Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 13102613 Mr C M Beetson Mr D J Hayhoe Mr G Hayhoe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13102613 2022-12-31 13102613 2023-12-31 13102613 2023-01-01 2023-12-31 13102613 frs-core:CurrentFinancialInstruments 2023-12-31 13102613 frs-core:Non-currentFinancialInstruments 2023-12-31 13102613 frs-core:BetweenOneFiveYears 2023-12-31 13102613 frs-core:ComputerEquipment 2023-12-31 13102613 frs-core:ComputerEquipment 2023-01-01 2023-12-31 13102613 frs-core:ComputerEquipment 2022-12-31 13102613 frs-core:FurnitureFittings 2023-12-31 13102613 frs-core:FurnitureFittings 2023-01-01 2023-12-31 13102613 frs-core:FurnitureFittings 2022-12-31 13102613 frs-core:MotorVehicles 2023-12-31 13102613 frs-core:MotorVehicles 2023-01-01 2023-12-31 13102613 frs-core:MotorVehicles 2022-12-31 13102613 frs-core:PlantMachinery 2023-12-31 13102613 frs-core:PlantMachinery 2023-01-01 2023-12-31 13102613 frs-core:PlantMachinery 2022-12-31 13102613 frs-core:WithinOneYear 2023-12-31 13102613 frs-core:ShareCapital 2023-12-31 13102613 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13102613 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13102613 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13102613 frs-bus:SmallEntities 2023-01-01 2023-12-31 13102613 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13102613 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13102613 frs-bus:Director1 2023-01-01 2023-12-31 13102613 frs-bus:Director2 2023-01-01 2023-12-31 13102613 frs-bus:Director3 2023-01-01 2023-12-31 13102613 frs-countries:EnglandWales 2023-01-01 2023-12-31 13102613 2021-12-31 13102613 2022-12-31 13102613 2022-01-01 2022-12-31 13102613 frs-core:CurrentFinancialInstruments 2022-12-31 13102613 frs-core:Non-currentFinancialInstruments 2022-12-31 13102613 frs-core:BetweenOneFiveYears 2022-12-31 13102613 frs-core:MotorVehicles 2022-01-01 2022-12-31 13102613 frs-core:PlantMachinery 2022-01-01 2022-12-31 13102613 frs-core:WithinOneYear 2022-12-31 13102613 frs-core:ShareCapital 2022-12-31 13102613 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 13102613
D&c Engineering Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13102613
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 137,133 82,736
137,133 82,736
CURRENT ASSETS
Stocks 5 48,352 20,905
Debtors 6 314,764 239,088
Cash at bank and in hand 207,955 176,483
571,071 436,476
Creditors: Amounts Falling Due Within One Year 7 (259,468 ) (170,112 )
NET CURRENT ASSETS (LIABILITIES) 311,603 266,364
TOTAL ASSETS LESS CURRENT LIABILITIES 448,736 349,100
Creditors: Amounts Falling Due After More Than One Year 8 (1,188 ) (4,035 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (34,283 ) (20,684 )
NET ASSETS 413,265 324,381
CAPITAL AND RESERVES
Called up share capital 12 30 2
Profit and Loss Account 413,235 324,379
SHAREHOLDERS' FUNDS 413,265 324,381
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For the year ending 31 December 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 C M Beetson
Director
21/09/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
D&c Engineering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13102613 . The registered office is 10 Bolton Road West, Ramsbottom, Bury , BL0 9ND.
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% - Reducing Balance Method
Motor Vehicles 25% - Reducing Balance Method
Fixtures & Fittings 25% - Reducing Balance Method
Computer Equipment 33% - Straight Line Method
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 7)
8 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 34,473 62,280 1,014 2,008 99,775
Additions 80,859 - 7,199 - 88,058
As at 31 December 2023 115,332 62,280 8,213 2,008 187,833
Depreciation
As at 1 January 2023 7,566 8,280 271 922 17,039
Provided during the period 18,403 13,500 1,088 670 33,661
As at 31 December 2023 25,969 21,780 1,359 1,592 50,700
Net Book Value
As at 31 December 2023 89,363 40,500 6,854 416 137,133
As at 1 January 2023 26,907 54,000 743 1,086 82,736
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
as restated
£ £
Plant & Machinery 14,646 -
Motor Vehicles 6,150 8,200
20,796 8,200
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Page 5
5. Stocks
2023 2022
as restated
£ £
Stock 48,352 20,905
6. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 266,704 238,361
Amounts owed by participating interests 40,000 -
Other debtors 8,060 727
314,764 239,088
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Net obligations under finance lease and hire purchase contracts 5,403 2,844
Trade creditors 96,433 21,740
Other creditors 17,873 2,808
Taxation and social security 139,759 142,720
259,468 170,112
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Net obligations under finance lease and hire purchase contracts 1,188 4,035
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
as restated
£ £
Net obligations under finance lease and hire purchase contracts 6,591 6,879
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,403 2,844
Later than one year and not later than five years 1,188 4,035
6,591 6,879
6,591 6,879
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11. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
as restated
£ £
Other timing differences 34,283 20,684
12. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 30 2
13. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £211 (PY Nil) were due to the fund. They are included in Other Creditors.
14. Related Party Transactions
D&C Engineering Designs LtdConnected party by virtue of common shareholding & directorshipDuring the financial year, D&C Engineering Services Ltd provided D&C Engineering Designs Ltd with a loan of £40,000 to fund working capital. As at the balance sheet date, £40,000 (PY Nil) was owed to D&C Engineering Services Ltd. The loan is free of interest and, repayable on demand

D&C Engineering Designs Ltd

Connected party by virtue of common shareholding & directorship

During the financial year, D&C Engineering Services Ltd provided D&C Engineering Designs Ltd with a loan of £40,000 to fund working capital. As at the balance sheet date, £40,000 (PY Nil) was owed to D&C Engineering Services Ltd. The loan is free of interest and, repayable on demand

15. Transition to FRS 102
Effective from 1 January 2022, the company has transitioned from the Financial Reporting Standard for Micro-Entities (FRS 105) to FRS 102 Section 1A. This change reflects the company's decision to adopt a more comprehensive accounting framework in line with its evolving financial reporting needs. This transition ensures continued compliance with accounting standards and enhances the transparency and comparability of the company's financial statements.
The transition has been accounted for in accordance with Section 35 of FRS 102, which deals with first-time adoption. Comparative figures for the previous period have been restated accordingly.
Full disclosures related to the impact of the transition are provided in the relevant notes to the financial statements. 
Effective from 1 January 2022, the company has transitioned from the Financial Reporting Standard for Micro-Entities (FRS 105) to FRS 102 Section 1A. This change reflects the company's decision to adopt a more comprehensive accounting framework in line with its evolving financial reporting needs.
The transition has been accounted for in accordance with Section 35 of FRS 102, which deals with first-time adoption. An opening balance sheet as of 31 December 2022 was prepared, and necessary adjustments were recognized directly in equity. Comparative figures for the previous period have been restated accordingly, specifically, deferred taxation only.
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