Acorah Software Products - Accounts Production 16.1.300 false true false 1 May 2023 30 April 2024 30 April 2024 10137320 Mr Wayne Jarvis Mr Darren Jarvis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10137320 2023-04-30 10137320 2024-04-30 10137320 2023-05-01 2024-04-30 10137320 frs-core:CurrentFinancialInstruments 2024-04-30 10137320 frs-core:Non-currentFinancialInstruments 2024-04-30 10137320 frs-core:BetweenOneFiveYears 2024-04-30 10137320 frs-core:ComputerEquipment 2024-04-30 10137320 frs-core:ComputerEquipment 2023-05-01 2024-04-30 10137320 frs-core:ComputerEquipment 2023-04-30 10137320 frs-core:FurnitureFittings 2024-04-30 10137320 frs-core:FurnitureFittings 2023-05-01 2024-04-30 10137320 frs-core:FurnitureFittings 2023-04-30 10137320 frs-core:MotorVehicles 2024-04-30 10137320 frs-core:MotorVehicles 2023-05-01 2024-04-30 10137320 frs-core:MotorVehicles 2023-04-30 10137320 frs-core:WithinOneYear 2024-04-30 10137320 frs-core:ShareCapital 2024-04-30 10137320 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10137320 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10137320 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10137320 frs-bus:SmallEntities 2023-05-01 2024-04-30 10137320 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10137320 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10137320 frs-bus:Director1 2023-05-01 2024-04-30 10137320 frs-bus:Director2 2023-05-01 2024-04-30 10137320 frs-countries:EnglandWales 2023-05-01 2024-04-30
Registered number: 10137320
D & W Auto Services Ltd
Financial Statements
For The Year Ended 30 April 2024
Whitesails Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10137320
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 72,394
72,394
CURRENT ASSETS
Stocks 5 5,093
Cash at bank and in hand 67,224
72,317
Creditors: Amounts Falling Due Within One Year 6 (64,655 )
NET CURRENT ASSETS (LIABILITIES) 7,662
TOTAL ASSETS LESS CURRENT LIABILITIES 80,056
Creditors: Amounts Falling Due After More Than One Year 7 (2,890 )
NET ASSETS 77,166
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account 77,165
SHAREHOLDERS' FUNDS 77,166
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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 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
Mr Wayne Jarvis
Director
12th January 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
D & W Auto Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10137320 . The registered office is 567 Wolseley Road, Plymouth, PL5 1UD.
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:
Motor Vehicles 7% Reducing balance
Fixtures & Fittings 7% Reducing balance
Computer Equipment 7% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8
8
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 62,217 2,308 29,510 94,035
Additions - 17,558 - 17,558
As at 30 April 2024 62,217 19,866 29,510 111,593
Depreciation
As at 1 May 2023 16,813 1,430 16,829 35,072
Provided during the period 3,178 61 888 4,127
As at 30 April 2024 19,991 1,491 17,717 39,199
Net Book Value
As at 30 April 2024 42,226 18,375 11,793 72,394
As at 1 May 2023 45,404 878 12,681 58,963
5. Stocks
2024
£
Materials 5,093
6. Creditors: Amounts Falling Due Within One Year
2024
£
Net obligations under finance lease and hire purchase contracts 2,939
Other creditors 60,358
Taxation and social security 1,358
64,655
7. Creditors: Amounts Falling Due After More Than One Year
2024
£
Net obligations under finance lease and hire purchase contracts 2,890
8. Obligations Under Finance Leases and Hire Purchase
2024
£
The future minimum finance lease payments are as follows:
Not later than one year 2,939
Later than one year and not later than five years 2,890
5,829
5,829
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9. Share Capital
2024
£
Allotted, Called up and fully paid 1
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