Acorah Software Products - Accounts Production 6.9.025 false No description of principal activity 1 April 2018 31 October 2018 31 October 2018 09860895 Mr Damien Steadman Mr Dave Grech iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09860895 2018-03-31 09860895 2018-10-31 09860895 2018-04-01 2018-10-31 09860895 frs-core:CurrentFinancialInstruments 2018-10-31 09860895 frs-core:CurrentFinancialInstruments 2018-04-01 2018-10-31 09860895 frs-core:Non-currentFinancialInstruments 2018-10-31 09860895 frs-core:Non-currentFinancialInstruments 2018-04-01 2018-10-31 09860895 frs-core:CurrentFinancialInstruments 2018-04-01 2018-10-31 09860895 frs-core:CurrentFinancialInstruments 2018-10-31 09860895 frs-core:AfterOneYear 2018-04-01 2018-10-31 09860895 frs-core:BetweenOneFiveYears 2018-04-01 2018-10-31 09860895 frs-core:BetweenOneFiveYears 2018-10-31 09860895 frs-core:ComputerEquipment 2018-10-31 09860895 frs-core:ComputerEquipment 2018-04-01 2018-10-31 09860895 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Registered number: 09860895
D and R Install Ltd
Directors' Report and
Unaudited Financial Statements
For the Period 1 April 2018 to 31 October 2018
Genio Accountants

33a Portsmouth Road
Woolston
Southampton
Hampshire
SO19 9BA
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Profit and Loss Account 3
Balance Sheet 4
Notes to the Financial Statements 6—8
Company Information
Directors Mr Damien Steadman
Mr Dave Grech
Company Number 09860895
Registered Office Unit 4 Hound Farm
Netley Abbey
Southamton
Hampshire
SO31 5FS
Accountants Genio Accountants
33a Portsmouth Road
Woolston
Southampton
Hampshire
SO19 9BA
Page 1
Directors' Report
The directors present their report and the financial statements for the period ended 31 October 2018.
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Directors
The directors who held office during the period were as follows:
Mr Damien Steadman
Mr Ricky Terrell RESIGNED 01/07/2018
Mr Dave Grech APPOINTED 01/04/2018
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Damien Steadman
12th November 2018
Page 2
Profit and Loss Account
Period to 31 October 2018 31 March 2018
Notes £ £
TURNOVER 1,176,126 700,208
Cost of sales (566,488 ) (420,566 )
GROSS PROFIT 609,638 279,642
Administrative expenses (454,289 ) (185,319 )
OPERATING PROFIT 155,349 94,323
Interest payable and similar charges (14,352 ) (37,335 )
PROFIT BEFORE TAXATION 140,997 56,988
Tax on Profit (27,778 ) (11,491 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL PERIOD 113,219 45,497

The notes on pages 6 to 8 form part of these financial statements.
Page 3
Balance Sheet
Period to 31 October 2018 31 March 2018
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 2 60,451 35,000
60,451 35,000
CURRENT ASSETS
Stocks 3 307,216 39,670
Debtors 4 334,783 267,072
Cash at bank and in hand 7,656 6,894
649,655 313,636
Creditors: Amounts Falling Due Within One Year 5 (562,086 ) (313,835 )
NET CURRENT ASSETS (LIABILITIES) 87,569 (199 )
TOTAL ASSETS LESS CURRENT LIABILITIES 148,020 34,801
NET ASSETS 148,020 34,801
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 147,920 34,701
SHAREHOLDERS' FUNDS 148,020 34,801
For the period ending 31 October 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Damien Steadman
12th November 2018
Page 4

The notes on pages 6 to 8 form part of these financial statements.
Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold No policy
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
1.4. 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.
Page 6
1.5. 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 year 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 asset reflects 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 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. Tangible Assets
Land & Property
Leasehold Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2018 35,000 - - 35,000
Additions - 26,417 3,582 29,999
As at 31 October 2018 35,000 26,417 3,582 64,999
Depreciation
As at 1 April 2018 - - - -
Provided during the period - 3,852 696 4,548
As at 31 October 2018 - 3,852 696 4,548
Net Book Value
As at 31 October 2018 35,000 22,565 2,886 60,451
As at 1 April 2018 35,000 - - 35,000
Page 7
3. Stocks
Period to 31 October 2018 31 March 2018
£ £
Stock - materials and work in progress 307,216 39,670
307,216 39,670
4. Debtors
Period to 31 October 2018 31 March 2018
£ £
Due within one year
Trade debtors 334,783 262,072
Prepayments and accrued income - 5,000
334,783 267,072
5. Creditors: Amounts Falling Due Within One Year
Period to 31 October 2018 31 March 2018
£ £
Trade creditors 101,882 33,635
Corporation tax 38,630 10,976
Other taxes and social security 18,891 35,306
VAT 150,795 81,327
Other creditors 219,210 70,724
Directors' loan accounts 32,678 81,867
562,086 313,835
6. Share Capital
Period to 31 October 2018 31 March 2018
Allotted, Called up and fully paid 100 100
7. General Information
D and R Install Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09860895. The registered office is Unit 4 Hound Farm, Netley Abbey, Southamton, Hampshire, SO31 5FS.
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