Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 07238621 Mr Edward Beaton Mr Oliver Chambers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07238621 2023-04-30 07238621 2024-04-30 07238621 2023-05-01 2024-04-30 07238621 frs-core:CurrentFinancialInstruments 2024-04-30 07238621 frs-core:Non-currentFinancialInstruments 2024-04-30 07238621 frs-core:BetweenOneFiveYears 2024-04-30 07238621 frs-core:FurnitureFittings 2024-04-30 07238621 frs-core:FurnitureFittings 2023-05-01 2024-04-30 07238621 frs-core:FurnitureFittings 2023-04-30 07238621 frs-core:MotorVehicles 2024-04-30 07238621 frs-core:MotorVehicles 2023-05-01 2024-04-30 07238621 frs-core:MotorVehicles 2023-04-30 07238621 frs-core:PlantMachinery 2024-04-30 07238621 frs-core:PlantMachinery 2023-05-01 2024-04-30 07238621 frs-core:PlantMachinery 2023-04-30 07238621 frs-core:WithinOneYear 2024-04-30 07238621 frs-core:OtherReservesSubtotal 2024-04-30 07238621 frs-core:ShareCapital 2024-04-30 07238621 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 07238621 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07238621 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 07238621 frs-bus:SmallEntities 2023-05-01 2024-04-30 07238621 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07238621 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 07238621 frs-core:CostValuation 2023-04-30 07238621 frs-core:AdditionsToInvestments 2024-04-30 07238621 frs-core:CostValuation 2024-04-30 07238621 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 07238621 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 07238621 frs-bus:Director1 2023-05-01 2024-04-30 07238621 frs-bus:Director2 2023-05-01 2024-04-30 07238621 1 2023-05-01 2024-04-30 07238621 frs-core:CurrentFinancialInstruments 1 2024-04-30 07238621 frs-core:CurrentFinancialInstruments 9 2024-04-30 07238621 frs-countries:EnglandWales 2023-05-01 2024-04-30 07238621 2022-04-30 07238621 2023-04-30 07238621 2022-05-01 2023-04-30 07238621 frs-core:CurrentFinancialInstruments 2023-04-30 07238621 frs-core:Non-currentFinancialInstruments 2023-04-30 07238621 frs-core:BetweenOneFiveYears 2023-04-30 07238621 frs-core:WithinOneYear 2023-04-30 07238621 frs-core:OtherReservesSubtotal 2023-04-30 07238621 frs-core:ShareCapital 2023-04-30 07238621 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 07238621 1 2022-05-01 2023-04-30 07238621 frs-core:CurrentFinancialInstruments 1 2023-04-30 07238621 frs-core:CurrentFinancialInstruments 9 2023-04-30
Registered number: 07238621
Virtual Data Centre Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Accountancy Extra
33 Harrison Road
Halifax
HX1 2AF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07238621
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 249,340 274,571
Investments 5 50,000 -
299,340 274,571
CURRENT ASSETS
Debtors 6 504,722 384,875
Cash at bank and in hand 297,001 313,816
801,723 698,691
Creditors: Amounts Falling Due Within One Year 7 (439,562 ) (208,710 )
NET CURRENT ASSETS (LIABILITIES) 362,161 489,981
TOTAL ASSETS LESS CURRENT LIABILITIES 661,501 764,552
Creditors: Amounts Falling Due After More Than One Year 8 (15,833 ) (56,873 )
NET ASSETS 645,668 707,679
CAPITAL AND RESERVES
Called up share capital 10 300 300
Other reserves 248,999 248,999
Profit and Loss Account 396,369 458,380
SHAREHOLDERS' FUNDS 645,668 707,679
Page 1
Page 2
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
15/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Virtual Data Centre Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07238621 . The registered office is The Waterscape, 42 Leeds & Bradford Road, Kirkstall, Leeds, West Yorkshire, LS5 3EG.
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 20% of WDV
Motor Vehicles 25% of WDV
Fixtures & Fittings 15% of WDV
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. 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 year 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.
...CONTINUED
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2.5. Taxation - continued
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 asset reflects 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 as follows:
2024 2023
17 17
17 17
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 740,336 146,000 11,628 897,964
Additions 30,681 8,619 - 39,300
As at 30 April 2024 771,017 154,619 11,628 937,264
Depreciation
As at 1 May 2023 531,680 84,406 7,307 623,393
Provided during the period 47,586 16,297 648 64,531
As at 30 April 2024 579,266 100,703 7,955 687,924
Net Book Value
As at 30 April 2024 191,751 53,916 3,673 249,340
As at 1 May 2023 208,656 61,594 4,321 274,571
5. Investments
Other
£
Cost
As at 1 May 2023 -
Additions 50,000
As at 30 April 2024 50,000
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 50,000
As at 1 May 2023 -
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Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 438,709 338,607
Prepayments and accrued income 46,650 23,202
Other debtors 3,913 8,000
Directors' loan accounts 15,450 15,066
504,722 384,875
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,674 -
Trade creditors 122,972 101,679
Bank loans and overdrafts 10,000 -
Corporation tax 17,358 16,830
Other taxes and social security 100,973 81,398
Other creditors 9,266 6,219
Pension Payable 2,560 2,586
Rounding (2 ) (2 )
Accruals and deferred income 157,761 -
439,562 208,710
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 22,571
Bank loans 15,833 34,302
15,833 56,873
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 18,674 -
Later than one year and not later than five years - 22,571
18,674 22,571
18,674 22,571
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 300 300
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