Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12108502 Mr B J Newton Mr J L Newton Mr S J Newton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12108502 2023-12-31 12108502 2024-12-31 12108502 2024-01-01 2024-12-31 12108502 frs-core:CurrentFinancialInstruments 2024-12-31 12108502 frs-core:Non-currentFinancialInstruments 2024-12-31 12108502 frs-core:BetweenOneFiveYears 2024-12-31 12108502 frs-core:NetGoodwill 2024-12-31 12108502 frs-core:NetGoodwill 2024-01-01 2024-12-31 12108502 frs-core:NetGoodwill 2023-12-31 12108502 frs-core:MotorVehicles 2024-12-31 12108502 frs-core:MotorVehicles 2024-01-01 2024-12-31 12108502 frs-core:MotorVehicles 2023-12-31 12108502 frs-core:PlantMachinery 2024-12-31 12108502 frs-core:PlantMachinery 2024-01-01 2024-12-31 12108502 frs-core:PlantMachinery 2023-12-31 12108502 frs-core:WithinOneYear 2024-12-31 12108502 frs-core:ShareCapital 2024-12-31 12108502 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12108502 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12108502 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12108502 frs-bus:SmallEntities 2024-01-01 2024-12-31 12108502 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12108502 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12108502 frs-bus:Director1 2024-01-01 2024-12-31 12108502 frs-bus:Director2 2024-01-01 2024-12-31 12108502 frs-bus:Director3 2024-01-01 2024-12-31 12108502 frs-countries:EnglandWales 2024-01-01 2024-12-31 12108502 2022-12-31 12108502 2023-12-31 12108502 2023-01-01 2023-12-31 12108502 frs-core:CurrentFinancialInstruments 2023-12-31 12108502 frs-core:Non-currentFinancialInstruments 2023-12-31 12108502 frs-core:BetweenOneFiveYears 2023-12-31 12108502 frs-core:WithinOneYear 2023-12-31 12108502 frs-core:ShareCapital 2023-12-31 12108502 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12108502
Deckpro Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
C&H Stedman
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12108502
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 4,500
Tangible Assets 5 322,112 303,826
322,112 308,326
CURRENT ASSETS
Stocks 6 70,049 43,532
Debtors 7 599,766 667,357
Cash at bank and in hand 490,609 472,298
1,160,424 1,183,187
Creditors: Amounts Falling Due Within One Year 8 (505,267 ) (508,752 )
NET CURRENT ASSETS (LIABILITIES) 655,157 674,435
TOTAL ASSETS LESS CURRENT LIABILITIES 977,269 982,761
Creditors: Amounts Falling Due After More Than One Year 9 (138,695 ) (50,254 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,325 ) (24,128 )
NET ASSETS 800,249 908,379
CAPITAL AND RESERVES
Called up share capital 144 144
Profit and Loss Account 800,105 908,235
SHAREHOLDERS' FUNDS 800,249 908,379
Page 1
Page 2
For the year ending 31 December 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 J L Newton
Director
19 March 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
Deckpro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12108502 . The registered office is Unit 13 Youngs Industrial Estate, Stanbridge Road, Leighton Buzzard, LU7 4QB.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 4 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% on cost
Motor Vehicles 25% on reducing balance
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.
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 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.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was 24 (2023: 20)
24 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 72,000
As at 31 December 2024 72,000
Amortisation
As at 1 January 2024 67,500
Provided during the period 4,500
As at 31 December 2024 72,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 4,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 55,178 422,424 477,602
Additions 9,913 147,601 157,514
Disposals (17,270 ) (97,417 ) (114,687 )
As at 31 December 2024 47,821 472,608 520,429
Depreciation
As at 1 January 2024 23,549 150,227 173,776
Provided during the period 10,301 88,426 98,727
Disposals (15,062 ) (59,124 ) (74,186 )
As at 31 December 2024 18,788 179,529 198,317
Net Book Value
As at 31 December 2024 29,033 293,079 322,112
As at 1 January 2024 31,629 272,197 303,826
Page 4
Page 5
6. Stocks
2024 2023
£ £
Stock and Work In Progress 70,049 43,532
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 419,541 503,527
Other debtors 82,725 66,330
502,266 569,857
Due after more than one year
Other debtors 97,500 97,500
599,766 667,357
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 56,841 17,000
Trade creditors 182,574 133,780
Other creditors 132,603 108,905
Taxation and social security 133,249 249,067
505,267 508,752
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 65,185 24,083
Other creditors 73,510 26,171
138,695 50,254
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 56,841 17,000
Later than one year and not later than five years 65,185 24,083
122,026 41,083
122,026 41,083
Page 5
Page 6
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 28,356 13,638
Later than one year and not later than five years 24,750 2,273
53,106 15,911
Page 6