Acorah Software Products - Accounts Production 15.0.500 false true true 31 August 2022 1 September 2021 false 1 September 2022 30 November 2023 30 November 2023 07351037 Miss Sara Lambert Mr Darren Tanner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07351037 2022-08-31 07351037 2023-11-30 07351037 2022-09-01 2023-11-30 07351037 frs-core:CurrentFinancialInstruments 2023-11-30 07351037 frs-core:ComputerEquipment 2023-11-30 07351037 frs-core:ComputerEquipment 2022-09-01 2023-11-30 07351037 frs-core:ComputerEquipment 2022-08-31 07351037 frs-core:MotorVehicles 2023-11-30 07351037 frs-core:MotorVehicles 2022-09-01 2023-11-30 07351037 frs-core:MotorVehicles 2022-08-31 07351037 frs-core:PlantMachinery 2023-11-30 07351037 frs-core:PlantMachinery 2022-09-01 2023-11-30 07351037 frs-core:PlantMachinery 2022-08-31 07351037 frs-core:ShareCapital 2023-11-30 07351037 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07351037 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-11-30 07351037 frs-bus:FilletedAccounts 2022-09-01 2023-11-30 07351037 frs-bus:SmallEntities 2022-09-01 2023-11-30 07351037 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-11-30 07351037 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-11-30 07351037 frs-bus:Director1 2022-09-01 2023-11-30 07351037 frs-bus:Director2 2022-09-01 2023-11-30 07351037 frs-countries:EnglandWales 2022-09-01 2023-11-30 07351037 2021-08-31 07351037 2022-08-31 07351037 2021-09-01 2022-08-31 07351037 frs-core:CurrentFinancialInstruments 2022-08-31 07351037 frs-core:ShareCapital 2022-08-31 07351037 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 07351037
D & S Security (South West) Ltd
Unaudited Financial Statements
For the Period 1 September 2022 to 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07351037
30 November 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 6,405
- 6,405
CURRENT ASSETS
Debtors 4 6,846 33,330
Cash at bank and in hand 25,274 25,986
32,120 59,316
Creditors: Amounts Falling Due Within One Year 5 (38,833 ) (65,500 )
NET CURRENT ASSETS (LIABILITIES) (6,713 ) (6,184 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,713 ) 221
NET (LIABILITIES)/ASSETS (6,713 ) 221
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account (6,913 ) 21
SHAREHOLDERS' FUNDS (6,713) 221
Page 1
Page 2
For the period ending 30 November 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
Miss Sara Lambert
Director
1 July 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading.
1.3. 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.
1.4. 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%
Motor Vehicles 25%
Office Equipment 25%
1.5. 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.
Page 3
Page 4
1.6. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
3. Tangible Assets
Plant & Machinery Motor Vehicles Office Equipment Total
£ £ £ £
Cost
As at 1 September 2022 14,832 8,250 1,962 25,044
Disposals (14,832 ) (8,250 ) (1,962 ) (25,044 )
Depreciation
As at 1 September 2022 11,542 5,868 1,229 18,639
Disposals (11,542 ) (5,868 ) (1,229 ) (18,639 )
As at 30 November 2023 - - - -
Net Book Value
As at 30 November 2023 - - - -
As at 1 September 2022 3,290 2,382 733 6,405
Page 4
Page 5
4. Debtors
30 November 2023 31 August 2022
£ £
Due within one year
Trade debtors - 26,954
Other debtors 6,846 6,376
6,846 33,330
5. Creditors: Amounts Falling Due Within One Year
30 November 2023 31 August 2022
£ £
Trade creditors 73 38,862
Other creditors 1,986 1,653
Taxation and social security 36,774 24,985
38,833 65,500
7. Share Capital
30 November 2023 31 August 2022
£ £
Allotted, Called up and fully paid 200 200
8. General Information
D & S Security (South West) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07351037 . The registered office is 27 Elm Tree Gardens, Devizes, Wiltshire, SN10 3ES.
Page 5