Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08401852 Mr G M Holmes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08401852 2024-03-31 08401852 2025-03-31 08401852 2024-04-01 2025-03-31 08401852 frs-core:CurrentFinancialInstruments 2025-03-31 08401852 frs-core:Non-currentFinancialInstruments 2025-03-31 08401852 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08401852 frs-core:MotorVehicles 2025-03-31 08401852 frs-core:MotorVehicles 2024-04-01 2025-03-31 08401852 frs-core:MotorVehicles 2024-03-31 08401852 frs-core:PlantMachinery 2025-03-31 08401852 frs-core:PlantMachinery 2024-04-01 2025-03-31 08401852 frs-core:PlantMachinery 2024-03-31 08401852 frs-core:ShareCapital 2025-03-31 08401852 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08401852 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08401852 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08401852 frs-bus:SmallEntities 2024-04-01 2025-03-31 08401852 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08401852 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08401852 frs-bus:Director1 2024-04-01 2025-03-31 08401852 frs-countries:EnglandWales 2024-04-01 2025-03-31 08401852 2023-03-31 08401852 2024-03-31 08401852 2023-04-01 2024-03-31 08401852 frs-core:CurrentFinancialInstruments 2024-03-31 08401852 frs-core:Non-currentFinancialInstruments 2024-03-31 08401852 frs-core:ShareCapital 2024-03-31 08401852 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08401852
Trent & Derwent Electrical Services Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08401852
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 93,908 40,245
93,908 40,245
CURRENT ASSETS
Stocks 5 9,284 4,457
Debtors 6 205,047 121,466
Cash at bank and in hand 12,698 28,630
227,029 154,553
Creditors: Amounts Falling Due Within One Year 7 (141,307 ) (86,606 )
NET CURRENT ASSETS (LIABILITIES) 85,722 67,947
TOTAL ASSETS LESS CURRENT LIABILITIES 179,630 108,192
Creditors: Amounts Falling Due After More Than One Year 8 - (25,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,912 ) (7,647 )
NET ASSETS 170,718 74,878
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 170,716 74,876
SHAREHOLDERS' FUNDS 170,718 74,878
Page 1
Page 2
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 G M Holmes
Director
21 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
Trent & Derwent Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08401852 . The registered office is Unit 2 The Maltings Industrial Estate, Wharf Road, Burton-On-Trent, Staffordshire, DE14 1PZ.
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 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
2.4. 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.
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 7)
10 7
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 9,247 52,288 61,535
Additions 1,387 64,077 65,464
As at 31 March 2025 10,634 116,365 126,999
Depreciation
As at 1 April 2024 7,690 13,600 21,290
Provided during the period 419 11,382 11,801
As at 31 March 2025 8,109 24,982 33,091
Net Book Value
As at 31 March 2025 2,525 91,383 93,908
As at 1 April 2024 1,557 38,688 40,245
5. Stocks
2025 2024
£ £
Stock 9,284 3,614
Work in progress - 843
9,284 4,457
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 181,394 90,745
Prepayments and accrued income 8,913 6,059
Other debtors 14,740 18,004
Other taxes and social security - 6,658
205,047 121,466
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 45,225 20,643
Bank loans and overdrafts 25,667 44,000
Corporation tax 42,715 21,619
Other taxes and social security 2,167 -
Other creditors 25,409 126
Director's loan account 124 218
141,307 86,606
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 25,667
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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