Acorah Software Products - Accounts Production 16.0.110 false true true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10933376 Mr Daniel Nottage Mrs Gemma Louise Nottage iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10933376 2023-08-31 10933376 2024-08-31 10933376 2023-09-01 2024-08-31 10933376 frs-core:CurrentFinancialInstruments 2024-08-31 10933376 frs-core:Non-currentFinancialInstruments 2024-08-31 10933376 frs-core:ComputerEquipment 2024-08-31 10933376 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10933376 frs-core:ComputerEquipment 2023-08-31 10933376 frs-core:FurnitureFittings 2024-08-31 10933376 frs-core:FurnitureFittings 2023-09-01 2024-08-31 10933376 frs-core:FurnitureFittings 2023-08-31 10933376 frs-core:NetGoodwill 2024-08-31 10933376 frs-core:NetGoodwill 2023-09-01 2024-08-31 10933376 frs-core:NetGoodwill 2023-08-31 10933376 frs-core:MotorVehicles 2024-08-31 10933376 frs-core:MotorVehicles 2023-09-01 2024-08-31 10933376 frs-core:MotorVehicles 2023-08-31 10933376 frs-core:PlantMachinery 2024-08-31 10933376 frs-core:PlantMachinery 2023-09-01 2024-08-31 10933376 frs-core:PlantMachinery 2023-08-31 10933376 frs-core:ShareCapital 2024-08-31 10933376 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10933376 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10933376 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10933376 frs-bus:SmallEntities 2023-09-01 2024-08-31 10933376 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10933376 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10933376 frs-bus:Director1 2023-09-01 2024-08-31 10933376 frs-bus:Director1 2023-08-31 10933376 frs-bus:Director1 2024-08-31 10933376 frs-bus:Director2 2023-09-01 2024-08-31 10933376 frs-countries:EnglandWales 2023-09-01 2024-08-31 10933376 2022-08-31 10933376 2023-08-31 10933376 2022-09-01 2023-08-31 10933376 frs-core:CurrentFinancialInstruments 2023-08-31 10933376 frs-core:Non-currentFinancialInstruments 2023-08-31 10933376 frs-core:ShareCapital 2023-08-31 10933376 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10933376
DTM-GB Ltd
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 10933376
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,995 7,846
5,995 7,846
CURRENT ASSETS
Stocks 6 2,150 2,043
Debtors 7 58,887 25,562
Cash at bank and in hand 8,926 723
69,963 28,328
Creditors: Amounts Falling Due Within One Year 8 (66,301 ) (37,998 )
NET CURRENT ASSETS (LIABILITIES) 3,662 (9,670 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,657 (1,824 )
Creditors: Amounts Falling Due After More Than One Year 9 (6,427 ) (8,290 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,499 ) (1,962 )
NET ASSETS/(LIABILITIES) 1,731 (12,076 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Income Statement 1,729 (12,078 )
SHAREHOLDERS' FUNDS 1,731 (12,076)
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For the year ending 31 August 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 Income Statement.
On behalf of the board
Mr Daniel Nottage
Director
29/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DTM-GB Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10933376 . The registered office is Unit 13b Sapperton Park, Sappertonfield Lane,, Derby, United Kingdom, DE65 5SN.
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. Going Concern Disclosure
The directors consider that the company will continue to operate based on the current financial information and continued support of the bank and directors. On the basis the directors consider it appropriate to prepare the accounts on a going concern basis.
2.3. 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.

2.4. 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. It is amortised to income statement over its estimated economic life of 4 years.
2.5. 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% reducing balance method
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 20% reducing balance method
Computer Equipment 33% reducing balance method
2.6. 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.
2.7. 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.

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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 10,000
As at 31 August 2024 10,000
Amortisation
As at 1 September 2023 10,000
As at 31 August 2024 10,000
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 3,881 20,695 1,347 10,234 36,157
Additions - - - 165 165
As at 31 August 2024 3,881 20,695 1,347 10,399 36,322
Depreciation
As at 1 September 2023 2,172 17,013 859 8,267 28,311
Provided during the period 342 921 98 655 2,016
As at 31 August 2024 2,514 17,934 957 8,922 30,327
Net Book Value
As at 31 August 2024 1,367 2,761 390 1,477 5,995
As at 1 September 2023 1,709 3,682 488 1,967 7,846
6. Stocks
2024 2023
£ £
Stock 2,150 2,043
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 39,037 23,956
Other debtors 19,850 1,606
58,887 25,562
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,620 8,156
Bank loans and overdrafts 10,149 1,580
Other creditors 30,142 26,238
Taxation and social security 14,390 2,024
66,301 37,998
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,427 8,290
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Daniel Nottage 20,477 (17,000 ) 10,000 - 13,477
The above loan is unsecured, interest free and repayable on demand.
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