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 04461817 Mr N R Fowkes Mrs M D Fowkes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04461817 2023-06-30 04461817 2024-06-30 04461817 2023-07-01 2024-06-30 04461817 frs-core:CurrentFinancialInstruments 2024-06-30 04461817 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 04461817 frs-core:FurnitureFittings 2024-06-30 04461817 frs-core:FurnitureFittings 2023-07-01 2024-06-30 04461817 frs-core:FurnitureFittings 2023-06-30 04461817 frs-core:MotorVehicles 2024-06-30 04461817 frs-core:MotorVehicles 2023-07-01 2024-06-30 04461817 frs-core:MotorVehicles 2023-06-30 04461817 frs-core:OtherResidualIntangibleAssets 2024-06-30 04461817 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 04461817 frs-core:OtherResidualIntangibleAssets 2023-06-30 04461817 frs-core:PlantMachinery 2024-06-30 04461817 frs-core:PlantMachinery 2023-07-01 2024-06-30 04461817 frs-core:PlantMachinery 2023-06-30 04461817 frs-core:ShareCapital 2024-06-30 04461817 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 04461817 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04461817 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 04461817 frs-bus:SmallEntities 2023-07-01 2024-06-30 04461817 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 04461817 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 04461817 frs-bus:Director1 2023-07-01 2024-06-30 04461817 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 04461817 frs-countries:EnglandWales 2023-07-01 2024-06-30 04461817 2022-06-30 04461817 2023-06-30 04461817 2022-07-01 2023-06-30 04461817 frs-core:CurrentFinancialInstruments 2023-06-30 04461817 frs-core:ShareCapital 2023-06-30 04461817 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 04461817
Derby Decking Limited
Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04461817
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,201 3,379
Tangible Assets 5 67,563 59,368
70,764 62,747
CURRENT ASSETS
Debtors 6 14,018 5,257
Cash at bank and in hand 337,373 343,796
351,391 349,053
Creditors: Amounts Falling Due Within One Year 7 (25,601 ) (32,461 )
NET CURRENT ASSETS (LIABILITIES) 325,790 316,592
TOTAL ASSETS LESS CURRENT LIABILITIES 396,554 379,339
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,989 ) (9,017 )
NET ASSETS 386,565 370,322
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 386,564 370,321
SHAREHOLDERS' FUNDS 386,565 370,322
Page 1
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 N R Fowkes
Director
25 March 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
Derby Decking Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04461817 . The registered office is 5 Chaddesden Park Road, Derby, DE21 6HE.
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 - Other Intangible
Other intangible assets are personal trade plates. It is amortised to profit and loss account over its estimated economic life of 20 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
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Other
£
Cost
As at 1 July 2023 3,557
As at 30 June 2024 3,557
Amortisation
As at 1 July 2023 178
Provided during the period 178
As at 30 June 2024 356
Net Book Value
As at 30 June 2024 3,201
As at 1 July 2023 3,379
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 15,666 126,842 2,305 144,813
Additions - 26,609 550 27,159
As at 30 June 2024 15,666 153,451 2,855 171,972
Depreciation
As at 1 July 2023 15,339 69,151 955 85,445
Provided during the period 82 18,418 464 18,964
As at 30 June 2024 15,421 87,569 1,419 104,409
Net Book Value
As at 30 June 2024 245 65,882 1,436 67,563
As at 1 July 2023 327 57,691 1,350 59,368
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 7,322 1,539
Other debtors 6,696 3,718
14,018 5,257
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,728 6,891
Corporation tax 14,351 20,543
Other taxes and social security 4,286 3,887
Other creditors 3,736 640
Accruals and deferred income 500 500
25,601 32,461
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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