Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12529551 Mr David Geer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12529551 2024-03-31 12529551 2025-03-31 12529551 2024-04-01 2025-03-31 12529551 frs-core:CurrentFinancialInstruments 2025-03-31 12529551 frs-core:ComputerEquipment 2025-03-31 12529551 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12529551 frs-core:ComputerEquipment 2024-03-31 12529551 frs-core:FurnitureFittings 2025-03-31 12529551 frs-core:FurnitureFittings 2024-04-01 2025-03-31 12529551 frs-core:FurnitureFittings 2024-03-31 12529551 frs-core:ShareCapital 2025-03-31 12529551 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12529551 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12529551 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12529551 frs-bus:SmallEntities 2024-04-01 2025-03-31 12529551 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12529551 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12529551 frs-bus:Director1 2024-04-01 2025-03-31 12529551 frs-bus:Director1 2024-03-31 12529551 frs-bus:Director1 2025-03-31 12529551 frs-countries:EnglandWales 2024-04-01 2025-03-31 12529551 2023-03-31 12529551 2024-03-31 12529551 2023-04-01 2024-03-31 12529551 frs-core:CurrentFinancialInstruments 2024-03-31 12529551 frs-core:ShareCapital 2024-03-31 12529551 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12529551
DG Tech Southeast Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12529551
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 652 767
652 767
CURRENT ASSETS
Debtors 5 7,378 22,936
Cash at bank and in hand 3,569 303
10,947 23,239
Creditors: Amounts Falling Due Within One Year 6 (10,755 ) (9,023 )
NET CURRENT ASSETS (LIABILITIES) 192 14,216
TOTAL ASSETS LESS CURRENT LIABILITIES 844 14,983
NET ASSETS 844 14,983
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 843 14,982
SHAREHOLDERS' FUNDS 844 14,983
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 David Geer
Director
23/06/2025
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
DG Tech Southeast Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12529551 . 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:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 1,000 399 1,399
As at 31 March 2025 1,000 399 1,399
Depreciation
As at 1 April 2024 478 154 632
Provided during the period 78 37 115
As at 31 March 2025 556 191 747
Net Book Value
As at 31 March 2025 444 208 652
As at 1 April 2024 522 245 767
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,378 7,378
Director's loan account - 15,558
7,378 22,936
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,260 1,140
Corporation tax 8,439 7,883
Director's loan account 1,056 -
10,755 9,023
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr David Geer 15,558 - - - -
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Included in other Creditors is an amount of £1,056 (£15,558 in Debtors - 2024), owed to the company director Mr D Geer. This loan is interest free and no repayment terms have been agreed.
Page 5