Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SC415288 Thomas Dornan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC415288 2023-01-31 SC415288 2024-01-31 SC415288 2023-02-01 2024-01-31 SC415288 frs-core:CurrentFinancialInstruments 2024-01-31 SC415288 frs-core:Non-currentFinancialInstruments 2024-01-31 SC415288 frs-core:BetweenOneFiveYears 2024-01-31 SC415288 frs-core:ComputerEquipment 2024-01-31 SC415288 frs-core:ComputerEquipment 2023-02-01 2024-01-31 SC415288 frs-core:ComputerEquipment 2023-01-31 SC415288 frs-core:FurnitureFittings 2024-01-31 SC415288 frs-core:FurnitureFittings 2023-02-01 2024-01-31 SC415288 frs-core:FurnitureFittings 2023-01-31 SC415288 frs-core:MotorVehicles 2024-01-31 SC415288 frs-core:MotorVehicles 2023-02-01 2024-01-31 SC415288 frs-core:MotorVehicles 2023-01-31 SC415288 frs-core:PlantMachinery 2024-01-31 SC415288 frs-core:PlantMachinery 2023-02-01 2024-01-31 SC415288 frs-core:PlantMachinery 2023-01-31 SC415288 frs-core:WithinOneYear 2024-01-31 SC415288 frs-core:ShareCapital 2024-01-31 SC415288 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC415288 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC415288 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC415288 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC415288 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC415288 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC415288 frs-bus:Director1 2023-02-01 2024-01-31 SC415288 frs-countries:Scotland 2023-02-01 2024-01-31 SC415288 2022-01-31 SC415288 2023-01-31 SC415288 2022-02-01 2023-01-31 SC415288 frs-core:CurrentFinancialInstruments 2023-01-31 SC415288 frs-core:Non-currentFinancialInstruments 2023-01-31 SC415288 frs-core:BetweenOneFiveYears 2023-01-31 SC415288 frs-core:WithinOneYear 2023-01-31 SC415288 frs-core:ShareCapital 2023-01-31 SC415288 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: SC415288
Thomas Dornan Building Services Ltd.
Unaudited Financial Statements
For The Year Ended 31 January 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC415288
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,334 17,777
13,334 17,777
CURRENT ASSETS
Stocks 5 4,250 3,750
Debtors 6 192,644 223,411
Cash at bank and in hand 3,057 487
199,951 227,648
Creditors: Amounts Falling Due Within One Year 7 (48,641 ) (76,247 )
NET CURRENT ASSETS (LIABILITIES) 151,310 151,401
TOTAL ASSETS LESS CURRENT LIABILITIES 164,644 169,178
Creditors: Amounts Falling Due After More Than One Year 8 (23,096 ) (39,063 )
NET ASSETS 141,548 130,115
CAPITAL AND RESERVES
Called up share capital 10 2 2
Income Statement 141,546 130,113
SHAREHOLDERS' FUNDS 141,548 130,115
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Page 2
For the year ending 31 January 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 Income Statement.
On behalf of the board
Thomas Dornan
Director
31/01/2025
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
Thomas Dornan Building Services Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC415288 . The registered office is 14 Newton Place, Glasgow, G3 7PY.
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.
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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% 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 income statement 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 income statement 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.
2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 217 19,998 678 3,682 24,575
As at 31 January 2024 217 19,998 678 3,682 24,575
Depreciation
As at 1 February 2023 28 5,312 392 1,066 6,798
Provided during the period 47 3,671 71 654 4,443
As at 31 January 2024 75 8,983 463 1,720 11,241
Net Book Value
As at 31 January 2024 142 11,015 215 1,962 13,334
As at 1 February 2023 189 14,686 286 2,616 17,777
5. Stocks
2024 2023
£ £
Work in progress 4,250 3,750
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 43,000 78,000
VAT 6,782 2,807
Other taxes and social security 1,397 1,139
Amounts owed by group undertakings 141,465 141,465
192,644 223,411
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,363 3,363
Trade creditors 2,882 8,563
Bank loans and overdrafts 12,373 12,373
Corporation tax 10,796 51,468
Director's loan account 19,227 480
48,641 76,247
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,147 12,572
Bank loans 13,949 26,491
23,096 39,063
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,363 3,363
Later than one year and not later than five years 9,147 12,572
12,510 15,935
12,510 15,935
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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