Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 04819065 Mr Anthony Dedman Mrs Margaret Dedman Mr Nigel Dedman Mr Mark Dedman Mr Mark Pritchard Mr Mark Pritchard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04819065 2023-08-31 04819065 2024-08-31 04819065 2023-09-01 2024-08-31 04819065 frs-core:CurrentFinancialInstruments 2024-08-31 04819065 frs-core:FurnitureFittings 2024-08-31 04819065 frs-core:FurnitureFittings 2023-09-01 2024-08-31 04819065 frs-core:FurnitureFittings 2023-08-31 04819065 frs-core:NetGoodwill 2024-08-31 04819065 frs-core:NetGoodwill 2023-09-01 2024-08-31 04819065 frs-core:NetGoodwill 2023-08-31 04819065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 04819065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04819065 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 04819065 frs-core:MotorVehicles 2024-08-31 04819065 frs-core:MotorVehicles 2023-09-01 2024-08-31 04819065 frs-core:MotorVehicles 2023-08-31 04819065 frs-core:ShareCapital 2024-08-31 04819065 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04819065 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04819065 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 04819065 frs-bus:SmallEntities 2023-09-01 2024-08-31 04819065 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04819065 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04819065 frs-bus:Director1 2023-09-01 2024-08-31 04819065 frs-bus:Director2 2023-09-01 2024-08-31 04819065 frs-bus:Director3 2023-09-01 2024-08-31 04819065 frs-bus:Director4 2023-09-01 2024-08-31 04819065 frs-bus:Director5 2023-09-01 2024-08-31 04819065 frs-bus:Director6 2023-09-01 2024-08-31 04819065 frs-countries:EnglandWales 2023-09-01 2024-08-31 04819065 2022-08-31 04819065 2023-08-31 04819065 2022-09-01 2023-08-31 04819065 frs-core:CurrentFinancialInstruments 2023-08-31 04819065 frs-core:ShareCapital 2023-08-31 04819065 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 04819065
A J Dedman Garage Service Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
L C & J A Charge
6 Hawk Close
Waltham Abbey
Essex
EN9 3NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04819065
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 238,942 240,357
238,942 240,357
CURRENT ASSETS
Stocks 6 2,029 1,976
Debtors 7 30,017 30,740
Cash at bank and in hand 486,131 437,182
518,177 469,898
Creditors: Amounts Falling Due Within One Year 8 (95,436 ) (88,023 )
NET CURRENT ASSETS (LIABILITIES) 422,741 381,875
TOTAL ASSETS LESS CURRENT LIABILITIES 661,683 622,232
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (661 ) (661 )
NET ASSETS 661,022 621,571
CAPITAL AND RESERVES
Called up share capital 10 999 999
Profit and Loss Account 660,023 620,572
SHAREHOLDERS' FUNDS 661,022 621,571
Page 1
Page 2
For the year ending 31 August 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 Mark Dedman
Director
09/05/2025
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
A J Dedman Garage Service Limited Registered number 04819065 is a limited by shares company incorporated in England & Wales. The Registered Office is Ashdene, Thorley Street, Bishop's Stortford, Herts, CM23 4AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 No depreciation has been provided on freehold property
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
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.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 7 6
8 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 22,000
As at 31 August 2024 22,000
Amortisation
As at 1 September 2023 22,000
As at 31 August 2024 22,000
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2023 233,531 3,000 157,335 393,866
As at 31 August 2024 233,531 3,000 157,335 393,866
Depreciation
As at 1 September 2023 - 2,504 151,005 153,509
Provided during the period - 149 1,266 1,415
As at 31 August 2024 - 2,653 152,271 154,924
Net Book Value
As at 31 August 2024 233,531 347 5,064 238,942
As at 1 September 2023 233,531 496 6,330 240,357
6. Stocks
2024 2023
£ £
Stock 2,029 1,976
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,200 8,886
Prepayments and accrued income 21,817 21,854
30,017 30,740
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,680 14,112
Corporation tax 50,976 43,771
Other taxes and social security 1,252 1,329
VAT 21,892 18,852
Accruals and deferred income 10,636 9,959
95,436 88,023
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2024 2023
£ £
Other timing differences 661 661
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 999 999
11. Pension Commitments
The company operates a defined contribution pension scheme for the directors The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date there were no unpaid contributions
12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 115,423 73,558
Dividends paid during the year were:, A J Dedman £4.535. Mrs M Dedman £9.263, N Dedman £48.700, M Dedman £36.560 and M Pritchard £ 4,225, Also dividends of £12.140 were paid to Mrs R Dedman, a related party
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