Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 09134615 Mr Steven Pilling Steven Pilling true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09134615 2023-07-31 09134615 2024-07-31 09134615 2023-08-01 2024-07-31 09134615 frs-core:CurrentFinancialInstruments 2024-07-31 09134615 frs-core:ComputerEquipment 2024-07-31 09134615 frs-core:ComputerEquipment 2023-08-01 2024-07-31 09134615 frs-core:ComputerEquipment 2023-07-31 09134615 frs-core:FurnitureFittings 2024-07-31 09134615 frs-core:FurnitureFittings 2023-08-01 2024-07-31 09134615 frs-core:FurnitureFittings 2023-07-31 09134615 frs-core:PlantMachinery 2024-07-31 09134615 frs-core:PlantMachinery 2023-08-01 2024-07-31 09134615 frs-core:PlantMachinery 2023-07-31 09134615 frs-core:ShareCapital 2024-07-31 09134615 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09134615 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09134615 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 09134615 frs-bus:SmallEntities 2023-08-01 2024-07-31 09134615 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09134615 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 09134615 1 2023-08-01 2024-07-31 09134615 frs-bus:Director1 2023-08-01 2024-07-31 09134615 frs-countries:EnglandWales 2023-08-01 2024-07-31 09134615 2022-07-31 09134615 2023-07-31 09134615 2022-08-01 2023-07-31 09134615 frs-core:CurrentFinancialInstruments 2023-07-31 09134615 frs-core:ShareCapital 2023-07-31 09134615 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 09134615
Dockyard (Riverside) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Lennards
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09134615
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,198 69,217
31,198 69,217
CURRENT ASSETS
Debtors 5 59,732 64,616
Cash at bank and in hand 179 17
59,911 64,633
Creditors: Amounts Falling Due Within One Year 6 (1,160,944 ) (1,017,176 )
NET CURRENT ASSETS (LIABILITIES) (1,101,033 ) (952,543 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,069,835 ) (883,326 )
NET LIABILITIES (1,069,835 ) (883,326 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (1,069,836 ) (883,327 )
SHAREHOLDERS' FUNDS (1,069,835) (883,326)
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 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 Steven Pilling
Director
28/04/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dockyard (Riverside) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09134615 . The registered office is The Vicarage, 31 Great King Street, Macclesfield, Cheshire, SK11 6PL.
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 10% per annum of cost
Fixtures & Fittings 25% per annum of cost
Computer Equipment 25% per annum of cost
2.4. 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 year 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.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
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 asset reflects 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 356,877 40,951 3,599 401,427
As at 31 July 2024 356,877 40,951 3,599 401,427
Depreciation
As at 1 August 2023 294,072 34,539 3,599 332,210
Provided during the period 35,687 2,332 - 38,019
As at 31 July 2024 329,759 36,871 3,599 370,229
Net Book Value
As at 31 July 2024 27,118 4,080 - 31,198
As at 1 August 2023 62,805 6,412 - 69,217
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 14,890 20,964
Deferred tax current asset 29,550 29,550
VAT 2,404 -
Amounts owed by other participating interests 12,888 14,102
59,732 64,616
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 388,149 234,280
Other taxes and social security 27,727 27,727
VAT - 21,378
Accruals and deferred income 161,592 160,201
Amounts owed to group undertakings 386,812 376,926
Amounts owed to other participating interests 196,664 196,664
1,160,944 1,017,176
Page 5
Page 6
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 "the Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transaction with wholly owned subsidiaries within the group.
9. Ultimate Controlling Party
The company's ultimate controlling party is Steven Pilling by virtue of his control of Northern Lights Group Ltd., the ultimate holding company.
Page 6