Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 11337784 Mr Dean Lawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11337784 2023-03-31 11337784 2024-03-31 11337784 2023-04-01 2024-03-31 11337784 frs-core:CurrentFinancialInstruments 2024-03-31 11337784 frs-core:Non-currentFinancialInstruments 2024-03-31 11337784 frs-core:BetweenOneFiveYears 2024-03-31 11337784 frs-core:MotorVehicles 2024-03-31 11337784 frs-core:MotorVehicles 2023-04-01 2024-03-31 11337784 frs-core:MotorVehicles 2023-03-31 11337784 frs-core:ShareCapital 2024-03-31 11337784 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11337784 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11337784 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 11337784 frs-bus:SmallEntities 2023-04-01 2024-03-31 11337784 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11337784 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 11337784 frs-bus:Director1 2023-04-01 2024-03-31 11337784 frs-countries:EnglandWales 2023-04-01 2024-03-31 11337784 2022-03-31 11337784 2023-03-31 11337784 2022-04-01 2023-03-31 11337784 frs-core:CurrentFinancialInstruments 2023-03-31 11337784 frs-core:Non-currentFinancialInstruments 2023-03-31 11337784 frs-core:BetweenOneFiveYears 2023-03-31 11337784 frs-core:ShareCapital 2023-03-31 11337784 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 11337784
D L Decorators SW Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Trek Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11337784
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,416 7,903
20,416 7,903
CURRENT ASSETS
Debtors 5 59,957 96,686
Cash at bank and in hand 72,025 6,742
131,982 103,428
Creditors: Amounts Falling Due Within One Year 6 (120,939 ) (106,469 )
NET CURRENT ASSETS (LIABILITIES) 11,043 (3,041 )
TOTAL ASSETS LESS CURRENT LIABILITIES 31,459 4,862
Creditors: Amounts Falling Due After More Than One Year 7 (23,689 ) (12,308 )
NET ASSETS/(LIABILITIES) 7,770 (7,446 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 7,769 (7,447 )
SHAREHOLDERS' FUNDS 7,770 (7,446)
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Dean Lawson
Director
30th 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 L Decorators SW Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11337784 . The registered office is 301 St. Peters Road, Plymouth, Devon, PL5 3DU.
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:
Motor Vehicles 18% Reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2023 11,754
Additions 16,995
As at 31 March 2024 28,749
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2023 3,851
Provided during the period 4,482
As at 31 March 2024 8,333
Net Book Value
As at 31 March 2024 20,416
As at 1 April 2023 7,903
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 12,562 44,496
Other debtors 42,666 50,827
VAT 4,729 1,363
59,957 96,686
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 8,408
Other taxes and social security - 31,007
Accruals and deferred income 1,300 600
Director's loan account 67,909 14,724
Amounts owed to associates 51,730 51,730
120,939 106,469
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,662 -
Bank loans 10,027 12,308
23,689 12,308
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 13,662 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4