Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 04478897 Mr. John Dovey Mr James Dovey Mrs Sarah Dovey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04478897 2023-07-31 04478897 2024-07-31 04478897 2023-08-01 2024-07-31 04478897 frs-core:CurrentFinancialInstruments 2024-07-31 04478897 frs-core:Non-currentFinancialInstruments 2024-07-31 04478897 frs-core:ComputerEquipment 2024-07-31 04478897 frs-core:ComputerEquipment 2023-08-01 2024-07-31 04478897 frs-core:ComputerEquipment 2023-07-31 04478897 frs-core:NetGoodwill 2024-07-31 04478897 frs-core:NetGoodwill 2023-08-01 2024-07-31 04478897 frs-core:NetGoodwill 2023-07-31 04478897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 04478897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04478897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 04478897 frs-core:OtherResidualIntangibleAssets 2024-07-31 04478897 frs-core:OtherResidualIntangibleAssets 2023-07-31 04478897 frs-core:PlantMachinery 2024-07-31 04478897 frs-core:PlantMachinery 2023-08-01 2024-07-31 04478897 frs-core:PlantMachinery 2023-07-31 04478897 frs-core:ShareCapital 2024-07-31 04478897 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04478897 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 04478897 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 04478897 frs-bus:SmallEntities 2023-08-01 2024-07-31 04478897 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 04478897 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 04478897 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 04478897 frs-bus:OrdinaryShareClass2 2024-07-31 04478897 frs-bus:Director1 2023-08-01 2024-07-31 04478897 frs-bus:Director2 2023-08-01 2024-07-31 04478897 frs-bus:Director3 2023-08-01 2024-07-31 04478897 frs-core:CurrentFinancialInstruments 1 2024-07-31 04478897 frs-countries:EnglandWales 2023-08-01 2024-07-31 04478897 2022-07-31 04478897 2023-07-31 04478897 2022-08-01 2023-07-31 04478897 frs-core:CurrentFinancialInstruments 2023-07-31 04478897 frs-core:Non-currentFinancialInstruments 2023-07-31 04478897 frs-core:ShareCapital 2023-07-31 04478897 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 04478897 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 04478897 frs-core:CurrentFinancialInstruments 1 2023-07-31
Registered number: 04478897
J.C. & F.F. Dovey & Sons Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Advoco (SW) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04478897
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 118,749 118,749
Tangible Assets 5 1,029,293 1,041,639
1,148,042 1,160,388
CURRENT ASSETS
Stocks 6 119,100 63,250
Debtors 7 68,328 33,085
Investments 8 48,244 36,042
Cash at bank and in hand 159,809 137,530
395,481 269,907
Creditors: Amounts Falling Due Within One Year 9 (19,185 ) (22,408 )
NET CURRENT ASSETS (LIABILITIES) 376,296 247,499
TOTAL ASSETS LESS CURRENT LIABILITIES 1,524,338 1,407,887
Creditors: Amounts Falling Due After More Than One Year 10 (1,193,584 ) (1,208,197 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,152 ) (27,152 )
NET ASSETS 303,602 172,538
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 303,502 172,438
SHAREHOLDERS' FUNDS 303,602 172,538
Page 1
Page 2
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
Mr. John Dovey
Director
22 April 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
J.C. & F.F. Dovey & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04478897 . The registered office is 14a Albany Road., Weymouth, Dorset, DT4 9TH.
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, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly
over its estimated useful life of ten years.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less
any accumulated amortisation and any accumulated impairment losses.
Dairy herd are being amortised evenly over their estimated useful life of nil years.Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less
any accumulated amortisation and any accumulated impairment losses.
Dairy herd are being amortised evenly over their estimated useful life of nil years.
Herd
The herd basis election is in force.
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:
Freehold Nil
Plant & Machinery 15% on reducing balance
Computer Equipment 33% 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.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Intangible Assets
Goodwill Dairy Herd Total
£ £ £
Cost
As at 1 August 2023 30,000 118,748 148,748
As at 31 July 2024 30,000 118,748 148,748
Amortisation
As at 1 August 2023 29,999 - 29,999
As at 31 July 2024 29,999 - 29,999
Net Book Value
As at 31 July 2024 1 118,748 118,749
As at 1 August 2023 1 118,748 118,749
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 365,807 1,366,575 2,676 1,735,058
Additions - 100,245 - 100,245
Disposals - (24,000 ) - (24,000 )
As at 31 July 2024 365,807 1,442,820 2,676 1,811,303
Depreciation
As at 1 August 2023 - 691,466 1,953 693,419
Provided during the period - 109,331 238 109,569
Disposals - (20,978 ) - (20,978 )
As at 31 July 2024 - 779,819 2,191 782,010
Net Book Value
As at 31 July 2024 365,807 663,001 485 1,029,293
As at 1 August 2023 365,807 675,109 723 1,041,639
6. Stocks
2024 2023
£ £
Stock 119,100 63,250
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 56,529 33,085
VAT 11,799 -
68,328 33,085
8. Current Asset Investments
2024 2023
£ £
Unlisted investments 48,243 36,041
Other investments, held for sale 1 1
48,244 36,042
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,902 13,128
Social security and other tax 38 25
VAT - 3,297
Credit Card 670 678
Accrued expenses 4,575 5,280
19,185 22,408
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 623,647 660,000
Directors loan account 569,937 548,197
1,193,584 1,208,197
12. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Share capital 1 of £ 1.00 each 100 100
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