Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08334203 Mr Richard Mahoney Mr Simon Truelove iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08334203 2024-12-31 08334203 2025-12-31 08334203 2025-01-01 2025-12-31 08334203 frs-core:CurrentFinancialInstruments 2025-12-31 08334203 frs-core:Non-currentFinancialInstruments 2025-12-31 08334203 frs-core:BetweenOneFiveYears 2025-12-31 08334203 frs-core:ComputerEquipment 2025-12-31 08334203 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08334203 frs-core:ComputerEquipment 2024-12-31 08334203 frs-core:FurnitureFittings 2025-12-31 08334203 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08334203 frs-core:FurnitureFittings 2024-12-31 08334203 frs-core:NetGoodwill 2025-12-31 08334203 frs-core:NetGoodwill 2025-01-01 2025-12-31 08334203 frs-core:NetGoodwill 2024-12-31 08334203 frs-core:MotorVehicles 2025-12-31 08334203 frs-core:MotorVehicles 2025-01-01 2025-12-31 08334203 frs-core:MotorVehicles 2024-12-31 08334203 frs-core:PlantMachinery 2025-12-31 08334203 frs-core:PlantMachinery 2025-01-01 2025-12-31 08334203 frs-core:PlantMachinery 2024-12-31 08334203 frs-core:WithinOneYear 2025-12-31 08334203 frs-core:ShareCapital 2025-12-31 08334203 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08334203 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08334203 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08334203 frs-bus:SmallEntities 2025-01-01 2025-12-31 08334203 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08334203 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08334203 frs-bus:Director1 2025-01-01 2025-12-31 08334203 frs-bus:Director2 2025-01-01 2025-12-31 08334203 frs-countries:EnglandWales 2025-01-01 2025-12-31 08334203 2023-12-31 08334203 2024-12-31 08334203 2024-01-01 2024-12-31 08334203 frs-core:CurrentFinancialInstruments 2024-12-31 08334203 frs-core:Non-currentFinancialInstruments 2024-12-31 08334203 frs-core:BetweenOneFiveYears 2024-12-31 08334203 frs-core:WithinOneYear 2024-12-31 08334203 frs-core:ShareCapital 2024-12-31 08334203 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08334203
How Scaffolding Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08334203
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 631,780 668,338
631,780 668,338
CURRENT ASSETS
Stocks 6 25,000 87,935
Debtors 7 372,505 131,690
Cash at bank and in hand 20,755 86,386
418,260 306,011
Creditors: Amounts Falling Due Within One Year 8 (241,596 ) (127,523 )
NET CURRENT ASSETS (LIABILITIES) 176,664 178,488
TOTAL ASSETS LESS CURRENT LIABILITIES 808,444 846,826
Creditors: Amounts Falling Due After More Than One Year 9 (5,028 ) (15,670 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (157,945 ) (167,085 )
NET ASSETS 645,471 664,071
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 644,471 663,071
SHAREHOLDERS' FUNDS 645,471 664,071
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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 Richard Mahoney
Director
14/08/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
How Scaffolding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08334203 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 the profit and loss account over its estimated economic life of 10 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 10% - reducing balance
Motor Vehicles 10% - reducing balance
Fixtures & Fittings 10% - reducing balance
Computer Equipment 10% - reducing balance
2.5. 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.
2.6. 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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2.7. 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 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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. 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 January 2025 500,000
As at 31 December 2025 500,000
...CONTINUED
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Amortisation
As at 1 January 2025 500,000
As at 31 December 2025 500,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 667,390 257,776 2,715 6,590 934,471
Additions 5,000 28,120 - 1,069 34,189
As at 31 December 2025 672,390 285,896 2,715 7,659 968,660
Depreciation
As at 1 January 2025 166,751 94,915 1,796 2,671 266,133
Provided during the period 50,569 19,101 91 986 70,747
As at 31 December 2025 217,320 114,016 1,887 3,657 336,880
Net Book Value
As at 31 December 2025 455,070 171,880 828 4,002 631,780
As at 1 January 2025 500,639 162,861 919 3,919 668,338
6. Stocks
2025 2024
£ £
Work in progress 25,000 87,935
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 337,526 97,658
Prepayments and accrued income 27,901 27,511
VAT 6,891 -
Amounts owed by associates 187 6,521
372,505 131,690
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,067 6,121
Trade creditors 56,808 14,033
Bank loans and overdrafts 7,575 18,182
Corporation tax 23,425 64,405
VAT - 22,473
Other creditors 1,921 1,874
Directors' loan accounts 134 435
Amounts owed to associates 148,666 -
241,596 127,523
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,028 8,095
Bank loans - 7,575
5,028 15,670
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,067 6,121
Later than one year and not later than five years 5,028 8,095
8,095 14,216
8,095 14,216
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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12. Related Party Transactions
Included in the Other Debtors is an amount owed from Legacy Construction Limited totalling £187 (2024 - £5,187), for which Mr R Mahoney is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to Legacy Group Asset Limited totalling £148,666 (2024 - £1,334 Debtor), for which Mr R Mahoney is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company director Mr R Mahoney totalling £134 (2024 - £435), no interest is to be charged.
During the year income was received totalling £172,000 (2024 - £146,790) from Legacy Construction Limited, for which Mr R Mahoney is a director.
During the year rent was received totalling £61,000 (2024 - £62000) from Legacy Construction Limited, for which Mr R Mahoney is a director.
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