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 10359671 Mr Daniel Thomas Mr Daniel Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10359671 2023-09-30 10359671 2024-09-30 10359671 2023-10-01 2024-09-30 10359671 frs-core:CurrentFinancialInstruments 2024-09-30 10359671 frs-core:ComputerEquipment 2024-09-30 10359671 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10359671 frs-core:ComputerEquipment 2023-09-30 10359671 frs-core:FurnitureFittings 2023-10-01 2024-09-30 10359671 frs-core:NetGoodwill 2024-09-30 10359671 frs-core:NetGoodwill 2023-10-01 2024-09-30 10359671 frs-core:NetGoodwill 2023-09-30 10359671 frs-core:MotorVehicles 2023-10-01 2024-09-30 10359671 frs-core:PlantMachinery 2024-09-30 10359671 frs-core:PlantMachinery 2023-10-01 2024-09-30 10359671 frs-core:PlantMachinery 2023-09-30 10359671 frs-core:ShareCapital 2024-09-30 10359671 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10359671 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10359671 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10359671 frs-bus:SmallEntities 2023-10-01 2024-09-30 10359671 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10359671 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10359671 frs-bus:Director1 2023-10-01 2024-09-30 10359671 frs-bus:Director2 2023-10-01 2024-09-30 10359671 frs-countries:EnglandWales 2023-10-01 2024-09-30 10359671 2022-09-30 10359671 2023-09-30 10359671 2022-10-01 2023-09-30 10359671 frs-core:CurrentFinancialInstruments 2023-09-30 10359671 frs-core:ShareCapital 2023-09-30 10359671 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10359671
Dt Plumbing & Heating (Uk) Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
C&H Associates T/AS Mobile Accountants
Chartered Management Accountants & Tax Practitioners
206 Turners Hill
Cheshunt
Waltham Cross
Hertfordshire
EN8 9DE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10359671
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 55,200 59,800
Tangible Assets 5 28,251 22,826
83,451 82,626
CURRENT ASSETS
Debtors 6 2,700 2,794
Cash at bank and in hand 37,147 40,065
39,847 42,859
Creditors: Amounts Falling Due Within One Year 7 (16,737 ) (20,718 )
NET CURRENT ASSETS (LIABILITIES) 23,110 22,141
TOTAL ASSETS LESS CURRENT LIABILITIES 106,561 104,767
NET ASSETS 106,561 104,767
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 106,461 104,667
SHAREHOLDERS' FUNDS 106,561 104,767
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 Daniel Thomas
Director
25/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Dt Plumbing & Heating (Uk) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10359671 . The registered office is 206 Turners Hill, cheshunt, Hertfordshire, EN8 9DE.
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:
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 92,000
As at 30 September 2024 92,000
Amortisation
As at 1 October 2023 32,200
Impairment losses 4,600
As at 30 September 2024 36,800
Net Book Value
As at 30 September 2024 55,200
As at 1 October 2023 59,800
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 59,990 639 60,629
Additions 9,990 - 9,990
As at 30 September 2024 69,980 639 70,619
Depreciation
As at 1 October 2023 37,363 440 37,803
Provided during the period 4,525 40 4,565
As at 30 September 2024 41,888 480 42,368
Net Book Value
As at 30 September 2024 28,092 159 28,251
As at 1 October 2023 22,627 199 22,826
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,700 2,794
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (183 )
Corporation tax 6,795 6,848
Other taxes and social security - 1,576
VAT 1,266 6,159
Accruals and deferred income 2,860 2,665
Directors' loan accounts 5,816 3,653
16,737 20,718
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 28,000 13,000
Page 4