Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 28 February 2022 false 1 May 2023 30 April 2024 30 April 2024 09435754 Mr J N Walsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09435754 2023-04-30 09435754 2024-04-30 09435754 2023-05-01 2024-04-30 09435754 frs-core:CurrentFinancialInstruments 2024-04-30 09435754 frs-core:Non-currentFinancialInstruments 2024-04-30 09435754 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 09435754 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09435754 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 09435754 frs-core:MotorVehicles 2024-04-30 09435754 frs-core:MotorVehicles 2023-05-01 2024-04-30 09435754 frs-core:MotorVehicles 2023-04-30 09435754 frs-core:PlantMachinery 2024-04-30 09435754 frs-core:PlantMachinery 2023-05-01 2024-04-30 09435754 frs-core:PlantMachinery 2023-04-30 09435754 frs-core:ShareCapital 2024-04-30 09435754 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 09435754 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09435754 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 09435754 frs-bus:SmallEntities 2023-05-01 2024-04-30 09435754 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09435754 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 09435754 frs-bus:Director1 2023-05-01 2024-04-30 09435754 frs-bus:Director1 2023-04-30 09435754 frs-bus:Director1 2024-04-30 09435754 frs-core:CurrentFinancialInstruments 2 2024-04-30 09435754 frs-countries:EnglandWales 2023-05-01 2024-04-30 09435754 2022-02-27 09435754 2023-04-30 09435754 2022-02-28 2023-04-30 09435754 frs-core:CurrentFinancialInstruments 2023-04-30 09435754 frs-core:Non-currentFinancialInstruments 2023-04-30 09435754 frs-core:ShareCapital 2023-04-30 09435754 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 09435754 frs-core:CurrentFinancialInstruments 2 2023-04-30
Registered number: 09435754
Dishley Mill Developments Limited
Financial Statements
For The Year Ended 30 April 2024
Cound & Co LLP
Chartered Accountants
1 Princes Court Royal Way
Loughborough
LE11 5XR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09435754
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 134,134 136,217
134,134 136,217
CURRENT ASSETS
Stocks 5 617,700 617,700
Debtors 6 80,696 142,580
Cash at bank and in hand 86,446 80,150
784,842 840,430
Creditors: Amounts Falling Due Within One Year 7 (714,153 ) (236,184 )
NET CURRENT ASSETS (LIABILITIES) 70,689 604,246
TOTAL ASSETS LESS CURRENT LIABILITIES 204,823 740,463
Creditors: Amounts Falling Due After More Than One Year 8 (105,128 ) (582,946 )
NET ASSETS 99,695 157,517
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 99,595 157,417
SHAREHOLDERS' FUNDS 99,695 157,517
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 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 J N Walsh
Director
27th January 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
Dishley Mill Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09435754 . The registered office is 1 Princes Court Royal Way, Loughborough, LE11 5XR.
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. 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:
Freehold No depreciation is charged
Plant & Machinery 25% pa of cost
Motor Vehicles 25% pa reducing balance
2.3. 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.
2.4. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees
Average number of employees, including directors, during the year was 1 (2023: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2023 127,887 2,920 22,300 153,107
As at 30 April 2024 127,887 2,920 22,300 153,107
Depreciation
As at 1 May 2023 - 2,920 13,970 16,890
Provided during the period - - 2,083 2,083
As at 30 April 2024 - 2,920 16,053 18,973
Net Book Value
As at 30 April 2024 127,887 - 6,247 134,134
As at 1 May 2023 127,887 - 8,330 136,217
5. Stocks
30 April 2024 30 April 2023
£ £
Work in progress 617,700 617,700
6. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Prepayments and accrued income 11,333 1,274
Other debtors 2,100 2,600
Director's loan account - 71,443
Amounts owed by associates 67,263 67,263
80,696 142,580
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,182
Trade creditors 13 2,385
Bank loans and overdrafts 477,818 10,000
Corporation tax 1,702 4,008
VAT 10,647 10,647
Other creditors 24,422 21,205
White Ridge Properties Ltd loan 194,917 179,071
Accruals and deferred income 4,537 4,686
Director's loan account 97 -
714,153 236,184
8. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Bank loans 105,128 582,946
9. Secured Creditors
Of the creditors the following amounts are secured.
30 April 2024 30 April 2023
£ £
Bank loans and overdrafts 562,113 526,113
10. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr John Walsh 71,443 - 71,443 - -
The above loan was unsecured, repayable on demand and interest has been charged at the official rate.
Page 5