Acorah Software Products - Accounts Production 16.5.460 false true true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 13913605 Mr James Coe Mr James Coe true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13913605 2024-02-29 13913605 2025-02-28 13913605 2024-03-01 2025-02-28 13913605 frs-core:CurrentFinancialInstruments 2025-02-28 13913605 frs-core:Non-currentFinancialInstruments 2025-02-28 13913605 frs-core:BetweenOneFiveYears 2025-02-28 13913605 frs-core:ComputerEquipment 2025-02-28 13913605 frs-core:ComputerEquipment 2024-03-01 2025-02-28 13913605 frs-core:ComputerEquipment 2024-02-29 13913605 frs-core:MotorVehicles 2025-02-28 13913605 frs-core:MotorVehicles 2024-03-01 2025-02-28 13913605 frs-core:MotorVehicles 2024-02-29 13913605 frs-core:PlantMachinery 2025-02-28 13913605 frs-core:PlantMachinery 2024-03-01 2025-02-28 13913605 frs-core:PlantMachinery 2024-02-29 13913605 frs-core:WithinOneYear 2025-02-28 13913605 frs-core:ShareCapital 2025-02-28 13913605 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13913605 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13913605 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 13913605 frs-bus:SmallEntities 2024-03-01 2025-02-28 13913605 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13913605 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13913605 1 2024-03-01 2025-02-28 13913605 frs-bus:Director1 2024-03-01 2025-02-28 13913605 frs-countries:EnglandWales 2024-03-01 2025-02-28 13913605 2023-02-28 13913605 2024-02-29 13913605 2023-03-01 2024-02-29 13913605 frs-core:CurrentFinancialInstruments 2024-02-29 13913605 frs-core:Non-currentFinancialInstruments 2024-02-29 13913605 frs-core:BetweenOneFiveYears 2024-02-29 13913605 frs-core:WithinOneYear 2024-02-29 13913605 frs-core:ShareCapital 2024-02-29 13913605 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 13913605
Deva Group (NW) LTD
Financial Statements
For The Year Ended 28 February 2025
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13913605
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,078 27,828
21,078 27,828
CURRENT ASSETS
Cash at bank and in hand 1,324 503
1,324 503
Creditors: Amounts Falling Due Within One Year 5 (16,562 ) (6,988 )
NET CURRENT ASSETS (LIABILITIES) (15,238 ) (6,485 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,840 21,343
Creditors: Amounts Falling Due After More Than One Year 6 (53,883 ) (60,343 )
NET LIABILITIES (48,043 ) (39,000 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (48,045 ) (39,002 )
SHAREHOLDERS' FUNDS (48,043) (39,000)
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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
Mr James Coe
Director
28/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Deva Group (NW) LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13913605 . The registered office is 1, Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. 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.
2.4. 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 20% reducing balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2024 5,371 42,132 117 47,620
As at 28 February 2025 5,371 42,132 117 47,620
Depreciation
As at 1 March 2024 1,343 18,433 16 19,792
Provided during the period 806 5,924 20 6,750
As at 28 February 2025 2,149 24,357 36 26,542
Net Book Value
As at 28 February 2025 3,222 17,775 81 21,078
As at 1 March 2024 4,028 23,699 101 27,828
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,542 5,398
Other taxes and social security 126 24
VAT 10,894 1,566
16,562 6,988
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,231 13,046
Directors loan account 44,652 47,297
53,883 60,343
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,654 6,510
Later than one year and not later than five years 11,090 16,751
17,744 23,261
Less: Finance charges allocated to future periods 2,971 4,817
14,773 18,444
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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9. Ultimate Controlling Party
The company's ultimate controlling party is Mr James Coe by virtue of his ownership of 100% of the issued share capital in the company.
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