Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 06703330 Mr Lloyd Dockerill Mrs Jane Dockerill Mrs Pushti Rajput Mr Lawrence Dockerill true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06703330 2023-05-31 06703330 2024-05-31 06703330 2023-06-01 2024-05-31 06703330 frs-core:CurrentFinancialInstruments 2024-05-31 06703330 frs-core:Non-currentFinancialInstruments 2024-05-31 06703330 frs-core:BetweenOneFiveYears 2024-05-31 06703330 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 06703330 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 06703330 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-31 06703330 frs-core:MotorVehicles 2024-05-31 06703330 frs-core:MotorVehicles 2023-06-01 2024-05-31 06703330 frs-core:MotorVehicles 2023-05-31 06703330 frs-core:PlantMachinery 2024-05-31 06703330 frs-core:PlantMachinery 2023-06-01 2024-05-31 06703330 frs-core:PlantMachinery 2023-05-31 06703330 frs-core:WithinOneYear 2024-05-31 06703330 frs-core:RevaluationReserve 2023-05-31 06703330 frs-core:RevaluationReserve 2024-05-31 06703330 frs-core:ShareCapital 2024-05-31 06703330 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 06703330 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06703330 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 06703330 frs-bus:SmallEntities 2023-06-01 2024-05-31 06703330 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06703330 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 06703330 1 2023-06-01 2024-05-31 06703330 frs-bus:Director1 2023-06-01 2024-05-31 06703330 frs-bus:Director2 2023-06-01 2024-05-31 06703330 frs-bus:Director3 2023-06-01 2024-05-31 06703330 frs-bus:Director4 2023-06-01 2024-05-31 06703330 frs-core:CurrentFinancialInstruments 1 2024-05-31 06703330 frs-countries:EnglandWales 2023-06-01 2024-05-31 06703330 2022-05-31 06703330 2023-05-31 06703330 2022-06-01 2023-05-31 06703330 frs-core:CurrentFinancialInstruments 2023-05-31 06703330 frs-core:Non-currentFinancialInstruments 2023-05-31 06703330 frs-core:BetweenOneFiveYears 2023-05-31 06703330 frs-core:WithinOneYear 2023-05-31 06703330 frs-core:RevaluationReserve 2023-05-31 06703330 frs-core:ShareCapital 2023-05-31 06703330 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 06703330 frs-core:CurrentFinancialInstruments 1 2023-05-31
Registered number: 06703330
Dockerill Groundworks Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 06703330
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,239,542 1,551,158
1,239,542 1,551,158
CURRENT ASSETS
Stocks 5 1,152,751 259,651
Debtors 6 4,492,363 3,615,155
Cash at bank and in hand 235,325 317,555
5,880,439 4,192,361
Creditors: Amounts Falling Due Within One Year 7 (4,651,431 ) (3,545,867 )
NET CURRENT ASSETS (LIABILITIES) 1,229,008 646,494
TOTAL ASSETS LESS CURRENT LIABILITIES 2,468,550 2,197,652
Creditors: Amounts Falling Due After More Than One Year 8 (1,550,757 ) (1,044,463 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (291,674 ) (368,416 )
NET ASSETS 626,119 784,773
CAPITAL AND RESERVES
Called up share capital 11 250 250
Revaluation reserve 12 59,163 59,163
Profit and Loss Account 566,706 725,360
SHAREHOLDERS' FUNDS 626,119 784,773
Page 1
Page 2
For the year ending 31 May 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 Lawrence Dockerill
Director
6 February 2025
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dockerill Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06703330 . The registered office is Unit N, South Cambridgeshire Business Park, Babraham Road, Sawston, Cambridge, CB22 3JH.
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:
Leasehold Over remaining life of the lease
Plant & Machinery 25% reducing balance
Motor Vehicles 25% 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.
Page 3
Page 4
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
2.8. 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.
2.9. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.10. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 4
Page 5
2.11. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the
reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle
the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2023: 34)
30 34
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 June 2023 44,601 2,814,158 111,543 2,970,302
Additions - 32,500 62,035 94,535
As at 31 May 2024 44,601 2,846,658 173,578 3,064,837
Depreciation
As at 1 June 2023 44,601 1,369,862 4,681 1,419,144
Provided during the period - 326,707 79,444 406,151
As at 31 May 2024 44,601 1,696,569 84,125 1,825,295
Net Book Value
As at 31 May 2024 - 1,150,089 89,453 1,239,542
As at 1 June 2023 - 1,444,296 106,862 1,551,158
5. Stocks
2024 2023
£ £
Finished goods 799,777 202,701
Work in progress 352,974 56,950
1,152,751 259,651
Page 5
Page 6
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 32,331 -
Prepayments and accrued income 3,161,230 2,527,701
Other debtors 1,167,659 916,414
Other taxes and social security 131,143 171,040
4,492,363 3,615,155
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 398,964 606,540
Trade creditors 2,829,503 2,604,194
Bank loans and overdrafts 587,961 80,778
Other creditors 588,038 90,976
Other taxes and social security costs 246,965 163,379
4,651,431 3,545,867
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 989,657 945,505
Bank loans 561,100 98,958
1,550,757 1,044,463
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loan is personally secured by the directors without limitations. 
Reward banking facility is secured as personal guarantee and against the director’s personal properties.
2024 2023
£ £
Bank loans and overdrafts 500,000 -
Other Creditors 394,589 -
Page 6
Page 7
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 398,964 606,540
Later than one year and not later than five years 989,657 945,505
1,388,621 1,552,045
1,388,621 1,552,045
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 250 250
12. Reserves
Revaluation Reserve
£
As at 1 June 2023 59,163
As at 31 May 2024 59,163
13. Related Party Transactions
Director loan account:
The directors loans are free of interest and are repayable on demand. The amount is included within other creditors.
Amount due to the related party: 2024 : £37,327 (2023 : £15,216)
Sitemix (UK) Ltd
Sitemix (UK) Ltd: Directors and shareholders in common. The loan is free of interest and repayable on demand. The amount is included within other debtors.
Amount due from the related party: 2024 : £10,380 (2023 : £9,865)
Dockerill (Plant Hire) Ltd
Dockerill (Plant Hire) Ltd: Directors and shareholders in common. The loan is free of interest and repayable on demand. The amount is included within other creditors.
Amount due to the related party: 2024 : £16,606 (2023 : £17,636)
Soil Mod3 Ltd
Soil Mod3 Ltd: Directors and shareholders in common. The loan is free of interest and repayable on demand. The amount is included within other creditors.
Amount due to the related party: 2024 : £111,501  (2023 : £40,500)
Page 7
Page 8
14. Ultimate Controlling Party
The directors are the ultimate controlling parties by virtue of their beneficial ownership of 100% of the
issued ordinary share capital of the company. 
Page 8