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 04093532 Mr Robert Cross Mr Philip Trotter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04093532 2023-04-30 04093532 2024-04-30 04093532 2023-05-01 2024-04-30 04093532 frs-core:ComputerEquipment 2023-05-01 2024-04-30 04093532 frs-core:MoreThanFiveYears 2024-04-30 04093532 frs-core:MotorVehicles 2023-05-01 2024-04-30 04093532 frs-core:PlantMachinery 2023-05-01 2024-04-30 04093532 frs-core:ShareCapital 2024-04-30 04093532 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04093532 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04093532 frs-bus:AbridgedAccounts 2023-05-01 2024-04-30 04093532 frs-bus:SmallEntities 2023-05-01 2024-04-30 04093532 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04093532 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04093532 frs-bus:Director1 2023-05-01 2024-04-30 04093532 frs-bus:Director2 2023-05-01 2024-04-30 04093532 frs-countries:EnglandWales 2023-05-01 2024-04-30 04093532 2022-04-30 04093532 2023-04-30 04093532 2022-05-01 2023-04-30 04093532 frs-core:MoreThanFiveYears 2023-04-30 04093532 frs-core:ShareCapital 2023-04-30 04093532 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 04093532
R W Davis & Son LTD
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04093532
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,199 15,286
54,199 15,286
CURRENT ASSETS
Stocks 68,377 28,175
Debtors 48,925 75,888
Cash at bank and in hand 42,449 123,715
159,751 227,778
Creditors: Amounts Falling Due Within One Year (42,321 ) (65,341 )
NET CURRENT ASSETS (LIABILITIES) 117,430 162,437
TOTAL ASSETS LESS CURRENT LIABILITIES 171,629 177,723
PROVISIONS FOR LIABILITIES
Deferred Taxation 5 (9,325 ) (2,904 )
NET ASSETS 162,304 174,819
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account 161,304 173,819
SHAREHOLDERS' FUNDS 162,304 174,819
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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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Philip Trotter
Director
28/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
R W Davis & Son LTD Registered number 04093532 is a limited by shares company incorporated in England & Wales. The Registered Office is Junction Dry Dock, Canal Bank, Saul, Gloucester, GL2 7LA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

In respect of long-term contracts, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts is recognised by reference to their stage of completion.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 10% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 10% reducing balance
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 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 3 3
Manufacturing 4 4
7 7
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4. Tangible Assets
Total
£
Cost
As at 1 May 2023 84,198
Additions 52,755
Disposals (20,539 )
As at 30 April 2024 116,414
Depreciation
As at 1 May 2023 68,912
Provided during the period 13,125
Disposals (19,822 )
As at 30 April 2024 62,215
Net Book Value
As at 30 April 2024 54,199
As at 1 May 2023 15,286
5. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 9,325 2,904
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Other Commitments
At the end of the period the company had minimum lease payments under non-cancellable leases as follows:
2024 2023
£ £
Later than five years 609,000 649,600
609,000 649,600
8. Related Party Transactions
During the year R W Davis & Son Ltd was charged £44,400 (2023 - £44,400) for management charges by Marine Holdings (Sharpness) Limited, a company in which R Cross is a Director. At the year end Marine Holdings was owed £nil (2023 - £nil) by R W Davis & Son Ltd. This amount is included within trade creditors.
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