Acorah Software Products - Accounts Production 16.2.850 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 10443013 Mr Gary Austin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10443013 2023-11-30 10443013 2024-11-30 10443013 2023-12-01 2024-11-30 10443013 frs-core:CurrentFinancialInstruments 2024-11-30 10443013 frs-core:Non-currentFinancialInstruments 2024-11-30 10443013 frs-core:ComputerEquipment 2024-11-30 10443013 frs-core:ComputerEquipment 2023-12-01 2024-11-30 10443013 frs-core:ComputerEquipment 2023-11-30 10443013 frs-core:FurnitureFittings 2024-11-30 10443013 frs-core:FurnitureFittings 2023-12-01 2024-11-30 10443013 frs-core:FurnitureFittings 2023-11-30 10443013 frs-core:MotorVehicles 2024-11-30 10443013 frs-core:MotorVehicles 2023-12-01 2024-11-30 10443013 frs-core:MotorVehicles 2023-11-30 10443013 frs-core:PlantMachinery 2024-11-30 10443013 frs-core:PlantMachinery 2023-12-01 2024-11-30 10443013 frs-core:PlantMachinery 2023-11-30 10443013 frs-core:ShareCapital 2024-11-30 10443013 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 10443013 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 10443013 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 10443013 frs-bus:SmallEntities 2023-12-01 2024-11-30 10443013 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 10443013 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 10443013 frs-bus:Director1 2023-12-01 2024-11-30 10443013 frs-countries:EnglandWales 2023-12-01 2024-11-30 10443013 2022-11-30 10443013 2023-11-30 10443013 2022-12-01 2023-11-30 10443013 frs-core:CurrentFinancialInstruments 2023-11-30 10443013 frs-core:Non-currentFinancialInstruments 2023-11-30 10443013 frs-core:ShareCapital 2023-11-30 10443013 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 10443013
Deben Contracts Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10443013
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,590 22,044
17,590 22,044
CURRENT ASSETS
Stocks 5 2,500 7,598
Debtors 6 38,840 40,787
Cash at bank and in hand 2,597 30,547
43,937 78,932
Creditors: Amounts Falling Due Within One Year 7 (36,819 ) (55,021 )
NET CURRENT ASSETS (LIABILITIES) 7,118 23,911
TOTAL ASSETS LESS CURRENT LIABILITIES 24,708 45,955
Creditors: Amounts Falling Due After More Than One Year 8 (7,619 ) (19,048 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (582 ) (1,331 )
NET ASSETS 16,507 25,576
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 16,407 25,476
SHAREHOLDERS' FUNDS 16,507 25,576
Page 1
Page 2
For the year ending 30 November 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 Gary Austin
Director
9th April 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Deben Contracts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10443013 . The registered office is 9 Byford Court , Crockatt Road, Hadleigh, Ipswich, Suffolk, IP7 6RD.
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 is reduced for estimated customer returns, rebates and other similar allowances.
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. 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% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. 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.
2.5. 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. 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: 23 (2023: 42)
23 42
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2023 7,060 25,495 3,349 7,809 43,713
As at 30 November 2024 7,060 25,495 3,349 7,809 43,713
Depreciation
As at 1 December 2023 5,207 5,933 2,720 7,809 21,669
Provided during the period 463 3,834 157 - 4,454
As at 30 November 2024 5,670 9,767 2,877 7,809 26,123
Net Book Value
As at 30 November 2024 1,390 15,728 472 - 17,590
As at 1 December 2023 1,853 19,562 629 - 22,044
5. Stocks
2024 2023
£ £
Stock 2,500 7,598
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 25,892 38,591
Other debtors 12,948 2,196
38,840 40,787
Included in other debtors is a loan to Three Rivers Holdings Ltd, a company under common control, of £6,948 (2023: £984). This loan is interest free and repayable on demand.
Included in other debtors is a loan to Aviex Digital Ltd, a company under common control, of £6,000 (2023: £0). This loan is interest free and repayable on demand.
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 11,429 11,429
Other creditors 6,915 9,952
Taxation and social security 18,475 33,640
36,819 55,021
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,619 19,048
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5