Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 13544488 D Hughes S Mason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13544488 2023-08-31 13544488 2024-08-31 13544488 2023-09-01 2024-08-31 13544488 frs-core:CurrentFinancialInstruments 2024-08-31 13544488 frs-core:ComputerEquipment 2024-08-31 13544488 frs-core:ComputerEquipment 2023-09-01 2024-08-31 13544488 frs-core:ComputerEquipment 2023-08-31 13544488 frs-core:MotorVehicles 2024-08-31 13544488 frs-core:MotorVehicles 2023-09-01 2024-08-31 13544488 frs-core:MotorVehicles 2023-08-31 13544488 frs-core:PlantMachinery 2024-08-31 13544488 frs-core:PlantMachinery 2023-09-01 2024-08-31 13544488 frs-core:PlantMachinery 2023-08-31 13544488 frs-core:ShareCapital 2024-08-31 13544488 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13544488 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13544488 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 13544488 frs-bus:SmallEntities 2023-09-01 2024-08-31 13544488 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13544488 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 13544488 frs-bus:Director1 2023-09-01 2024-08-31 13544488 frs-bus:Director2 2023-09-01 2024-08-31 13544488 frs-countries:EnglandWales 2023-09-01 2024-08-31 13544488 2022-08-31 13544488 2023-08-31 13544488 2022-09-01 2023-08-31 13544488 frs-core:CurrentFinancialInstruments 2023-08-31 13544488 frs-core:ShareCapital 2023-08-31 13544488 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 13544488
D & M Plastering Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13544488
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,323 16,735
12,323 16,735
CURRENT ASSETS
Debtors 5 90,986 53,385
Cash at bank and in hand 18,647 38,557
109,633 91,942
Creditors: Amounts Falling Due Within One Year 6 (29,080 ) (31,316 )
NET CURRENT ASSETS (LIABILITIES) 80,553 60,626
TOTAL ASSETS LESS CURRENT LIABILITIES 92,876 77,361
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,081 ) (3,180 )
NET ASSETS 89,795 74,181
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 89,695 74,081
SHAREHOLDERS' FUNDS 89,795 74,181
Page 1
Page 2
For the year ending 31 August 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
D Hughes
Director
16 October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D & M Plastering Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13544488 . The registered office is Stanway House, Almondsbury Business Centre, Bristol , BS32 4QH.
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.
The financial statements are prepared in the Pounds Sterling, rounded to the nearest £1. 
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 50% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 33% Straight Line
2.4. 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: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 508 25,450 1,023 26,981
As at 31 August 2024 508 25,450 1,023 26,981
Depreciation
As at 1 September 2023 296 9,592 358 10,246
Provided during the period 106 3,965 341 4,412
As at 31 August 2024 402 13,557 699 14,658
Net Book Value
As at 31 August 2024 106 11,893 324 12,323
As at 1 September 2023 212 15,858 665 16,735
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 12,640
Prepayments and accrued income 297 684
Other debtors 89,368 10,972
VAT 1,321 820
Other taxes and social security - 28,102
Directors' loan accounts - 167
90,986 53,385
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 528 422
Corporation tax 26,413 30,498
Other creditors 1,639 396
Directors' loan accounts 500 -
29,080 31,316
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
At the end of the financial year, the company owed one Director £250 (2023: £1,001). This loan is interest free and is repayable on demand. 
At the end of the financial year, the company owed one Director £250 (2023: £1,168). This loan is interest free and is repayable on demand. 
At the end of the financial year, the company was owed £81,216 (2023: £0) from a company under common control.
Page 4