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Registered number: 03671470
De Winter Marketing Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03671470
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,803 43,675
58,803 43,675
CURRENT ASSETS
Stocks 5 2,430 2,430
Debtors 6 44,982 63,773
Cash at bank and in hand 40,936 146,140
88,348 212,343
Creditors: Amounts Falling Due Within One Year 7 (56,237 ) (87,431 )
NET CURRENT ASSETS (LIABILITIES) 32,111 124,912
TOTAL ASSETS LESS CURRENT LIABILITIES 90,914 168,587
Creditors: Amounts Falling Due After More Than One Year 8 - (20,211 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,679 ) (2,035 )
NET ASSETS 87,235 146,341
CAPITAL AND RESERVES
Called up share capital 11 50 50
Profit and Loss Account 87,185 146,291
SHAREHOLDERS' FUNDS 87,235 146,341
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Page 2
For the year ending 30 November 2024 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 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
Ms Kate Cox
Director
29 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
De Winter Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03671470 . The registered office is 1 Overleigh Road, Chester, CH4 7HL.
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:
Leasehold 20%
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 25%
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
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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2023 - 925 61,430 11,208
Additions 18,684 8,040 - 6,125
As at 30 November 2024 18,684 8,965 61,430 17,333
Depreciation
As at 1 December 2023 - 339 22,396 11,084
Provided during the period 3,736 721 10,751 796
As at 30 November 2024 3,736 1,060 33,147 11,880
Net Book Value
As at 30 November 2024 14,948 7,905 28,283 5,453
As at 1 December 2023 - 586 39,034 124
Computer Equipment Total
£ £
Cost
As at 1 December 2023 25,369 98,932
Additions 295 33,144
As at 30 November 2024 25,664 132,076
...CONTINUED
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Depreciation
As at 1 December 2023 21,438 55,257
Provided during the period 2,012 18,016
As at 30 November 2024 23,450 73,273
Net Book Value
As at 30 November 2024 2,214 58,803
As at 1 December 2023 3,931 43,675
5. Stocks
2024 2023
£ £
Work in progress 2,430 2,430
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 39,158 56,875
Other debtors 5,824 5,954
Other taxes and social security - 944
44,982 63,773
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,686 12,686
Trade creditors 5,801 20,161
Bank loans and overdrafts 10,500 10,500
Corporation tax 8,541 21,898
Other taxes and social security 429 -
VAT 11,422 14,439
Other creditors 168 168
Accruals and deferred income 4,602 4,602
Director's loan account 2,088 2,977
56,237 87,431
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 13,211
Bank loans - 7,000
- 20,211
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9. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,686 25,897
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,686 12,686
Later than one year and not later than five years - 13,211
12,686 25,897
12,686 25,897
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50 50
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 638 -
Later than one year and not later than five years - 4,466
638 4,466
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