Acorah Software Products - Accounts Production 19.4.300 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04922184 Mrs S Yesaulenko Mr J M Sobey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04922184 2024-12-31 04922184 2025-12-31 04922184 2025-01-01 2025-12-31 04922184 frs-core:Non-currentFinancialInstruments 2025-12-31 04922184 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04922184 frs-core:ShareCapital 2025-12-31 04922184 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04922184 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04922184 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 04922184 frs-bus:SmallEntities 2025-01-01 2025-12-31 04922184 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04922184 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04922184 frs-bus:Director1 2025-01-01 2025-12-31 04922184 frs-bus:Director2 2025-01-01 2025-12-31 04922184 frs-countries:EnglandWales 2025-01-01 2025-12-31 04922184 2023-12-31 04922184 2024-12-31 04922184 2024-01-01 2024-12-31 04922184 frs-core:Non-currentFinancialInstruments 2024-12-31 04922184 frs-core:ShareCapital 2024-12-31 04922184 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04922184
Cube Construction Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04922184
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,368 2,728
5,368 2,728
CURRENT ASSETS
Debtors 335,299 52,583
Cash at bank and in hand 278,837 563,238
614,136 615,821
Creditors: Amounts Falling Due Within One Year (426,686 ) (436,298 )
NET CURRENT ASSETS (LIABILITIES) 187,450 179,523
TOTAL ASSETS LESS CURRENT LIABILITIES 192,818 182,251
Creditors: Amounts Falling Due After More Than One Year (255,677 ) (255,677 )
NET LIABILITIES (62,859 ) (73,426 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (62,959 ) (73,526 )
SHAREHOLDERS' FUNDS (62,859) (73,426)
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs S Yesaulenko
Director
4th June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Cube Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04922184 . The registered office is Thistledown Barn, 204 Holcot Lane, Sywell, Northampton, Northamptonshire, NN6 0BG.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these
financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The validity of this assumption is on the basis of that the company will continue to be supported by the shareholders. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is the amount derived from ordinary activities net of VAT.
Revenue represents the gross value of work carried out for the period to the balance sheet date (including retentions). Profit on contracts is calculated in accordance with accounting standards and industry practice. Industry practice is to assess the estimated final outcome of each contract and recognise the profit based upon the percentage of completion of the contract at the relevant date. The assessment of the final outcome of each contract is determined by regular review of the revenues and costs to complete that contract. Consistent contract review procedures are in place in respect of contract forecasting.
The general principles for profit recognition are as follows:
· Profits on short duration contracts are taken when the contract is complete;
· Profits on other contracts are recognised on a percentage of completion basis when the contract's outcome can be
estimated reliably;
· Provision is made for losses incurred or foreseen in bringing the contract to completion as soon as they become
apparent;
Work-in-Progress are stated at the lower of cost and estimated selling price less costs to complete and sell.
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:
Fixtures & Fittings 25% reducing balance basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Page 3
Page 4
2.5. 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.
2.6. Pensions
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets
Total
£
Cost
As at 1 January 2025 7,269
Additions 5,878
Disposals (5,540 )
As at 31 December 2025 7,607
Depreciation
As at 1 January 2025 4,541
Provided during the period 1,406
Disposals (3,708 )
As at 31 December 2025 2,239
Net Book Value
As at 31 December 2025 5,368
As at 1 January 2025 2,728
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4