Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04539867 Mrs J Donohoe Mr M Donohoe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04539867 2023-09-30 04539867 2024-09-30 04539867 2023-10-01 2024-09-30 04539867 frs-core:CurrentFinancialInstruments 2024-09-30 04539867 frs-core:ComputerEquipment 2023-10-01 2024-09-30 04539867 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04539867 frs-core:LandBuildings 2024-09-30 04539867 frs-core:LandBuildings 2023-10-01 2024-09-30 04539867 frs-core:LandBuildings 2023-09-30 04539867 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04539867 frs-core:MotorVehicles 2023-10-01 2024-09-30 04539867 frs-core:PlantMachinery 2024-09-30 04539867 frs-core:PlantMachinery 2023-10-01 2024-09-30 04539867 frs-core:PlantMachinery 2023-09-30 04539867 frs-core:CapitalRedemptionReserve 2024-09-30 04539867 frs-core:ShareCapital 2024-09-30 04539867 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04539867 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04539867 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04539867 frs-bus:SmallEntities 2023-10-01 2024-09-30 04539867 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04539867 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04539867 frs-bus:Director1 2023-10-01 2024-09-30 04539867 frs-bus:Director2 2023-10-01 2024-09-30 04539867 frs-countries:EnglandWales 2023-10-01 2024-09-30 04539867 2022-09-30 04539867 2023-09-30 04539867 2022-10-01 2023-09-30 04539867 frs-core:CurrentFinancialInstruments 2023-09-30 04539867 frs-core:CapitalRedemptionReserve 2023-09-30 04539867 frs-core:ShareCapital 2023-09-30 04539867 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04539867
Intervention Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04539867
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,013,021 720,935
1,013,021 720,935
CURRENT ASSETS
Stocks 5 64,690 366,788
Debtors 6 927,685 819,208
Cash at bank and in hand 3,092,798 2,682,313
4,085,173 3,868,309
Creditors: Amounts Falling Due Within One Year 7 (1,158,880 ) (1,352,388 )
NET CURRENT ASSETS (LIABILITIES) 2,926,293 2,515,921
TOTAL ASSETS LESS CURRENT LIABILITIES 3,939,314 3,236,856
PROVISIONS FOR LIABILITIES
Deferred Taxation (239,034 ) (166,662 )
NET ASSETS 3,700,280 3,070,194
CAPITAL AND RESERVES
Called up share capital 8 78 78
Capital redemption reserve (140,000 ) (140,000 )
Profit and Loss Account 3,840,202 3,210,116
SHAREHOLDERS' FUNDS 3,700,280 3,070,194
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For the year ending 30 September 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 M Donohoe
Director
11/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Intervention Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04539867 . The registered office is Williams House, Green Park, Coed Cae Lane, Pontyclun, Llantrisant, CF72 9HG.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
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% on cost
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or chrged to profit or loss.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
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2.3. Tangible Fixed Assets and Depreciation - continued
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash- generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
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.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.  Cost comprises direct materials and,  where applicable,  direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost,  adjusted where applicable for any loss of service potential.
At each reporting date,  an assessment is made for impairment.  Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss.  Reversals of impairment losses are also recognised in profit or loss.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
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2.6. Financial Instruments - continued
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2023: 35)
37 35
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 October 2023 62,215 1,628,584 1,690,799
Additions 3,880 528,012 531,892
Disposals - (88,300 ) (88,300 )
As at 30 September 2024 66,095 2,068,296 2,134,391
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Depreciation
As at 1 October 2023 7,928 961,936 969,864
Provided during the period 1,283 215,919 217,202
Disposals - (65,696 ) (65,696 )
As at 30 September 2024 9,211 1,112,159 1,121,370
Net Book Value
As at 30 September 2024 56,884 956,137 1,013,021
As at 1 October 2023 54,287 666,648 720,935
5. Stocks
2024 2023
£ £
Stock 6,480 10,168
Work in progress 58,210 356,620
64,690 366,788
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 518,819 507,701
Other debtors 408,866 311,507
927,685 819,208
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 500,496 679,826
Bank loans and overdrafts - 65
Other taxes and social security 333,912 261,608
Other creditors 324,472 410,889
1,158,880 1,352,388
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 78 78
9. Related Party Transactions
At the year end date the director, Mr M Donohoe,  owed £8,688 to the company by way of a Directors Loan Account (2023: £17,764 was owed to Mr M Donohoe from the company).
Dividends totalling £84,000 (2023 - £64,749) were paid in the year in respect of shares held by the company's directors.
Intervention Developments Ltd
Included in Other Debtors is an amount of £303,089 (2023: £301,167) owed from Intervention Developments Ltd. Mr M Donohoe, who is a director and shareholder of Intervention Services Ltd, is also the sole director and shareholder of Intervention Developments Ltd.
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