Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 13308566 Mr Dean Watts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13308566 2023-04-30 13308566 2024-04-30 13308566 2023-05-01 2024-04-30 13308566 frs-core:CurrentFinancialInstruments 2024-04-30 13308566 frs-core:Non-currentFinancialInstruments 2024-04-30 13308566 frs-core:BetweenOneFiveYears 2024-04-30 13308566 frs-core:FurnitureFittings 2024-04-30 13308566 frs-core:FurnitureFittings 2023-05-01 2024-04-30 13308566 frs-core:FurnitureFittings 2023-04-30 13308566 frs-core:MotorVehicles 2024-04-30 13308566 frs-core:MotorVehicles 2023-05-01 2024-04-30 13308566 frs-core:MotorVehicles 2023-04-30 13308566 frs-core:PlantMachinery 2024-04-30 13308566 frs-core:PlantMachinery 2023-05-01 2024-04-30 13308566 frs-core:PlantMachinery 2023-04-30 13308566 frs-core:WithinOneYear 2024-04-30 13308566 frs-core:ShareCapital 2024-04-30 13308566 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13308566 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13308566 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 13308566 frs-bus:SmallEntities 2023-05-01 2024-04-30 13308566 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13308566 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13308566 frs-bus:Director1 2023-05-01 2024-04-30 13308566 frs-bus:Director1 2023-04-30 13308566 frs-bus:Director1 2024-04-30 13308566 frs-countries:EnglandWales 2023-05-01 2024-04-30 13308566 2022-04-30 13308566 2023-04-30 13308566 2022-05-01 2023-04-30 13308566 frs-core:CurrentFinancialInstruments 2023-04-30 13308566 frs-core:Non-currentFinancialInstruments 2023-04-30 13308566 frs-core:BetweenOneFiveYears 2023-04-30 13308566 frs-core:WithinOneYear 2023-04-30 13308566 frs-core:ShareCapital 2023-04-30 13308566 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 13308566
DR and Sons Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13308566
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,621 27,862
21,621 27,862
CURRENT ASSETS
Stocks 5 7,405 7,254
Debtors 6 91,509 43,478
Cash at bank and in hand 22,980 4,584
121,894 55,316
Creditors: Amounts Falling Due Within One Year 7 (80,272 ) (31,669 )
NET CURRENT ASSETS (LIABILITIES) 41,622 23,647
TOTAL ASSETS LESS CURRENT LIABILITIES 63,243 51,509
Creditors: Amounts Falling Due After More Than One Year 8 (6,755 ) (16,772 )
NET ASSETS 56,488 34,737
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 56,388 34,637
SHAREHOLDERS' FUNDS 56,488 34,737
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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 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 Watts
Director
23 January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DR and Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13308566 . The registered office is 33 West Borough, Wimborne, BH21 1LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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.
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
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% 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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 20,017 20,750 2,115 42,882
Additions - - 848 848
As at 30 April 2024 20,017 20,750 2,963 43,730
Depreciation
As at 1 May 2023 5,064 9,078 878 15,020
Provided during the period 3,738 2,918 433 7,089
As at 30 April 2024 8,802 11,996 1,311 22,109
Net Book Value
As at 30 April 2024 11,215 8,754 1,652 21,621
As at 1 May 2023 14,953 11,672 1,237 27,862
5. Stocks
2024 2023
£ £
Work in progress 7,405 7,254
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 22,920 3,013
Other debtors 53,551 39,290
VAT - 1,175
Director's loan account 15,038 -
91,509 43,478
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,719 8,250
Corporation tax 45,011 15,824
Other taxes and social security 1,495 983
VAT 21,875 -
Other creditors - 3,030
Accruals and deferred income 2,172 3,513
Director's loan account - 69
80,272 31,669
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,755 16,772
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,719 8,250
Later than one year and not later than five years 6,755 16,772
16,474 25,022
16,474 25,022
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Dean Watts (68 ) 96,106 (81,000 ) - 15,038
The above loan is unsecured, interest free and repayable on demand.
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