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 8198869 Mr Christopher Dix iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8198869 2023-03-31 8198869 2024-03-31 8198869 2023-04-01 2024-03-31 8198869 frs-core:CurrentFinancialInstruments 2024-03-31 8198869 frs-core:Non-currentFinancialInstruments 2024-03-31 8198869 frs-core:BetweenOneFiveYears 2024-03-31 8198869 frs-core:NetGoodwill 2024-03-31 8198869 frs-core:NetGoodwill 2023-04-01 2024-03-31 8198869 frs-core:NetGoodwill 2023-03-31 8198869 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 8198869 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 8198869 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 8198869 frs-core:MotorVehicles 2024-03-31 8198869 frs-core:MotorVehicles 2023-04-01 2024-03-31 8198869 frs-core:MotorVehicles 2023-03-31 8198869 frs-core:PlantMachinery 2024-03-31 8198869 frs-core:PlantMachinery 2023-04-01 2024-03-31 8198869 frs-core:PlantMachinery 2023-03-31 8198869 frs-core:WithinOneYear 2024-03-31 8198869 frs-core:ShareCapital 2024-03-31 8198869 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 8198869 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 8198869 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 8198869 frs-bus:SmallEntities 2023-04-01 2024-03-31 8198869 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 8198869 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 8198869 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 8198869 frs-bus:OrdinaryShareClass1 2024-03-31 8198869 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 8198869 frs-bus:OrdinaryShareClass2 2024-03-31 8198869 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 8198869 frs-bus:OrdinaryShareClass3 2024-03-31 8198869 frs-bus:OrdinaryShareClass4 2023-04-01 2024-03-31 8198869 frs-bus:OrdinaryShareClass4 2024-03-31 8198869 frs-bus:OrdinaryShareClass5 2023-04-01 2024-03-31 8198869 frs-bus:OrdinaryShareClass5 2024-03-31 8198869 frs-bus:Director1 2023-04-01 2024-03-31 8198869 frs-bus:Director1 2023-03-31 8198869 frs-bus:Director1 2024-03-31 8198869 frs-countries:EnglandWales 2023-04-01 2024-03-31 8198869 2022-03-31 8198869 2023-03-31 8198869 2022-04-01 2023-03-31 8198869 frs-core:CurrentFinancialInstruments 2023-03-31 8198869 frs-core:Non-currentFinancialInstruments 2023-03-31 8198869 frs-core:BetweenOneFiveYears 2023-03-31 8198869 frs-core:WithinOneYear 2023-03-31 8198869 frs-core:ShareCapital 2023-03-31 8198869 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 8198869 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 8198869 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 8198869 frs-bus:OrdinaryShareClass3 2022-04-01 2023-03-31 8198869 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 8198869 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31
Registered number: 8198869
C W Dix Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 8198869
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 92,272 80,272
Tangible Assets 5 123,880 36,559
216,152 116,831
CURRENT ASSETS
Debtors 6 89,424 101,487
Cash at bank and in hand 14,576 21,037
104,000 122,524
Creditors: Amounts Falling Due Within One Year 7 (82,934 ) (87,464 )
NET CURRENT ASSETS (LIABILITIES) 21,066 35,060
TOTAL ASSETS LESS CURRENT LIABILITIES 237,218 151,891
Creditors: Amounts Falling Due After More Than One Year 8 (128,169 ) (48,253 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (8,453 ) (5,635 )
NET ASSETS 100,596 98,003
CAPITAL AND RESERVES
Called up share capital 11 550 550
Profit and Loss Account 100,046 97,453
SHAREHOLDERS' FUNDS 100,596 98,003
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 Christopher Dix
Director
27/12/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C W Dix Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8198869 . The registered office is 4 Silkwood Court, Wakefield, West Yorkshire, WF5 9TP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis and in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The financial statements are prepared in sterling, which is the functional currency of the entity.



2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 20% per annum straight
Plant & Machinery 25% per annum reducing balance
Motor Vehicles 25% per annum reducing balance
2.5. 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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 6)
5 6
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 80,272
Additions 12,000
As at 31 March 2024 92,272
Net Book Value
As at 31 March 2024 92,272
As at 1 April 2023 80,272
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2023 7,683 71,030 - 78,713
Additions - 14,047 87,110 101,157
As at 31 March 2024 7,683 85,077 87,110 179,870
Depreciation
As at 1 April 2023 - 42,154 - 42,154
Provided during the period - 6,586 7,250 13,836
As at 31 March 2024 - 48,740 7,250 55,990
Net Book Value
As at 31 March 2024 7,683 36,337 79,860 123,880
As at 1 April 2023 7,683 28,876 - 36,559
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 44,482 42,248
Prepayments and accrued income 2,711 2,711
Other debtors 11,356 11,356
Director's loan account 30,875 45,172
89,424 101,487
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,587 -
Trade creditors 20,464 15,067
Bank loans and overdrafts 10,294 10,294
Corporation tax 16,669 7,443
Other taxes and social security 17,660 52,660
Accruals and deferred income 1,260 2,000
82,934 87,464
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 65,921 -
Bank loans 62,248 48,253
128,169 48,253
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,587 -
Later than one year and not later than five years 65,921 -
82,508 -
82,508 -
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 8,453 5,635
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
500 Ordinary Shares of £ 1.000 each 500 500
10 Ordinary A shares of £ 1.000 each 10 10
10 Ordinary B shares of £ 1.000 each 10 10
10 Ordinary C shares of £ 1.000 each 10 10
10 Ordinary D shares of £ 1.000 each 10 10
10 Ordinary E shares of £ 1.000 each 10 10
550 550
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Page 6
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Christopher Dix 45,172 31,703 46,000 - 30,875
The above loan is unsecured, interest free and repayable on demand.
13. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 46,000 47,000
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