Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 true No description of principal activity 1 April 2024 31 March 2025 31 March 2025 06564069 Mrs Kelly McKie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06564069 2024-03-31 06564069 2025-03-31 06564069 2024-04-01 2025-03-31 06564069 frs-core:CurrentFinancialInstruments 2025-03-31 06564069 frs-core:Non-currentFinancialInstruments 2025-03-31 06564069 frs-core:BetweenOneFiveYears 2025-03-31 06564069 frs-core:MotorVehicles 2025-03-31 06564069 frs-core:MotorVehicles 2024-04-01 2025-03-31 06564069 frs-core:MotorVehicles 2024-03-31 06564069 frs-core:PlantMachinery 2025-03-31 06564069 frs-core:PlantMachinery 2024-04-01 2025-03-31 06564069 frs-core:PlantMachinery 2024-03-31 06564069 frs-core:WithinOneYear 2025-03-31 06564069 frs-core:ShareCapital 2025-03-31 06564069 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06564069 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06564069 frs-bus:FullAccounts 2024-04-01 2025-03-31 06564069 frs-bus:SmallEntities 2024-04-01 2025-03-31 06564069 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06564069 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06564069 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 06564069 frs-bus:Director1 2024-04-01 2025-03-31 06564069 frs-countries:EnglandWales 2024-04-01 2025-03-31 06564069 2023-03-31 06564069 2024-03-31 06564069 2023-04-01 2024-03-31 06564069 frs-core:CurrentFinancialInstruments 2024-03-31 06564069 frs-core:Non-currentFinancialInstruments 2024-03-31 06564069 frs-core:BetweenOneFiveYears 2024-03-31 06564069 frs-core:WithinOneYear 2024-03-31 06564069 frs-core:ShareCapital 2024-03-31 06564069 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06564069
DMC Walling Limited
Director's Report and
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Director's Report 1
Profit and Loss Account 2
Balance Sheet 3
Notes to the Financial Statements 4—6
Page 1
Director's Report
The director presents her report and the financial statements for the year ended 31 March 2025.
Directors
The director who held office during the year were as follows:
Mrs Kelly McKie
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs Kelly McKie
Director
28/07/2025
Page 1
Page 2
Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 7,650,306 6,993,201
Cost of sales (4,904,158 ) (4,798,773 )
GROSS PROFIT 2,746,148 2,194,428
Administrative expenses (1,637,032 ) (1,253,679 )
OPERATING PROFIT 1,109,116 940,749
Interest payable and similar charges (8,908 ) (5,010 )
PROFIT BEFORE TAXATION 1,100,208 935,739
Tax on Profit (229,409 ) (57,916 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 870,799 877,823
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,120,140 956,562
1,120,140 956,562
CURRENT ASSETS
Stocks 5 1,995,389 1,245,247
Debtors 6 872,371 634,164
Cash at bank and in hand 1,287,570 867,154
4,155,330 2,746,565
Creditors: Amounts Falling Due Within One Year 7 (1,214,482 ) (1,112,131 )
NET CURRENT ASSETS (LIABILITIES) 2,940,848 1,634,434
TOTAL ASSETS LESS CURRENT LIABILITIES 4,060,988 2,590,996
Creditors: Amounts Falling Due After More Than One Year 8 (1,848,649 ) (1,249,456 )
NET ASSETS 2,212,339 1,341,540
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 2,212,337 1,341,538
SHAREHOLDERS' FUNDS 2,212,339 1,341,540
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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs Kelly McKie
Director
28/07/2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DMC Walling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06564069 . The registered office is 27 First Avenue, Edmonton, London, N18 3PD.
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 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 18)
18 18
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 1,152,232 218,209 1,370,441
Additions 523,431 13,527 536,958
As at 31 March 2025 1,675,663 231,736 1,907,399
Depreciation
As at 1 April 2024 335,703 78,176 413,879
Provided during the period 334,990 38,390 373,380
As at 31 March 2025 670,693 116,566 787,259
Net Book Value
As at 31 March 2025 1,004,970 115,170 1,120,140
As at 1 April 2024 816,529 140,033 956,562
5. Stocks
2025 2024
£ £
Work in progress 1,995,389 1,245,247
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 154,038 430,840
Other debtors 718,333 203,324
872,371 634,164
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 21,976 21,976
Trade creditors 781,599 904,861
Bank loans and overdrafts 32,823 54,173
Corporation tax 288,578 57,916
Other taxes and social security 26,300 -
Accruals and deferred income 5,000 9,041
Director's loan account 58,206 64,164
1,214,482 1,112,131
Included in creditors at the year ended 31 March 2025, the Company owed £58,206 (2023: £64,164) to Mrs K McKie, a director and shareholder of the company.  Loans are interest free and repayable on demand.
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 78,659 107,263
Bank loans - 39,121
Other creditors 1,769,990 1,103,072
1,848,649 1,249,456
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 21,976 21,976
Later than one year and not later than five years 78,659 107,263
100,635 129,239
100,635 129,239
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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