Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 04061405 Mr Gary Holland Mr Gareth Pywell Mr Jack Holland Mrs Phyllis Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04061405 2023-08-31 04061405 2024-08-31 04061405 2023-09-01 2024-08-31 04061405 frs-core:CurrentFinancialInstruments 2024-08-31 04061405 frs-core:Non-currentFinancialInstruments 2024-08-31 04061405 frs-core:BetweenOneFiveYears 2024-08-31 04061405 frs-core:ComputerEquipment 2024-08-31 04061405 frs-core:ComputerEquipment 2023-09-01 2024-08-31 04061405 frs-core:ComputerEquipment 2023-08-31 04061405 frs-core:MotorVehicles 2024-08-31 04061405 frs-core:MotorVehicles 2023-09-01 2024-08-31 04061405 frs-core:MotorVehicles 2023-08-31 04061405 frs-core:PlantMachinery 2024-08-31 04061405 frs-core:PlantMachinery 2023-09-01 2024-08-31 04061405 frs-core:PlantMachinery 2023-08-31 04061405 frs-core:WithinOneYear 2024-08-31 04061405 frs-core:ShareCapital 2024-08-31 04061405 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04061405 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04061405 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 04061405 frs-bus:SmallEntities 2023-09-01 2024-08-31 04061405 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04061405 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04061405 frs-core:DeferredTaxation 2023-09-01 2024-08-31 04061405 frs-core:DeferredTaxation 2023-08-31 04061405 frs-core:DeferredTaxation 2024-08-31 04061405 frs-bus:Director1 2023-09-01 2024-08-31 04061405 frs-bus:Director2 2023-09-01 2024-08-31 04061405 frs-bus:Director3 2023-09-01 2024-08-31 04061405 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 04061405 frs-core:CurrentFinancialInstruments 3 2024-08-31 04061405 frs-core:CurrentFinancialInstruments 5 2024-08-31 04061405 frs-countries:EnglandWales 2023-09-01 2024-08-31 04061405 2022-08-31 04061405 2023-08-31 04061405 2022-09-01 2023-08-31 04061405 frs-core:CurrentFinancialInstruments 2023-08-31 04061405 frs-core:Non-currentFinancialInstruments 2023-08-31 04061405 frs-core:BetweenOneFiveYears 2023-08-31 04061405 frs-core:MotorVehicles 2022-09-01 2023-08-31 04061405 frs-core:WithinOneYear 2023-08-31 04061405 frs-core:ShareCapital 2023-08-31 04061405 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 04061405 frs-core:CurrentFinancialInstruments 3 2023-08-31 04061405 frs-core:CurrentFinancialInstruments 5 2023-08-31
Registered number: 04061405
D-Tect Security Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04061405
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,692 37,951
55,692 37,951
CURRENT ASSETS
Stocks 1,237 742
Debtors 5 118,462 72,989
Cash at bank and in hand 127,534 72,151
247,233 145,882
Creditors: Amounts Falling Due Within One Year 6 (98,322 ) (59,361 )
NET CURRENT ASSETS (LIABILITIES) 148,911 86,521
TOTAL ASSETS LESS CURRENT LIABILITIES 204,603 124,472
Creditors: Amounts Falling Due After More Than One Year 7 (29,152 ) (21,057 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (14,764 ) (7,590 )
NET ASSETS 160,687 95,825
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 160,587 95,725
SHAREHOLDERS' FUNDS 160,687 95,825
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr Gary Holland
Director
16/02/2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D-Tect Security Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04061405 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% 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.
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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 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.
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 asset reflects 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.
2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 11,453 36,943 22,363 70,759
Additions - 36,305 - 36,305
As at 31 August 2024 11,453 73,248 22,363 107,064
Depreciation
As at 1 September 2023 8,207 4,618 19,983 32,808
Provided during the period 812 17,157 595 18,564
As at 31 August 2024 9,019 21,775 20,578 51,372
...CONTINUED
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Net Book Value
As at 31 August 2024 2,434 51,473 1,785 55,692
As at 1 September 2023 3,246 32,325 2,380 37,951
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 51,472 32,325
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 118,462 55,742
Other debtors - 17,247
118,462 72,989
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,693 5,055
Bank loans and overdrafts 4,000 4,000
Corporation tax 29,692 14,407
PAYE control 11,815 12,609
VAT 16,582 18,468
Wages control 5,776 -
Pension creditor 376 -
Credit Card 9,800 1,576
Cash in transit 633 -
Accruals and deferred income 7,508 2,799
Directors' loan accounts 447 447
98,322 59,361
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 25,152 13,057
Bank loans 4,000 8,000
29,152 21,057
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,693 5,055
Later than one year and not later than five years 25,152 13,057
36,845 18,112
36,845 18,112
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 14,764 7,590
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2023 7,590 7,590
Additions 7,174 7,174
Balance at 31 August 2024 14,764 14,764
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 11,693 16,245
Later than one year and not later than five years 25,153 22,978
36,846 39,223
13. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Gary Holland 41,000 35,000
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14. Related Party Transactions
The company is controlled by Mr G Holland, Mr G Pywell and Mr J Holland, directors and shareholders of the company.
The balance on the director's loan account of Mr G Holland at 31st August 2024 was £447 due from the company (2023 - £447). 
G Holland has given a personal guarantee in respect of the bank overdraft to a limit of £25,000.
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