Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08980032 Mr Craig Hodgetts Mr Robert Billingham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08980032 2024-04-30 08980032 2025-04-30 08980032 2024-05-01 2025-04-30 08980032 frs-core:CurrentFinancialInstruments 2025-04-30 08980032 frs-core:BetweenOneFiveYears 2025-04-30 08980032 frs-core:FurnitureFittings 2025-04-30 08980032 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08980032 frs-core:FurnitureFittings 2024-04-30 08980032 frs-core:WithinOneYear 2025-04-30 08980032 frs-core:ShareCapital 2025-04-30 08980032 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08980032 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08980032 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08980032 frs-bus:SmallEntities 2024-05-01 2025-04-30 08980032 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08980032 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08980032 frs-bus:Director1 2024-05-01 2025-04-30 08980032 frs-bus:Director2 2024-05-01 2025-04-30 08980032 frs-countries:EnglandWales 2024-05-01 2025-04-30 08980032 2023-04-30 08980032 2024-04-30 08980032 2023-05-01 2024-04-30 08980032 frs-core:CurrentFinancialInstruments 2024-04-30 08980032 frs-core:BetweenOneFiveYears 2024-04-30 08980032 frs-core:WithinOneYear 2024-04-30 08980032 frs-core:ShareCapital 2024-04-30 08980032 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08980032
Cad Duct Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
JMC Accountants & Tax Advisers Ltd
76 High Street
Brierley Hill
DY5 3AW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08980032
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,162 11,636
11,162 11,636
CURRENT ASSETS
Debtors 5 679,861 661,119
Cash at bank and in hand 229,399 116,004
909,260 777,123
Creditors: Amounts Falling Due Within One Year 6 (283,270 ) (271,825 )
NET CURRENT ASSETS (LIABILITIES) 625,990 505,298
TOTAL ASSETS LESS CURRENT LIABILITIES 637,152 516,934
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,791 ) (2,909 )
NET ASSETS 634,361 514,025
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 634,261 513,925
SHAREHOLDERS' FUNDS 634,361 514,025
Page 1
Page 2
For the year ending 30 April 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 Craig Hodgetts
Director
Mr Robert Billingham
Director
11th August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cad Duct Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08980032 . The registered office is Price House, High Holborn, Dudley, Sedgley, West Midlands, DY3 1SR.
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:
Fixtures & Fittings 15% Reducing Balance
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: 5 (2024: 5)
5 5
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2024 27,128
Additions 1,498
As at 30 April 2025 28,626
Depreciation
As at 1 May 2024 15,492
Provided during the period 1,972
As at 30 April 2025 17,464
Net Book Value
As at 30 April 2025 11,162
As at 1 May 2024 11,636
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 633,980 593,038
Other debtors 45,881 68,081
679,861 661,119
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 145,470 167,277
Other creditors 3,026 2,867
Taxation and social security 134,774 101,681
283,270 271,825
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 17,778 17,778
Later than one year and not later than five years 6,585 24,364
24,363 42,142
Page 4