Acorah Software Products - Accounts Production 14.3.260 false true false 9 November 2022 31 October 2023 31 October 2023 14168111 Mr Graham Sullivan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14168111 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-08 14168111 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 14168111 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 14168111 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 14168111 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-09 2023-10-31 14168111 frs-core:AllSubsidiaries 2022-11-09 2023-10-31 14168111 frs-core:KeyManagementPersonnel 2022-11-09 2023-10-31 14168111 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-09 2023-10-31 14168111 frs-core:OtherRelatedParties 2022-11-09 2023-10-31 14168111 2022-11-08 14168111 2023-10-31 14168111 2022-11-09 2023-10-31 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Registered number: 14168111
Dsp Rail & Civils Ltd
Unaudited Financial Statements
For the Period 9 November 2022 to 31 October 2023
Hennessey & Co
Accountants & Consultants
309 High Road
Benfleet
Essex
SS7 5HA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14168111
31 October 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 44,540
44,540
CURRENT ASSETS
Stocks 5 4,153
Debtors 6 157,269
Cash at bank and in hand 11,575
172,997
Creditors: Amounts Falling Due Within One Year 7 (59,007 )
NET CURRENT ASSETS (LIABILITIES) 113,990
TOTAL ASSETS LESS CURRENT LIABILITIES 158,530
Creditors: Amounts Falling Due After More Than One Year 8 (175,000 )
NET LIABILITIES (16,470 )
CAPITAL AND RESERVES
Called up share capital 9 300
Profit and Loss Account (16,770 )
SHAREHOLDERS' FUNDS (16,470)
Page 1
Page 2
For the period ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Graham Sullivan
Director
16/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dsp Rail & Civils Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14168111 . The registered office is International House, Charfleets Road, Canvey Island , SS8 0PQ.
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 50% Cost
Motor Vehicles 25% Cost
Fixtures & Fittings 50% Cost
Computer Equipment 50% Cost
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 9 November 2022 - - - - -
Additions 3,331 24,000 1,205 26,107 54,643
As at 31 October 2023 3,331 24,000 1,205 26,107 54,643
Depreciation
As at 9 November 2022 - - - - -
Provided during the period 278 7,500 150 2,175 10,103
As at 31 October 2023 278 7,500 150 2,175 10,103
...CONTINUED
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Page 4
Net Book Value
As at 31 October 2023 3,053 16,500 1,055 23,932 44,540
As at 9 November 2022 - - - - -
5. Stocks
31 October 2023
£
Stock 4,153
4,153
6. Debtors
31 October 2023
£
Due within one year
Trade debtors 105,299
Prepayments and accrued income 13,157
Other debtors 550
VAT 9,972
Other taxes and social security 27,991
Director's loan account 300
157,269
7. Creditors: Amounts Falling Due Within One Year
31 October 2023
£
Trade creditors 47,935
Other creditors (1) 11,072
59,007
8. Creditors: Amounts Falling Due After More Than One Year
31 October 2023
£
Other creditors 175,000
175,000
9. Share Capital
31 October 2023
£
Allotted, Called up and fully paid 300
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 4