Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 04436097 Mr Marvin Crisp Mr James Breakell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04436097 2023-04-30 04436097 2024-04-30 04436097 2023-05-01 2024-04-30 04436097 frs-core:CurrentFinancialInstruments 2024-04-30 04436097 frs-core:Non-currentFinancialInstruments 2024-04-30 04436097 frs-core:ComputerEquipment 2024-04-30 04436097 frs-core:ComputerEquipment 2023-05-01 2024-04-30 04436097 frs-core:ComputerEquipment 2023-04-30 04436097 frs-core:FurnitureFittings 2024-04-30 04436097 frs-core:FurnitureFittings 2023-05-01 2024-04-30 04436097 frs-core:FurnitureFittings 2023-04-30 04436097 frs-core:NetGoodwill 2024-04-30 04436097 frs-core:NetGoodwill 2023-05-01 2024-04-30 04436097 frs-core:NetGoodwill 2023-04-30 04436097 frs-core:MotorVehicles 2024-04-30 04436097 frs-core:MotorVehicles 2023-05-01 2024-04-30 04436097 frs-core:MotorVehicles 2023-04-30 04436097 frs-core:PlantMachinery 2024-04-30 04436097 frs-core:PlantMachinery 2023-05-01 2024-04-30 04436097 frs-core:PlantMachinery 2023-04-30 04436097 frs-core:WithinOneYear 2024-04-30 04436097 frs-core:ShareCapital 2024-04-30 04436097 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04436097 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04436097 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 04436097 frs-bus:SmallEntities 2023-05-01 2024-04-30 04436097 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04436097 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04436097 frs-core:CostValuation 2023-04-30 04436097 frs-core:CostValuation 2024-04-30 04436097 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 04436097 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 04436097 frs-bus:Director1 2023-05-01 2024-04-30 04436097 frs-bus:Director2 2023-05-01 2024-04-30 04436097 frs-countries:EnglandWales 2023-05-01 2024-04-30 04436097 2022-04-30 04436097 2023-04-30 04436097 2022-05-01 2023-04-30 04436097 frs-core:CurrentFinancialInstruments 2023-04-30 04436097 frs-core:Non-currentFinancialInstruments 2023-04-30 04436097 frs-core:WithinOneYear 2023-04-30 04436097 frs-core:ShareCapital 2023-04-30 04436097 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 04436097
D-Tech International Limited
Financial Statements
For The Year Ended 30 April 2024
RDP Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04436097
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 354,363 359,751
Tangible Assets 5 61,216 45,395
Investments 6 257,834 257,834
673,413 662,980
CURRENT ASSETS
Stocks 7 215,042 392,429
Debtors 8 442,004 570,139
Cash at bank and in hand 366,296 490,768
1,023,342 1,453,336
Creditors: Amounts Falling Due Within One Year 9 (208,575 ) (249,315 )
NET CURRENT ASSETS (LIABILITIES) 814,767 1,204,021
TOTAL ASSETS LESS CURRENT LIABILITIES 1,488,180 1,867,001
Creditors: Amounts Falling Due After More Than One Year 10 - (50,000 )
NET ASSETS 1,488,180 1,817,001
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 1,488,080 1,816,901
SHAREHOLDERS' FUNDS 1,488,180 1,817,001
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
Mr James Breakell
Director
30/01/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D-Tech International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04436097 . The registered office is Building 136 Bentwaters Parks, Rendlesham, Woodbridge, Suffolk, IP12 2TW.
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. 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 profit and loss account over its estimated economic life of .... years.
2.4. 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% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 20% Straight Line
2.5. 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.
2.6. 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.
Page 3
Page 4
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 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 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: 19 (2023: 17)
19 17
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 596,558
Additions 28,200
As at 30 April 2024 624,758
Amortisation
As at 1 May 2023 236,807
Provided during the period 33,588
As at 30 April 2024 270,395
Net Book Value
As at 30 April 2024 354,363
As at 1 May 2023 359,751
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 63,865 33,583 16,032 38,519 151,999
Additions - 29,278 200 7,347 36,825
As at 30 April 2024 63,865 62,861 16,232 45,866 188,824
Depreciation
As at 1 May 2023 48,509 7,876 14,448 35,771 106,604
Provided during the period 4,528 12,557 306 3,613 21,004
As at 30 April 2024 53,037 20,433 14,754 39,384 127,608
Net Book Value
As at 30 April 2024 10,828 42,428 1,478 6,482 61,216
As at 1 May 2023 15,356 25,707 1,584 2,748 45,395
6. Investments
Subsidiaries
£
Cost
As at 1 May 2023 257,834
As at 30 April 2024 257,834
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 257,834
As at 1 May 2023 257,834
7. Stocks
2024 2023
£ £
Materials 115,000 232,429
Work in progress 100,042 160,000
215,042 392,429
8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 398,501 566,019
Other debtors 43,503 4,120
442,004 570,139
Page 5
Page 6
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,266 12,487
Trade creditors 78,045 46,553
Other loans 10,574 7,515
Other creditors 51,982 100,668
Taxation and social security 66,708 82,092
208,575 249,315
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 50,000
11. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,266 12,487
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6