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 11130787 Mr Derek Hawkins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11130787 2024-03-31 11130787 2025-03-31 11130787 2024-04-01 2025-03-31 11130787 frs-core:CurrentFinancialInstruments 2025-03-31 11130787 frs-core:Non-currentFinancialInstruments 2025-03-31 11130787 frs-core:ComputerEquipment 2025-03-31 11130787 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11130787 frs-core:ComputerEquipment 2024-03-31 11130787 frs-core:MotorVehicles 2025-03-31 11130787 frs-core:MotorVehicles 2024-04-01 2025-03-31 11130787 frs-core:MotorVehicles 2024-03-31 11130787 frs-core:PlantMachinery 2025-03-31 11130787 frs-core:PlantMachinery 2024-04-01 2025-03-31 11130787 frs-core:PlantMachinery 2024-03-31 11130787 frs-core:ShareCapital 2025-03-31 11130787 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11130787 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11130787 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11130787 frs-bus:SmallEntities 2024-04-01 2025-03-31 11130787 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11130787 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11130787 1 2024-04-01 2025-03-31 11130787 frs-bus:Director1 2024-04-01 2025-03-31 11130787 frs-countries:EnglandWales 2024-04-01 2025-03-31 11130787 2023-03-31 11130787 2024-03-31 11130787 2023-04-01 2024-03-31 11130787 frs-core:CurrentFinancialInstruments 2024-03-31 11130787 frs-core:Non-currentFinancialInstruments 2024-03-31 11130787 frs-core:ShareCapital 2024-03-31 11130787 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11130787
D J Contracts (Liverpool) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Digi Accounts and Tax Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11130787
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,012 7,437
7,012 7,437
CURRENT ASSETS
Debtors 5 15,387 9,159
Cash at bank and in hand 30,086 41,502
45,473 50,661
Creditors: Amounts Falling Due Within One Year 6 (29,414 ) (32,972 )
NET CURRENT ASSETS (LIABILITIES) 16,059 17,689
TOTAL ASSETS LESS CURRENT LIABILITIES 23,071 25,126
Creditors: Amounts Falling Due After More Than One Year 7 - (8,385 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,332 ) (1,413 )
NET ASSETS 21,739 15,328
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 21,639 15,228
SHAREHOLDERS' FUNDS 21,739 15,328
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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 Derek Hawkins
Director
25 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D J Contracts (Liverpool) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11130787 . The registered office is Design House, Preston Road, Charnock Richard, Lancashire, PR7 5JZ.
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. 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 Reducing balance 20%
Motor Vehicles Reducing balance 25%
Computer Equipment Straight line 3 years
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 6,136 15,000 491 21,627
Additions 907 - 791 1,698
As at 31 March 2025 7,043 15,000 1,282 23,325
Depreciation
As at 1 April 2024 2,189 11,837 164 14,190
Provided during the period 971 791 361 2,123
As at 31 March 2025 3,160 12,628 525 16,313
Net Book Value
As at 31 March 2025 3,883 2,372 757 7,012
As at 1 April 2024 3,947 3,163 327 7,437
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,387 9,159
15,387 9,159
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 327 81
Bank loans and overdrafts 8,213 6,122
Corporation tax 6,276 10,528
Other taxes and social security 9,440 400
VAT - 9,776
Accruals and deferred income 5,003 5,850
Director's loan account 155 215
29,414 32,972
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 8,385
- 8,385
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Ultimate Controlling Party
The company's ultimate controlling party is Mr D Hawkins by virtue of his ownership of 100% of the issued share capital in the company.
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