Acorah Software Products - Accounts Production 19.3.600 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 02414312 Mr Shaun Ledger Mr Malcolm Ledger Mr Shaun Ledger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02414312 2024-10-31 02414312 2025-10-31 02414312 2024-11-01 2025-10-31 02414312 frs-core:CurrentFinancialInstruments 2025-10-31 02414312 frs-core:ComputerEquipment 2025-10-31 02414312 frs-core:ComputerEquipment 2024-11-01 2025-10-31 02414312 frs-core:ComputerEquipment 2024-10-31 02414312 frs-core:MotorVehicles 2025-10-31 02414312 frs-core:MotorVehicles 2024-11-01 2025-10-31 02414312 frs-core:MotorVehicles 2024-10-31 02414312 frs-core:OtherResidualIntangibleAssets 2025-10-31 02414312 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 02414312 frs-core:OtherResidualIntangibleAssets 2024-10-31 02414312 frs-core:PlantMachinery 2025-10-31 02414312 frs-core:PlantMachinery 2024-11-01 2025-10-31 02414312 frs-core:PlantMachinery 2024-10-31 02414312 frs-core:WithinOneYear 2025-10-31 02414312 frs-core:ShareCapital 2025-10-31 02414312 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 02414312 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 02414312 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 02414312 frs-bus:SmallEntities 2024-11-01 2025-10-31 02414312 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 02414312 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 02414312 frs-bus:Director1 2024-11-01 2025-10-31 02414312 frs-bus:Director2 2024-11-01 2025-10-31 02414312 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 02414312 frs-countries:EnglandWales 2024-11-01 2025-10-31 02414312 2023-10-31 02414312 2024-10-31 02414312 2023-11-01 2024-10-31 02414312 frs-core:CurrentFinancialInstruments 2024-10-31 02414312 frs-core:WithinOneYear 2024-10-31 02414312 frs-core:ShareCapital 2024-10-31 02414312 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 02414312
Specialist Construction Supplies Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
CCF Accountancy Limited
Chartered Certified Accountants & Chartered Tax Advisers
20 Victoria Avenue
Harrogate
HG1 5QY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02414312
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,453 6,106
Tangible Assets 5 17,721 23,339
27,174 29,445
CURRENT ASSETS
Stocks 6 15,120 33,215
Debtors 7 92,340 64,254
Cash at bank and in hand 122,390 85,093
229,850 182,562
Creditors: Amounts Falling Due Within One Year 8 (156,350 ) (119,137 )
NET CURRENT ASSETS (LIABILITIES) 73,500 63,425
TOTAL ASSETS LESS CURRENT LIABILITIES 100,674 92,870
NET ASSETS 100,674 92,870
CAPITAL AND RESERVES
Called up share capital 10 210 210
Profit and Loss Account 100,464 92,660
SHAREHOLDERS' FUNDS 100,674 92,870
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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 Shaun Ledger
Director
30/07/2026
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
Specialist Construction Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02414312 . The registered office is Carlton Dairy Frank Lane, Nun Monkton, York, YO26 8EJ.
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. 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% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 33.33% Reducing balance
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.
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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: 3 (2024: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 November 2024 13,915
Additions 7,000
As at 31 October 2025 20,915
Amortisation
As at 1 November 2024 7,809
Provided during the period 3,653
As at 31 October 2025 11,462
Net Book Value
As at 31 October 2025 9,453
As at 1 November 2024 6,106
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 8,933 30,603 6,108 45,644
Additions - - 526 526
As at 31 October 2025 8,933 30,603 6,634 46,170
Depreciation
As at 1 November 2024 4,422 13,389 4,494 22,305
Provided during the period 1,128 4,303 713 6,144
As at 31 October 2025 5,550 17,692 5,207 28,449
Net Book Value
As at 31 October 2025 3,383 12,911 1,427 17,721
As at 1 November 2024 4,511 17,214 1,614 23,339
6. Stocks
2025 2024
£ £
Materials 15,120 33,215
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 90,114 60,370
Other debtors 2,226 3,884
92,340 64,254
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 3,575
Trade creditors 123,693 87,006
Other creditors 4,640 7,800
Taxation and social security 28,017 20,756
156,350 119,137
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 3,575
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 210 210
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