Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 00236928 Mr J F Lawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00236928 2024-01-31 00236928 2025-01-31 00236928 2024-02-01 2025-01-31 00236928 frs-core:CurrentFinancialInstruments 2025-01-31 00236928 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 00236928 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 00236928 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 00236928 frs-core:PlantMachinery 2025-01-31 00236928 frs-core:PlantMachinery 2024-02-01 2025-01-31 00236928 frs-core:PlantMachinery 2024-01-31 00236928 frs-core:ShareCapital 2025-01-31 00236928 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 00236928 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 00236928 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 00236928 frs-bus:SmallEntities 2024-02-01 2025-01-31 00236928 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 00236928 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 00236928 frs-bus:Director1 2024-02-01 2025-01-31 00236928 frs-countries:EnglandWales 2024-02-01 2025-01-31 00236928 2023-01-31 00236928 2024-01-31 00236928 2023-02-01 2024-01-31 00236928 frs-core:CurrentFinancialInstruments 2024-01-31 00236928 frs-core:ShareCapital 2024-01-31 00236928 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 00236928
Dorey & Lawson Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 00236928
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,848 29,216
28,848 29,216
CURRENT ASSETS
Debtors 5 832 9,974
Cash at bank and in hand 175,850 199,295
176,682 209,269
Creditors: Amounts Falling Due Within One Year 6 (1,178 ) (30,721 )
NET CURRENT ASSETS (LIABILITIES) 175,504 178,548
TOTAL ASSETS LESS CURRENT LIABILITIES 204,352 207,764
PROVISIONS FOR LIABILITIES
Deferred Taxation (243 ) (1,333 )
NET ASSETS 204,109 206,431
CAPITAL AND RESERVES
Called up share capital 7 20,500 20,500
Profit and Loss Account 183,609 185,931
SHAREHOLDERS' FUNDS 204,109 206,431
For the year ending 31 January 2025 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 J F Lawson
Director
9 May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Dorey & Lawson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00236928 . The registered office is Higher Torr Farmhouse, Torr, Yealmpton, Plymouth, Devon, PL8 2HR.
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 comprises the fair value of the consideration received for the supply of arable items in the ordinary course of the company's activities. Turnover is shown net of rebates and discounts. The company recognises revenue at the point of supply. 
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:
Freehold 2% reducing balance
Plant & Machinery 15% reducing balance
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 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: 1 (2024: 1)
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 February 2024 43,016 24,527 67,543
As at 31 January 2025 43,016 24,527 67,543
Depreciation
As at 1 February 2024 15,307 23,020 38,327
Provided during the period 142 226 368
As at 31 January 2025 15,449 23,246 38,695
Net Book Value
As at 31 January 2025 27,567 1,281 28,848
As at 1 February 2024 27,709 1,507 29,216
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 832 950
Director's loan account - 9,024
832 9,974
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,178 461
Taxation and social security - 30,260
1,178 30,721
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20,500 20,500
8. Directors Advances, Credits and Guarantees
During the year the company made advances totalling £nil (2024: £73,000) and repayments totalling £9,024 (2024: £95,257). The amount outstanding as at 31 January 2025 which was included in other debtors is £nil (2024: £9,024). Interest is charged at the HMRC standard rate, the interest charged for the year was £nil (2024:£1,037). This loan is repayable on demand. 
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