Acorah Software Products - Accounts Production 16.4.675 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 09417656 R Capps iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09417656 2024-02-29 09417656 2025-02-28 09417656 2024-03-01 2025-02-28 09417656 frs-core:CurrentFinancialInstruments 2025-02-28 09417656 frs-core:MotorVehicles 2025-02-28 09417656 frs-core:MotorVehicles 2024-03-01 2025-02-28 09417656 frs-core:MotorVehicles 2024-02-29 09417656 frs-core:PlantMachinery 2025-02-28 09417656 frs-core:PlantMachinery 2024-03-01 2025-02-28 09417656 frs-core:PlantMachinery 2024-02-29 09417656 frs-core:ShareCapital 2025-02-28 09417656 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 09417656 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09417656 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 09417656 frs-bus:SmallEntities 2024-03-01 2025-02-28 09417656 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 09417656 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09417656 frs-bus:Director1 2024-03-01 2025-02-28 09417656 frs-countries:EnglandWales 2024-03-01 2025-02-28 09417656 2023-02-28 09417656 2024-02-29 09417656 2023-03-01 2024-02-29 09417656 frs-core:CurrentFinancialInstruments 2024-02-29 09417656 frs-core:ShareCapital 2024-02-29 09417656 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 09417656
RDJ Utilities Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09417656
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 104,269 162,097
104,269 162,097
CURRENT ASSETS
Stocks 33,220 51,510
Debtors 5 48,845 75,132
Cash at bank and in hand 25,967 12,361
108,032 139,003
Creditors: Amounts Falling Due Within One Year 6 (193,071 ) (122,201 )
NET CURRENT ASSETS (LIABILITIES) (85,039 ) 16,802
TOTAL ASSETS LESS CURRENT LIABILITIES 19,230 178,899
NET ASSETS 19,230 178,899
CAPITAL AND RESERVES
Called up share capital 10 10
Profit and Loss Account 19,220 178,889
SHAREHOLDERS' FUNDS 19,230 178,899
Page 1
Page 2
For the year ending 28 February 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
R Capps
Director
2nd August 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
RDJ Utilities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09417656 . The registered office is Transputec House, 19 Heather Park Drive, Wembley, Middlesex, HA0 1SS.
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, rebates  and value added tax and other taxes. 
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% on cost
Motor Vehicles 25% onn cost
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not not discounted.
Current tax is recognised at the amountof tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.6.1   Deferred tax
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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2024 92,806 253,795 346,601
Additions 15,935 - 15,935
Disposals (6,274 ) (6,126 ) (12,400 )
As at 28 February 2025 102,467 247,669 350,136
Depreciation
As at 1 March 2024 49,281 135,223 184,504
Provided during the period 20,652 53,107 73,759
Disposals (6,271 ) (6,125 ) (12,396 )
As at 28 February 2025 63,662 182,205 245,867
Net Book Value
As at 28 February 2025 38,805 65,464 104,269
As at 1 March 2024 43,525 118,572 162,097
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,572 38,835
Other debtors 44,273 36,297
48,845 75,132
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,377 13,198
Other creditors 106,483 5,364
Taxation and social security 84,211 103,639
193,071 122,201
Page 5