-06-01 2026-05-31 15736487 2024-05-22 15736487 2025-05-31 15736487 2024-05-23 2025-05-31 15736487 frs-core:CurrentFinancialInstruments 2025-05-31 15736487 frs-core:ShareCapital 2025-05-31 15736487 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 15736487
Crawford Quantity Surveying (CQS) Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15736487
31 May 2026 31 May 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 11,654 2,426
Cash at bank and in hand 43,553 13,834
55,207 16,260
Creditors: Amounts Falling Due Within One Year 5 (34,708 ) (15,788 )
NET CURRENT ASSETS (LIABILITIES) 20,499 472
TOTAL ASSETS LESS CURRENT LIABILITIES 20,499 472
NET ASSETS 20,499 472
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 20,399 372
SHAREHOLDERS' FUNDS 20,499 472
For the year ending 31 May 2026 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
L Crawford
Director
10 July 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Crawford Quantity Surveying (CQS) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15736487 . The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, Oxfordshire, OX28 4YR.
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 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. 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: 2 (2025: 2)
2 2
Page 2
Page 3
4. Debtors
31 May 2026 31 May 2025
£ £
Due within one year
Trade debtors 10,550 1,920
Other debtors 1,104 506
11,654 2,426
5. Creditors: Amounts Falling Due Within One Year
31 May 2026 31 May 2025
£ £
Trade creditors - 552
Other creditors 3,924 8,374
Taxation and social security 30,784 6,862
34,708 15,788
6. Share Capital
31 May 2026 31 May 2025
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2025 Amounts advanced Amounts repaid Amounts written off As at 31 May 2026
£ £ £ £ £
Mr Laurie Crawford - 53,587 (53,587 ) - -
The above aggregates a larger loan of £47,587 which was unsecured, interest bearing at the HMRC official rate of interest and repayable on demand and a smaller subsequent loan of £6,000 which was also unsecured and repayable on demand but was interest free. Significant repayments against the larger loan were made totalling £47,587 on 31 March 2026.
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