Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11016219 Mr Vitalie Stirbu Mr Nicolae Balan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11016219 2024-10-31 11016219 2025-10-31 11016219 2024-11-01 2025-10-31 11016219 frs-core:CurrentFinancialInstruments 2025-10-31 11016219 frs-core:Non-currentFinancialInstruments 2025-10-31 11016219 frs-core:ComputerEquipment 2025-10-31 11016219 frs-core:ComputerEquipment 2024-11-01 2025-10-31 11016219 frs-core:ComputerEquipment 2024-10-31 11016219 frs-core:MotorVehicles 2025-10-31 11016219 frs-core:MotorVehicles 2024-11-01 2025-10-31 11016219 frs-core:MotorVehicles 2024-10-31 11016219 frs-core:PlantMachinery 2025-10-31 11016219 frs-core:PlantMachinery 2024-11-01 2025-10-31 11016219 frs-core:PlantMachinery 2024-10-31 11016219 frs-core:ShareCapital 2025-10-31 11016219 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11016219 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11016219 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11016219 frs-bus:SmallEntities 2024-11-01 2025-10-31 11016219 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11016219 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11016219 frs-bus:Director1 2024-11-01 2025-10-31 11016219 frs-bus:Director2 2024-11-01 2025-10-31 11016219 frs-countries:EnglandWales 2024-11-01 2025-10-31 11016219 2023-10-31 11016219 2024-10-31 11016219 2023-11-01 2024-10-31 11016219 frs-core:CurrentFinancialInstruments 2024-10-31 11016219 frs-core:Non-currentFinancialInstruments 2024-10-31 11016219 frs-core:ShareCapital 2024-10-31 11016219 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11016219
s & b Construction (Northern) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Southbrook Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11016219
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,924 2,003
2,924 2,003
CURRENT ASSETS
Debtors 5 12,659 11,906
Cash at bank and in hand 359 698
13,018 12,604
Creditors: Amounts Falling Due Within One Year 6 (79,542 ) (84,761 )
NET CURRENT ASSETS (LIABILITIES) (66,524 ) (72,157 )
TOTAL ASSETS LESS CURRENT LIABILITIES (63,600 ) (70,154 )
Creditors: Amounts Falling Due After More Than One Year 7 (30,148 ) (36,754 )
NET LIABILITIES (93,748 ) (106,908 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (93,749 ) (106,909 )
SHAREHOLDERS' FUNDS (93,748) (106,908)
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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 Nicolae Balan
Director
29/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
s & b Construction (Northern) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11016219 . The registered office is 73 Broadgate Walk, Horsforth, Leeds, LS18 4HB.
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% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 11,762 3,000 325 15,087
Additions - - 2,123 2,123
As at 31 October 2025 11,762 3,000 2,448 17,210
Depreciation
As at 1 November 2024 10,159 2,600 325 13,084
Provided during the period 401 100 701 1,202
As at 31 October 2025 10,560 2,700 1,026 14,286
Net Book Value
As at 31 October 2025 1,202 300 1,422 2,924
As at 1 November 2024 1,603 400 - 2,003
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 12,659 11,906
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,889 2,890
Other creditors 76,653 81,871
79,542 84,761
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 30,148 36,754
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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