Acorah Software Products - Accounts Production 16.1.300 false true true 31 March 2023 30 March 2022 false 1 April 2023 31 March 2024 31 March 2024 06834893 D H Nash B H Nash D H Nash iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06834893 2023-03-31 06834893 2024-03-31 06834893 2023-04-01 2024-03-31 06834893 frs-core:CurrentFinancialInstruments 2024-03-31 06834893 frs-core:Non-currentFinancialInstruments 2024-03-31 06834893 frs-core:BetweenOneFiveYears 2024-03-31 06834893 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06834893 frs-core:PlantMachinery 2024-03-31 06834893 frs-core:PlantMachinery 2023-04-01 2024-03-31 06834893 frs-core:PlantMachinery 2023-03-31 06834893 frs-core:WithinOneYear 2024-03-31 06834893 frs-core:ShareCapital 2024-03-31 06834893 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06834893 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06834893 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06834893 frs-bus:SmallEntities 2023-04-01 2024-03-31 06834893 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06834893 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06834893 frs-bus:Director1 2023-04-01 2024-03-31 06834893 frs-bus:Director2 2023-04-01 2024-03-31 06834893 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06834893 frs-countries:EnglandWales 2023-04-01 2024-03-31 06834893 2022-03-29 06834893 2023-03-31 06834893 2022-03-30 2023-03-31 06834893 frs-core:CurrentFinancialInstruments 2023-03-31 06834893 frs-core:Non-currentFinancialInstruments 2023-03-31 06834893 frs-core:BetweenOneFiveYears 2023-03-31 06834893 frs-core:WithinOneYear 2023-03-31 06834893 frs-core:ShareCapital 2023-03-31 06834893 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06834893
D & B Service & MOT Centre Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
LK & Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06834893
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 3,350 3,350
Debtors 6 41,022 25,738
Cash at bank and in hand 2 2
44,374 29,090
Creditors: Amounts Falling Due Within One Year 7 (279,249 ) (211,588 )
NET CURRENT ASSETS (LIABILITIES) (234,875 ) (182,498 )
TOTAL ASSETS LESS CURRENT LIABILITIES (234,875 ) (182,498 )
Creditors: Amounts Falling Due After More Than One Year 8 (9,000 ) (15,000 )
NET LIABILITIES (243,875 ) (197,498 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (243,975 ) (197,598 )
SHAREHOLDERS' FUNDS (243,875) (197,498)
Page 1
Page 2
For the year ending 31 March 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
B H Nash
Director
24/03/2025
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
D & B Service & MOT Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06834893 . The registered office is Unit 6 Bessborough Works, Molesey Road, West Molesey, Surrey, KT8 2QS.
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. Going Concern Disclosure
The directors have considered the company's balance sheet, trading activity and estimated cash flows for a period of at least 12 months from the date these financial statements were signed and have concluded that the company will continue to be able to meet its financial obligations as these fall due despite the company’s net liability position.
Based on these assessments, given the measures that have been undertaken to mitigate the current adverse conditions, and the current resources available, the directors have concluded that they can continue to adopt the going concern basis in preparing these financial statements.
2.3. 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.
2.4. 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 4 years straight line
Fixtures & Fittings 4 years straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 5)
3 5
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2023 2,297
As at 31 March 2024 2,297
Depreciation
As at 1 April 2023 2,297
As at 31 March 2024 2,297
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Stocks
2024 2023
£ £
Stock 3,350 3,350
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 32,091 16,926
Other debtors 119 -
32,210 16,926
Due after more than one year
Other debtors 8,812 8,812
41,022 25,738
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,883 1,873
Bank loans and overdrafts 16,828 15,351
Other creditors 197,904 122,488
Taxation and social security 49,634 71,876
279,249 211,588
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,000 15,000
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 32,700 32,700
Later than one year and not later than five years 16,350 49,050
49,050 81,750
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