Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 10291874 Mr Craig Sweeting Mrs Sally Sweeting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10291874 2023-07-31 10291874 2024-07-31 10291874 2023-08-01 2024-07-31 10291874 frs-core:CurrentFinancialInstruments 2024-07-31 10291874 frs-core:Non-currentFinancialInstruments 2024-07-31 10291874 frs-core:ComputerEquipment 2024-07-31 10291874 frs-core:ComputerEquipment 2023-08-01 2024-07-31 10291874 frs-core:ComputerEquipment 2023-07-31 10291874 frs-core:NetGoodwill 2024-07-31 10291874 frs-core:NetGoodwill 2023-08-01 2024-07-31 10291874 frs-core:NetGoodwill 2023-07-31 10291874 frs-core:PlantMachinery 2024-07-31 10291874 frs-core:PlantMachinery 2023-08-01 2024-07-31 10291874 frs-core:PlantMachinery 2023-07-31 10291874 frs-core:WithinOneYear 2024-07-31 10291874 frs-core:ShareCapital 2024-07-31 10291874 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10291874 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10291874 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 10291874 frs-bus:SmallEntities 2023-08-01 2024-07-31 10291874 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10291874 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 10291874 frs-bus:Director1 2023-08-01 2024-07-31 10291874 frs-bus:Director2 2023-08-01 2024-07-31 10291874 frs-countries:EnglandWales 2023-08-01 2024-07-31 10291874 2022-07-31 10291874 2023-07-31 10291874 2022-08-01 2023-07-31 10291874 frs-core:CurrentFinancialInstruments 2023-07-31 10291874 frs-core:Non-currentFinancialInstruments 2023-07-31 10291874 frs-core:BetweenOneFiveYears 2023-07-31 10291874 frs-core:WithinOneYear 2023-07-31 10291874 frs-core:ShareCapital 2023-07-31 10291874 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 10291874
D&S Services (SW) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Atlas Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10291874
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,360 6,540
Tangible Assets 5 20,191 25,836
24,551 32,376
CURRENT ASSETS
Debtors 6 - 9,463
Cash at bank and in hand 139 580
139 10,043
Creditors: Amounts Falling Due Within One Year 7 (15,977 ) (25,058 )
NET CURRENT ASSETS (LIABILITIES) (15,838 ) (15,015 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,713 17,361
Creditors: Amounts Falling Due After More Than One Year 8 - (5,799 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,468 ) (4,375 )
NET ASSETS 5,245 7,187
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 5,235 7,177
SHAREHOLDERS' FUNDS 5,245 7,187
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For the year ending 31 July 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 Sally Sweeting
Director
20/03/2025
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
D&S Services (SW) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10291874 . The registered office is Gardena, Back Lane, Draycott, Somerset, BS27 3TT.
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. 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 10 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 25% reducing balance
Computer Equipment 33% cost
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.
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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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 21,800
As at 31 July 2024 21,800
Amortisation
As at 1 August 2023 15,260
Provided during the period 2,180
As at 31 July 2024 17,440
Net Book Value
As at 31 July 2024 4,360
As at 1 August 2023 6,540
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2023 101,022 1,519 102,541
Additions 17,996 184 18,180
Disposals (80,022 ) (485 ) (80,507 )
As at 31 July 2024 38,996 1,218 40,214
Depreciation
As at 1 August 2023 75,325 1,380 76,705
...CONTINUED
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Provided during the period 6,659 72 6,731
Disposals (62,964 ) (449 ) (63,413 )
As at 31 July 2024 19,020 1,003 20,023
Net Book Value
As at 31 July 2024 19,976 215 20,191
As at 1 August 2023 25,697 139 25,836
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 9,463
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,571 3,849
Trade creditors (1 ) (2 )
Bank loans and overdrafts 709 -
Other creditors 4,706 13,124
Taxation and social security 7,992 8,087
15,977 25,058
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 5,799
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,571 3,849
Later than one year and not later than five years - 5,799
2,571 9,648
2,571 9,648
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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