Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08976082 Mrs Emma Linley Mrs Alison Linley Mr Damian Linley Mr Gavin Linley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08976082 2023-04-30 08976082 2024-04-30 08976082 2023-05-01 2024-04-30 08976082 frs-core:CurrentFinancialInstruments 2024-04-30 08976082 frs-core:Non-currentFinancialInstruments 2024-04-30 08976082 frs-core:ComputerEquipment 2024-04-30 08976082 frs-core:ComputerEquipment 2023-05-01 2024-04-30 08976082 frs-core:ComputerEquipment 2023-04-30 08976082 frs-core:FurnitureFittings 2024-04-30 08976082 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08976082 frs-core:FurnitureFittings 2023-04-30 08976082 frs-core:NetGoodwill 2024-04-30 08976082 frs-core:NetGoodwill 2023-04-30 08976082 frs-core:OtherResidualIntangibleAssets 2024-04-30 08976082 frs-core:OtherResidualIntangibleAssets 2023-04-30 08976082 frs-core:ShareCapital 2024-04-30 08976082 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08976082 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08976082 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08976082 frs-bus:SmallEntities 2023-05-01 2024-04-30 08976082 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08976082 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08976082 frs-bus:Director1 2023-05-01 2024-04-30 08976082 frs-bus:Director2 2023-05-01 2024-04-30 08976082 frs-bus:Director3 2023-05-01 2024-04-30 08976082 frs-bus:Director4 2023-05-01 2024-04-30 08976082 frs-countries:EnglandWales 2023-05-01 2024-04-30 08976082 2022-04-30 08976082 2023-04-30 08976082 2022-05-01 2023-04-30 08976082 frs-core:CurrentFinancialInstruments 2023-04-30 08976082 frs-core:Non-currentFinancialInstruments 2023-04-30 08976082 frs-core:ShareCapital 2023-04-30 08976082 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 08976082 frs-core:CurrentFinancialInstruments 1 2023-04-30
Registered number: 08976082
Quality Drawing Office Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08976082
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 28,204 32,435
28,204 32,435
CURRENT ASSETS
Stocks 6 - 12,000
Debtors 7 167,404 140,412
Cash at bank and in hand 130,020 99,180
297,424 251,592
Creditors: Amounts Falling Due Within One Year 8 (142,580 ) (118,314 )
NET CURRENT ASSETS (LIABILITIES) 154,844 133,278
TOTAL ASSETS LESS CURRENT LIABILITIES 183,048 165,713
Creditors: Amounts Falling Due After More Than One Year 9 (22,485 ) (32,455 )
NET ASSETS 160,563 133,258
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 160,463 133,158
SHAREHOLDERS' FUNDS 160,563 133,258
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For the year ending 30 April 2024 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 Damian Linley
Director
29/08/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Quality Drawing Office Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08976082 . The registered office is 2nd Floor, Chichester House, 2 Chichester Street, Rochdale, OL16 2AX.
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:
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on reducing balance
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.
2.5. 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 14)
14 14
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2023 9,000 2,256 11,256
As at 30 April 2024 9,000 2,256 11,256
Amortisation
As at 1 May 2023 9,000 2,256 11,256
As at 30 April 2024 9,000 2,256 11,256
Net Book Value
As at 30 April 2024 - - -
As at 1 May 2023 - - -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 54,013 24,289 78,302
Additions - 4,339 4,339
As at 30 April 2024 54,013 28,628 82,641
Depreciation
As at 1 May 2023 26,582 19,285 45,867
Provided during the period 5,487 3,083 8,570
As at 30 April 2024 32,069 22,368 54,437
Net Book Value
As at 30 April 2024 21,944 6,260 28,204
As at 1 May 2023 27,431 5,004 32,435
6. Stocks
2024 2023
£ £
Stock - 12,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 142,904 140,412
Other debtors 24,500 -
167,404 140,412
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,684 7,408
Corporation tax 87,312 51,655
Other taxes and social security 2,722 2,868
VAT 47,704 47,518
Net wages - 1,139
Other creditors (1) - 1,542
Directors' loan accounts 158 6,184
142,580 118,314
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 22,485 32,455
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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