Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 12856868 Mr S R Dillon Mr A W Kendall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12856868 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 12856868 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 12856868 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 12856868 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 12856868 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 12856868 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 12856868 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 12856868 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 12856868 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 12856868 2022-09-30 12856868 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2022-09-30 12856868 17 2021-10-01 2022-09-30 12856868 frs-core:CurrentFinancialInstruments 17 2022-09-30 12856868 frs-core:Non-currentFinancialInstruments 17 2022-09-30 12856868 18 2021-10-01 2022-09-30 12856868 frs-core:CurrentFinancialInstruments 18 2022-09-30 12856868 frs-core:Non-currentFinancialInstruments 18 2022-09-30 12856868 19 2021-10-01 2022-09-30 12856868 frs-core:CurrentFinancialInstruments 19 2022-09-30 12856868 frs-core:Non-currentFinancialInstruments 19 2022-09-30 12856868 20 2021-10-01 2022-09-30 12856868 frs-core:CurrentFinancialInstruments 20 2022-09-30 12856868 frs-core:Non-currentFinancialInstruments 20 2022-09-30 12856868 dpl-frs:Item1 2021-10-01 2022-09-30 12856868 dpl-frs:Item1 2021-09-30 12856868 dpl-frs:Item1 2022-09-30 12856868 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 12856868 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 12856868 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 12856868 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 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dpl-frs:Item6 2021-09-30 12856868 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 12856868 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 12856868 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 12856868 dpl-frs:Item7 2021-10-01 2022-09-30 12856868 dpl-frs:Item7 2021-09-30 12856868 dpl-frs:Item7 2022-09-30 12856868 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 12856868 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 12856868 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 12856868 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 12856868 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 12856868 dpl-frs:Item8 2021-10-01 2022-09-30 12856868 dpl-frs:Item8 2021-09-30 12856868 dpl-frs:Item8 2022-09-30 12856868 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 12856868 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 12856868 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 12856868 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 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Registered number: 12856868
DK Building & Maintenance Services Ltd
Financial Statements
For The Year Ended 30 September 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12856868
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 159,648 119,965
159,648 119,965
CURRENT ASSETS
Stocks 5 81,839 500
Debtors 6 143,152 -
Cash at bank and in hand 52,732 137,364
277,723 137,864
Creditors: Amounts Falling Due Within One Year 7 (200,773 ) (76,300 )
NET CURRENT ASSETS (LIABILITIES) 76,950 61,564
TOTAL ASSETS LESS CURRENT LIABILITIES 236,598 181,529
Creditors: Amounts Falling Due After More Than One Year 8 (104,945 ) (76,505 )
NET ASSETS 131,653 105,024
CAPITAL AND RESERVES
Called up share capital 10 22 2
Profit and Loss Account 131,631 105,022
SHAREHOLDERS' FUNDS 131,653 105,024
Page 1
Page 2
For the year ending 30 September 2023 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 A W Kendall
Director
18 January 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
DK Building & Maintenance Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12856868 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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% Straight line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
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.
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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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 200 141,672 780 1,665 144,317
Additions 1,232 80,348 - - 81,580
Disposals - (14,380 ) - - (14,380 )
As at 30 September 2023 1,432 207,640 780 1,665 211,517
Depreciation
As at 1 October 2022 25 23,886 91 350 24,352
Provided during the period 254 32,830 195 417 33,696
Disposals - (6,179 ) - - (6,179 )
As at 30 September 2023 279 50,537 286 767 51,869
Net Book Value
As at 30 September 2023 1,153 157,103 494 898 159,648
As at 1 October 2022 175 117,786 689 1,315 119,965
5. Stocks
2023 2022
£ £
Stock 200 500
Work in progress 81,639 -
81,839 500
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 143,152 -
143,152 -
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 39,091 39,011
Trade creditors 59,465 1,122
Corporation tax 16,409 2,206
Other taxes and social security 13,903 3,135
VAT 69,362 29,776
Other creditors 310 -
Accruals and deferred income 850 850
Directors' loan accounts 1,383 200
200,773 76,300
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 81,945 76,505
Other creditors 23,000 -
104,945 76,505
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 39,091 39,011
Later than one year and not later than five years 81,945 76,505
121,036 115,516
121,036 115,516
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 22 2
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