Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 02743927 Mr Duncan MacDonald Mrs Lynn Arthur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02743927 2023-10-31 02743927 2024-10-31 02743927 2023-11-01 2024-10-31 02743927 frs-core:FurnitureFittings 2024-10-31 02743927 frs-core:FurnitureFittings 2023-11-01 2024-10-31 02743927 frs-core:FurnitureFittings 2023-10-31 02743927 frs-core:PlantMachinery 2024-10-31 02743927 frs-core:PlantMachinery 2023-11-01 2024-10-31 02743927 frs-core:PlantMachinery 2023-10-31 02743927 frs-core:ShareCapital 2024-10-31 02743927 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 02743927 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 02743927 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 02743927 frs-bus:SmallEntities 2023-11-01 2024-10-31 02743927 frs-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 02743927 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 02743927 frs-bus:Director1 2023-11-01 2024-10-31 02743927 frs-bus:Director2 2023-11-01 2024-10-31 02743927 frs-countries:EnglandWales 2023-11-01 2024-10-31 02743927 2022-10-31 02743927 2023-10-31 02743927 2022-11-01 2023-10-31 02743927 frs-core:ShareCapital 2023-10-31 02743927 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
D & L Plant (Campden) Limited
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of D & L Plant (Campden) Limited For The Year Ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D & L Plant (Campden) Limited For The Year Ended 31 October 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of D & L Plant (Campden) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of D & L Plant (Campden) Limited and state those matters that we have agreed to state to the directors of D & L Plant (Campden) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D & L Plant (Campden) Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that D & L Plant (Campden) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of D & L Plant (Campden) Limited . You consider that D & L Plant (Campden) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of D & L Plant (Campden) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
7 April 2025
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Statement of Financial Position
Registered number: 02743927
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 6,060 7,957
6,060 7,957
CURRENT ASSETS
Debtors 627 1,097
Cash at bank and in hand 13,306 1,910
13,933 3,007
Creditors: Amounts Falling Due Within One Year (40,496 ) (36,217 )
NET CURRENT ASSETS (LIABILITIES) (26,563 ) (33,210 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,503 ) (25,253 )
NET LIABILITIES (20,503 ) (25,253 )
CAPITAL AND RESERVES
Called up share capital 5 2 2
Income Statement (20,505 ) (25,255 )
SHAREHOLDERS' FUNDS (20,503) (25,253)
Page 2
Page 3
For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr Duncan MacDonald
Director
7 April 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
D & L Plant (Campden) Limited Registered number 02743927 is a limited by shares company incorporated in England & Wales. The Registered Office is 12 Payton Street, Stratford upon Avon, Warwickshire , CV37 6UA.
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.The company is showing net liabilities as at 31 October 2024. The directors have confirmed that they will continue to support the company financially, to allow it to continue its operations. On this basis, the directors considers it appropriate to prepare the financial statements on a going concern basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
2.3. 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:
Plant & machinery 25% on reducing balance
Fixtures & fittings 25% on reducing balance
2.4. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible assets
Plant & machinery Fixtures & fittings Total
£ £ £
Cost
As at 1 November 2023 57,205 1,424 58,629
Additions 142 - 142
Disposals - (1,424 ) (1,424 )
As at 31 October 2024 57,347 - 57,347
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 November 2023 49,248 1,424 50,672
Provided during the period 2,039 - 2,039
Disposals - (1,424 ) (1,424 )
As at 31 October 2024 51,287 - 51,287
Net Book Value
As at 31 October 2024 6,060 - 6,060
As at 1 November 2023 7,957 - 7,957
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5