Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 04667069 Mr Philip Coleman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04667069 2024-02-29 04667069 2025-02-28 04667069 2024-03-01 2025-02-28 04667069 frs-core:CurrentFinancialInstruments 2025-02-28 04667069 frs-core:ComputerEquipment 2025-02-28 04667069 frs-core:ComputerEquipment 2024-03-01 2025-02-28 04667069 frs-core:ComputerEquipment 2024-02-29 04667069 frs-core:FurnitureFittings 2025-02-28 04667069 frs-core:FurnitureFittings 2024-03-01 2025-02-28 04667069 frs-core:FurnitureFittings 2024-02-29 04667069 frs-core:MotorVehicles 2025-02-28 04667069 frs-core:MotorVehicles 2024-03-01 2025-02-28 04667069 frs-core:MotorVehicles 2024-02-29 04667069 frs-core:PlantMachinery 2025-02-28 04667069 frs-core:PlantMachinery 2024-03-01 2025-02-28 04667069 frs-core:PlantMachinery 2024-02-29 04667069 frs-core:ShareCapital 2025-02-28 04667069 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 04667069 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 04667069 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 04667069 frs-bus:SmallEntities 2024-03-01 2025-02-28 04667069 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 04667069 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 04667069 frs-bus:Director1 2024-03-01 2025-02-28 04667069 frs-countries:EnglandWales 2024-03-01 2025-02-28 04667069 2023-02-28 04667069 2024-02-29 04667069 2023-03-01 2024-02-29 04667069 frs-core:CurrentFinancialInstruments 2024-02-29 04667069 frs-core:ShareCapital 2024-02-29 04667069 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 04667069
DC AUTO (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04667069
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,544 5,353
4,544 5,353
CURRENT ASSETS
Stocks 5 5,600 5,250
Debtors 6 45,300 90,456
Cash at bank and in hand 15,731 413,326
66,631 509,032
Creditors: Amounts Falling Due Within One Year 7 (15,871 ) (12,941 )
NET CURRENT ASSETS (LIABILITIES) 50,760 496,091
TOTAL ASSETS LESS CURRENT LIABILITIES 55,304 501,444
PROVISIONS FOR LIABILITIES
Deferred Taxation (863 ) (1,017 )
NET ASSETS 54,441 500,427
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 54,431 500,417
SHAREHOLDERS' FUNDS 54,441 500,427
Page 1
Page 2
For the year ending 28 February 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 Philip Coleman
Director
12/06/2025
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
DC AUTO (UK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04667069 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 15% - reducing balance
Motor Vehicles 25% - reducing balance
Fixtures & Fittings 15% - reducing balance
Computer Equipment 15% - 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 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2024 19,857 1,400 4,856 5,689 31,802
As at 28 February 2025 19,857 1,400 4,856 5,689 31,802
Depreciation
As at 1 March 2024 17,329 1,361 3,879 3,880 26,449
Provided during the period 380 10 147 272 809
As at 28 February 2025 17,709 1,371 4,026 4,152 27,258
Net Book Value
As at 28 February 2025 2,148 29 830 1,537 4,544
As at 1 March 2024 2,528 39 977 1,809 5,353
5. Stocks
2025 2024
£ £
Stock 5,600 5,250
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 41,220 71,948
Prepayments and accrued income 1,735 1,904
Directors' loan accounts 150 16,604
Amounts owed by associates 2,195 -
45,300 90,456
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,799 3,300
Corporation tax - 1,668
Other taxes and social security 3,387 1,740
VAT 9,415 5,871
Other creditors 270 362
15,871 12,941
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
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