Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 07680337 Mr Mark Wadsworth Mrs Michelle Wadsworth Mr Mark and Mrs Michelle Wadsworth true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07680337 2023-06-30 07680337 2024-06-30 07680337 2023-07-01 2024-06-30 07680337 frs-core:CurrentFinancialInstruments 2024-06-30 07680337 frs-core:ComputerEquipment 2024-06-30 07680337 frs-core:ComputerEquipment 2023-07-01 2024-06-30 07680337 frs-core:ComputerEquipment 2023-06-30 07680337 frs-core:MotorVehicles 2024-06-30 07680337 frs-core:MotorVehicles 2023-07-01 2024-06-30 07680337 frs-core:MotorVehicles 2023-06-30 07680337 frs-core:PlantMachinery 2024-06-30 07680337 frs-core:PlantMachinery 2023-07-01 2024-06-30 07680337 frs-core:PlantMachinery 2023-06-30 07680337 frs-core:ShareCapital 2024-06-30 07680337 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07680337 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07680337 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 07680337 frs-bus:SmallEntities 2023-07-01 2024-06-30 07680337 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07680337 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 07680337 1 2023-07-01 2024-06-30 07680337 frs-bus:Director1 2023-07-01 2024-06-30 07680337 frs-bus:Director2 2023-07-01 2024-06-30 07680337 frs-core:CurrentFinancialInstruments 1 2024-06-30 07680337 frs-countries:EnglandWales 2023-07-01 2024-06-30 07680337 2022-06-30 07680337 2023-06-30 07680337 2022-07-01 2023-06-30 07680337 frs-core:CurrentFinancialInstruments 2023-06-30 07680337 frs-core:WithinOneYear 2023-06-30 07680337 frs-core:ShareCapital 2023-06-30 07680337 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 07680337 frs-core:CurrentFinancialInstruments 1 2023-06-30
Registered number: 07680337
Door and Gate Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07680337
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,906 62,206
54,906 62,206
CURRENT ASSETS
Stocks 5 70,849 72,489
Debtors 6 6,038 12,465
Cash at bank and in hand 87,734 73,952
164,621 158,906
Creditors: Amounts Falling Due Within One Year 7 (101,766 ) (101,439 )
NET CURRENT ASSETS (LIABILITIES) 62,855 57,467
TOTAL ASSETS LESS CURRENT LIABILITIES 117,761 119,673
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (14,550 ) (11,819 )
NET ASSETS 103,211 107,854
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 103,201 107,844
SHAREHOLDERS' FUNDS 103,211 107,854
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Page 2
For the year ending 30 June 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
Mrs Michelle Wadsworth
Director
20/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Door and Gate Services Limited Registered number 07680337 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 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.
2.6. 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.
2.7. 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 1 1
Sales, marketing and distribution 3 2
4 3
Page 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 70,299 115,510 8,088 193,897
Additions 10,696 - 307 11,003
As at 30 June 2024 80,995 115,510 8,395 204,900
Depreciation
As at 1 July 2023 45,551 79,592 6,548 131,691
Provided during the period 8,861 8,980 462 18,303
As at 30 June 2024 54,412 88,572 7,010 149,994
Net Book Value
As at 30 June 2024 26,583 26,938 1,385 54,906
As at 1 July 2023 24,748 35,918 1,540 62,206
5. Stocks
2024 2023
£ £
Stock 70,849 72,489
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 989 7,306
Prepayments and accrued income 2,158 1,911
PAYE control 2,891 3,248
6,038 12,465
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 5,535
Trade creditors 2,271 -
Corporation tax 30,745 31,663
VAT 7,721 7,601
Wages control 4,126 -
Pension control 158 -
Accruals and deferred income 197 93
Directors' loan accounts 56,548 56,547
101,766 101,439
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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 - 5,535
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 14,550 11,819
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Mark Wadsworth 28,200 28,200
Mrs Michelle Wadsworth 37,600 37,600
12. Related Party Transactions
The company is controlled by Mr & Mrs Wadsworth, directors and shareholders of the company.
The balance on the directors' loan account of Mr & Mrs Wadsworth at 30th June 2024 was £56,548
due from the Company. (2023 - £56,547)
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Mark and Mrs Michelle Wadsworth by virtue of their ownership of 70% of the issued share capital in the company.
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