Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 May 2023 false 1 April 2024 31 March 2025 31 March 2025 14836057 Mr Dalius Sulga Mrs Ieva Sulge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14836057 2024-03-31 14836057 2025-03-31 14836057 2024-04-01 2025-03-31 14836057 frs-core:CurrentFinancialInstruments 2025-03-31 14836057 frs-core:Non-currentFinancialInstruments 2025-03-31 14836057 frs-core:ComputerEquipment 2025-03-31 14836057 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14836057 frs-core:ComputerEquipment 2024-03-31 14836057 frs-core:NetGoodwill 2025-03-31 14836057 frs-core:NetGoodwill 2024-04-01 2025-03-31 14836057 frs-core:NetGoodwill 2024-03-31 14836057 frs-core:MotorVehicles 2025-03-31 14836057 frs-core:MotorVehicles 2024-04-01 2025-03-31 14836057 frs-core:MotorVehicles 2024-03-31 14836057 frs-core:SharePremium 2025-03-31 14836057 frs-core:ShareCapital 2025-03-31 14836057 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14836057 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14836057 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14836057 frs-bus:SmallEntities 2024-04-01 2025-03-31 14836057 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14836057 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14836057 frs-bus:Director1 2024-04-01 2025-03-31 14836057 frs-bus:Director2 2024-04-01 2025-03-31 14836057 frs-countries:EnglandWales 2024-04-01 2025-03-31 14836057 2023-04-30 14836057 2024-03-31 14836057 2023-05-01 2024-03-31 14836057 frs-core:CurrentFinancialInstruments 2024-03-31 14836057 frs-core:Non-currentFinancialInstruments 2024-03-31 14836057 frs-core:SharePremium 2024-03-31 14836057 frs-core:ShareCapital 2024-03-31 14836057 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14836057
Ds Solar Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
M.A. Business Support
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14836057
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,880 20,115
Tangible Assets 5 12,664 3,944
30,544 24,059
CURRENT ASSETS
Debtors 6 22,162 16,001
Cash at bank and in hand - 774
22,162 16,775
Creditors: Amounts Falling Due Within One Year 7 (14,710 ) (15,563 )
NET CURRENT ASSETS (LIABILITIES) 7,452 1,212
TOTAL ASSETS LESS CURRENT LIABILITIES 37,996 25,271
Creditors: Amounts Falling Due After More Than One Year 8 (14,142 ) -
NET ASSETS 23,854 25,271
CAPITAL AND RESERVES
Called up share capital 9 100 100
Share premium account 16,350 16,350
Profit and Loss Account 7,404 8,821
SHAREHOLDERS' FUNDS 23,854 25,271
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 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 Dalius Sulga
Director
10/06/2025
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
Ds Solar Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14836057 . The registered office is 86 Elmcroft Road, Ipswich, Suffolk, IP1 6NB.
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. 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 of .... years.
2.4. 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:
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 22,350
As at 31 March 2025 22,350
Amortisation
As at 1 April 2024 2,235
Provided during the period 2,235
As at 31 March 2025 4,470
Net Book Value
As at 31 March 2025 17,880
As at 1 April 2024 20,115
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 4,300 959 5,259
Additions 13,300 - 13,300
As at 31 March 2025 17,600 959 18,559
Depreciation
As at 1 April 2024 1,075 240 1,315
Provided during the period 4,400 180 4,580
As at 31 March 2025 5,475 420 5,895
Net Book Value
As at 31 March 2025 12,125 539 12,664
As at 1 April 2024 3,225 719 3,944
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 5,083 1,760
VAT - 1,341
Other taxes and social security 17,079 12,900
22,162 16,001
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7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Bank loans and overdrafts 186 -
Corporation tax 9,052 9,585
VAT 364 -
Other creditors 2,944 -
Accruals and deferred income 965 870
Directors' loan accounts 1,199 5,108
14,710 15,563
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Bank loans 14,142 -
9. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
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