Acorah Software Products - Accounts Production 14.5.601 false true 31 January 2022 1 February 2021 false 1 February 2022 31 January 2023 31 January 2023 SC415288 Thomas Dornan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC415288 2022-01-31 SC415288 2023-01-31 SC415288 2022-02-01 2023-01-31 SC415288 frs-core:CurrentFinancialInstruments 2023-01-31 SC415288 frs-core:Non-currentFinancialInstruments 2023-01-31 SC415288 frs-core:BetweenOneFiveYears 2023-01-31 SC415288 frs-core:ComputerEquipment 2023-01-31 SC415288 frs-core:ComputerEquipment 2022-02-01 2023-01-31 SC415288 frs-core:ComputerEquipment 2022-01-31 SC415288 frs-core:FurnitureFittings 2023-01-31 SC415288 frs-core:FurnitureFittings 2022-02-01 2023-01-31 SC415288 frs-core:FurnitureFittings 2022-01-31 SC415288 frs-core:MotorVehicles 2023-01-31 SC415288 frs-core:MotorVehicles 2022-02-01 2023-01-31 SC415288 frs-core:MotorVehicles 2022-01-31 SC415288 frs-core:PlantMachinery 2023-01-31 SC415288 frs-core:PlantMachinery 2022-02-01 2023-01-31 SC415288 frs-core:PlantMachinery 2022-01-31 SC415288 frs-core:WithinOneYear 2023-01-31 SC415288 frs-core:ShareCapital 2023-01-31 SC415288 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 SC415288 frs-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 SC415288 frs-bus:FilletedAccounts 2022-02-01 2023-01-31 SC415288 frs-bus:SmallEntities 2022-02-01 2023-01-31 SC415288 frs-bus:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 SC415288 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 SC415288 frs-bus:Director1 2022-02-01 2023-01-31 SC415288 frs-countries:Scotland 2022-02-01 2023-01-31 SC415288 2021-01-31 SC415288 2022-01-31 SC415288 2021-02-01 2022-01-31 SC415288 frs-core:CurrentFinancialInstruments 2022-01-31 SC415288 frs-core:Non-currentFinancialInstruments 2022-01-31 SC415288 frs-core:BetweenOneFiveYears 2022-01-31 SC415288 frs-core:WithinOneYear 2022-01-31 SC415288 frs-core:ShareCapital 2022-01-31 SC415288 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31
Registered number: SC415288
Thomas Dornan Building Services Ltd.
Unaudited Financial Statements
For The Year Ended 31 January 2023
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC415288
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,777 21,533
17,777 21,533
CURRENT ASSETS
Stocks 5 3,750 3,750
Debtors 6 223,411 105,416
Cash at bank and in hand 487 520
227,648 109,686
Creditors: Amounts Falling Due Within One Year 7 (76,247 ) (45,468 )
NET CURRENT ASSETS (LIABILITIES) 151,401 64,218
TOTAL ASSETS LESS CURRENT LIABILITIES 169,178 85,751
Creditors: Amounts Falling Due After More Than One Year 8 (39,063 ) (37,985 )
NET ASSETS 130,115 47,766
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 130,113 47,764
SHAREHOLDERS' FUNDS 130,115 47,766
Page 1
Page 2
For the year ending 31 January 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
Thomas Dornan
Director
08/04/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Thomas Dornan Building Services Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC415288 . The registered office is 14 Newton Place, Glasgow, G3 7PY.
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.
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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. 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 profit and loss account as incurred.
2.5. 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.
2.6. 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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2022 - 19,998 678 2,172 22,848
Additions 217 - - 1,510 1,727
As at 31 January 2023 217 19,998 678 3,682 24,575
Depreciation
As at 1 February 2022 - 417 320 578 1,315
Provided during the period 28 4,895 72 488 5,483
As at 31 January 2023 28 5,312 392 1,066 6,798
Net Book Value
As at 31 January 2023 189 14,686 286 2,616 17,777
As at 1 February 2022 - 19,581 358 1,594 21,533
5. Stocks
2023 2022
£ £
Work in progress 3,750 3,750
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 78,000 69,200
VAT 2,807 4,666
Other taxes and social security 1,139 -
Amounts owed by group undertakings 141,465 31,550
223,411 105,416
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,363 3,363
Trade creditors 8,563 851
Bank loans and overdrafts 12,373 12,373
Corporation tax 51,468 28,032
Director's loan account 480 849
76,247 45,468
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 12,572 15,935
Bank loans 26,491 20,632
Accruals and deferred income - 1,418
39,063 37,985
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,363 3,363
Later than one year and not later than five years 12,572 15,935
15,935 19,298
15,935 19,298
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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