Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12202248 Mr Alan Garrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12202248 2024-03-31 12202248 2025-03-31 12202248 2024-04-01 2025-03-31 12202248 frs-core:CurrentFinancialInstruments 2025-03-31 12202248 frs-core:Non-currentFinancialInstruments 2025-03-31 12202248 frs-core:ComputerEquipment 2025-03-31 12202248 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12202248 frs-core:ComputerEquipment 2024-03-31 12202248 frs-core:FurnitureFittings 2025-03-31 12202248 frs-core:FurnitureFittings 2024-04-01 2025-03-31 12202248 frs-core:FurnitureFittings 2024-03-31 12202248 frs-core:MotorVehicles 2025-03-31 12202248 frs-core:MotorVehicles 2024-04-01 2025-03-31 12202248 frs-core:MotorVehicles 2024-03-31 12202248 frs-core:PlantMachinery 2025-03-31 12202248 frs-core:PlantMachinery 2024-04-01 2025-03-31 12202248 frs-core:PlantMachinery 2024-03-31 12202248 frs-core:ShareCapital 2025-03-31 12202248 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12202248 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12202248 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12202248 frs-bus:SmallEntities 2024-04-01 2025-03-31 12202248 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12202248 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12202248 frs-bus:Director1 2024-04-01 2025-03-31 12202248 frs-countries:EnglandWales 2024-04-01 2025-03-31 12202248 2023-03-31 12202248 2024-03-31 12202248 2023-04-01 2024-03-31 12202248 frs-core:CurrentFinancialInstruments 2024-03-31 12202248 frs-core:Non-currentFinancialInstruments 2024-03-31 12202248 frs-core:ShareCapital 2024-03-31 12202248 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12202248
Garrett Dorset Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12202248
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,908 11,991
12,908 11,991
CURRENT ASSETS
Stocks 5 96,986 205,208
Debtors 6 41,121 86,101
Cash at bank and in hand 106,390 -
244,497 291,309
Creditors: Amounts Falling Due Within One Year 7 (154,680 ) (109,866 )
NET CURRENT ASSETS (LIABILITIES) 89,817 181,443
TOTAL ASSETS LESS CURRENT LIABILITIES 102,725 193,434
Creditors: Amounts Falling Due After More Than One Year 8 (25,376 ) (29,956 )
NET ASSETS 77,349 163,478
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 77,249 163,378
SHAREHOLDERS' FUNDS 77,349 163,478
Page 1
Page 2
For the year ending 31 March 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 Alan Garrett
Director
27 May 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
Garrett Dorset Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12202248 . The registered office is 33 West Borough, Wimborne, BH21 1LT.
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.

These financial statements are presented in pound sterling which is the functional currency of the company.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
2.5. 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.
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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 6)
4 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 5,924 3,000 5,373 9,060 23,357
Additions - - 4,555 666 5,221
As at 31 March 2025 5,924 3,000 9,928 9,726 28,578
Depreciation
As at 1 April 2024 3,060 2,209 2,656 3,441 11,366
Provided during the period 716 198 1,818 1,572 4,304
As at 31 March 2025 3,776 2,407 4,474 5,013 15,670
Net Book Value
As at 31 March 2025 2,148 593 5,454 4,713 12,908
As at 1 April 2024 2,864 791 2,717 5,619 11,991
5. Stocks
2025 2024
£ £
Finished goods 96,986 205,208
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 585 1,515
Other debtors 40,536 46,043
Director's loan account - 38,543
41,121 86,101
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 57,600 -
Bank loans and overdrafts 5,000 31,001
Corporation tax 7,690 3,406
Other taxes and social security 1,503 615
VAT 3,434 714
Net wages 120 -
Other creditors 75,710 70,150
Accruals and deferred income 3,500 3,980
Director's loan account 123 -
154,680 109,866
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 25,376 29,956
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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