Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 29 September 2023 false 1 April 2024 31 March 2025 31 March 2025 SC784321 Mr Alexander Fleming Mr Ian Gill Mrs Anita Smiley Mr Stewart Corbett Mrs Susan Hunter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC784321 2024-03-31 SC784321 2025-03-31 SC784321 2024-04-01 2025-03-31 SC784321 frs-core:CurrentFinancialInstruments 2025-03-31 SC784321 frs-core:FurnitureFittings 2025-03-31 SC784321 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC784321 frs-core:FurnitureFittings 2024-03-31 SC784321 frs-core:ShareCapital 2025-03-31 SC784321 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC784321 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC784321 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC784321 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC784321 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC784321 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC784321 frs-bus:Director1 2024-04-01 2025-03-31 SC784321 frs-bus:Director2 2024-04-01 2025-03-31 SC784321 frs-bus:Director3 2024-04-01 2025-03-31 SC784321 frs-bus:Director4 2024-04-01 2025-03-31 SC784321 frs-bus:Director5 2024-04-01 2025-03-31 SC784321 frs-countries:Scotland 2024-04-01 2025-03-31 SC784321 2023-09-28 SC784321 2024-03-31 SC784321 2023-09-29 2024-03-31 SC784321 frs-core:CurrentFinancialInstruments 2024-03-31 SC784321 frs-core:ShareCapital 2024-03-31 SC784321 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC784321
Ddt (Trading) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC784321
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 192 384
192 384
CURRENT ASSETS
Debtors 5 124 449
Cash at bank and in hand 43,564 29,418
43,688 29,867
Creditors: Amounts Falling Due Within One Year 6 (24,292 ) (19,256 )
NET CURRENT ASSETS (LIABILITIES) 19,396 10,611
TOTAL ASSETS LESS CURRENT LIABILITIES 19,588 10,995
NET ASSETS 19,588 10,995
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 19,488 10,895
SHAREHOLDERS' FUNDS 19,588 10,995
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 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 Ian Gill
Director
20 June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Ddt (Trading) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC784321 . The registered office is Braeport Centre, Braeport, Dunblane, FK15 0AT.
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 33.3% Straight line
2.4. Taxation
The tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 5)
7 5
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 576
As at 31 March 2025 576
Depreciation
As at 1 April 2024 192
Provided during the period 192
As at 31 March 2025 384
Net Book Value
As at 31 March 2025 192
As at 1 April 2024 384
Page 2
Page 3
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Other debtors 124 449
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors - 124
Amounts owed to group undertakings 621 12,966
Other creditors 21,610 3,700
Taxation and social security 2,061 2,466
24,292 19,256
7. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3