Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09428454 Mrs Karen Davis Mr Ryan Davis Mr Andrew Davis Mr Matthew Davis the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09428454 2023-12-31 09428454 2024-12-31 09428454 2024-01-01 2024-12-31 09428454 frs-core:CurrentFinancialInstruments 2024-12-31 09428454 frs-core:Non-currentFinancialInstruments 2024-12-31 09428454 frs-core:BetweenOneFiveYears 2024-12-31 09428454 frs-core:ComputerEquipment 2024-12-31 09428454 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09428454 frs-core:ComputerEquipment 2023-12-31 09428454 frs-core:FurnitureFittings 2024-12-31 09428454 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09428454 frs-core:FurnitureFittings 2023-12-31 09428454 frs-core:MotorVehicles 2024-12-31 09428454 frs-core:MotorVehicles 2024-01-01 2024-12-31 09428454 frs-core:MotorVehicles 2023-12-31 09428454 frs-core:PlantMachinery 2024-12-31 09428454 frs-core:PlantMachinery 2024-01-01 2024-12-31 09428454 frs-core:PlantMachinery 2023-12-31 09428454 frs-core:WithinOneYear 2024-12-31 09428454 frs-core:CapitalRedemptionReserve 2024-12-31 09428454 frs-core:ShareCapital 2024-12-31 09428454 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09428454 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09428454 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09428454 frs-bus:SmallEntities 2024-01-01 2024-12-31 09428454 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09428454 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09428454 1 2024-01-01 2024-12-31 09428454 frs-bus:Director1 2024-01-01 2024-12-31 09428454 frs-bus:Director2 2024-01-01 2024-12-31 09428454 frs-bus:Director3 2024-01-01 2024-12-31 09428454 frs-bus:Director4 2024-01-01 2024-12-31 09428454 frs-countries:EnglandWales 2024-01-01 2024-12-31 09428454 2022-12-31 09428454 2023-12-31 09428454 2023-01-01 2023-12-31 09428454 frs-core:CurrentFinancialInstruments 2023-12-31 09428454 frs-core:Non-currentFinancialInstruments 2023-12-31 09428454 frs-core:BetweenOneFiveYears 2023-12-31 09428454 frs-core:WithinOneYear 2023-12-31 09428454 frs-core:CapitalRedemptionReserve 2023-12-31 09428454 frs-core:ShareCapital 2023-12-31 09428454 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09428454
K D Davis And Sons (The Greengrocers) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Enterprise Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09428454
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 242,234 230,924
242,234 230,924
CURRENT ASSETS
Stocks 5 9,200 9,200
Debtors 6 116,715 144,146
Cash at bank and in hand 203,838 95,113
329,753 248,459
Creditors: Amounts Falling Due Within One Year 7 (258,392 ) (192,482 )
NET CURRENT ASSETS (LIABILITIES) 71,361 55,977
TOTAL ASSETS LESS CURRENT LIABILITIES 313,595 286,901
Creditors: Amounts Falling Due After More Than One Year 8 (19,403 ) (28,467 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (60,519 ) (52,651 )
NET ASSETS 233,673 205,783
CAPITAL AND RESERVES
Called up share capital 10 4 4
Capital redemption reserve 2 2
Profit and Loss Account 233,667 205,777
SHAREHOLDERS' FUNDS 233,673 205,783
Page 1
Page 2
For the year ending 31 December 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 Ryan Davis
Director
28/04/2025
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
K D Davis And Sons (The Greengrocers) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09428454 . The registered office is 8 Castlegate, Tickhill, Doncaster, DN11 9QU.
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. 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 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.4. 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.
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.
Page 3
Page 4
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 16 (2023: 19)
16 19
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 42,329 356,439 29,527 9,949 438,244
Additions 3,672 81,643 - 966 86,281
As at 31 December 2024 46,001 438,082 29,527 10,915 524,525
Depreciation
As at 1 January 2024 14,507 170,525 18,683 3,605 207,320
Provided during the period 4,724 66,952 1,626 1,669 74,971
As at 31 December 2024 19,231 237,477 20,309 5,274 282,291
Net Book Value
As at 31 December 2024 26,770 200,605 9,218 5,641 242,234
As at 1 January 2024 27,822 185,914 10,844 6,344 230,924
5. Stocks
2024 2023
£ £
Materials 9,200 9,200
Page 4
Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 105,202 97,602
Other debtors 11,513 46,544
116,715 144,146
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 20,225 25,439
Trade creditors 82,946 35,252
Other creditors 100,723 87,308
Taxation and social security 54,498 44,483
258,392 192,482
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 19,403 28,467
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 20,225 25,439
Later than one year and not later than five years 19,403 28,467
39,628 53,906
39,628 53,906
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
11. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of their ownership of 100% of the issued share capital in the company.
Page 5