Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 04580700 Mrs C Rolfe Mr G Rolfe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04580700 2023-11-30 04580700 2024-11-30 04580700 2023-12-01 2024-11-30 04580700 frs-core:CurrentFinancialInstruments 2024-11-30 04580700 frs-core:Non-currentFinancialInstruments 2024-11-30 04580700 frs-core:BetweenOneFiveYears 2024-11-30 04580700 frs-core:ComputerEquipment 2024-11-30 04580700 frs-core:ComputerEquipment 2023-12-01 2024-11-30 04580700 frs-core:ComputerEquipment 2023-11-30 04580700 frs-core:MotorVehicles 2024-11-30 04580700 frs-core:MotorVehicles 2023-12-01 2024-11-30 04580700 frs-core:MotorVehicles 2023-11-30 04580700 frs-core:PlantMachinery 2024-11-30 04580700 frs-core:PlantMachinery 2023-12-01 2024-11-30 04580700 frs-core:PlantMachinery 2023-11-30 04580700 frs-core:WithinOneYear 2024-11-30 04580700 frs-core:ShareCapital 2024-11-30 04580700 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04580700 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 04580700 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 04580700 frs-bus:SmallEntities 2023-12-01 2024-11-30 04580700 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 04580700 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 04580700 frs-bus:Director1 2023-12-01 2024-11-30 04580700 frs-bus:Director2 2023-12-01 2024-11-30 04580700 frs-countries:EnglandWales 2023-12-01 2024-11-30 04580700 2022-11-30 04580700 2023-11-30 04580700 2022-12-01 2023-11-30 04580700 frs-core:CurrentFinancialInstruments 2023-11-30 04580700 frs-core:Non-currentFinancialInstruments 2023-11-30 04580700 frs-core:BetweenOneFiveYears 2023-11-30 04580700 frs-core:WithinOneYear 2023-11-30 04580700 frs-core:ShareCapital 2023-11-30 04580700 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 04580700
DC ROLFE LTD
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04580700
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 204,095 215,019
204,095 215,019
CURRENT ASSETS
Debtors 5 143,743 147,432
Cash at bank and in hand 75,381 69,610
219,124 217,042
Creditors: Amounts Falling Due Within One Year 6 (170,295 ) (164,367 )
NET CURRENT ASSETS (LIABILITIES) 48,829 52,675
TOTAL ASSETS LESS CURRENT LIABILITIES 252,924 267,694
Creditors: Amounts Falling Due After More Than One Year 7 (14,514 ) (40,223 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,384 ) (40,373 )
NET ASSETS 200,026 187,098
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 199,926 186,998
SHAREHOLDERS' FUNDS 200,026 187,098
Page 1
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 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
Mrs C Rolfe
Director
Mr G Rolfe
Director
25 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
DC ROLFE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04580700 . The registered office is Unit 8 Meadows Drive, Ireland Ind Estate, Staveley Chesterfield, Derbyshire, S43 3LH.
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 15% - Reducing balance method
Motor Vehicles 25% - Reducing balance method
Computer Equipment 33% - Reducing balance method
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. 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: 11 (2023: 12)
11 12
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 570,178 31,932 9,357 611,467
Additions 27,100 - - 27,100
As at 30 November 2024 597,278 31,932 9,357 638,567
Depreciation
As at 1 December 2023 369,693 19,199 7,556 396,448
Provided during the period 34,246 3,183 595 38,024
As at 30 November 2024 403,939 22,382 8,151 434,472
Net Book Value
As at 30 November 2024 193,339 9,550 1,206 204,095
As at 1 December 2023 200,485 12,733 1,801 215,019
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 129,589 138,491
Other debtors 14,154 8,941
143,743 147,432
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 31,377 25,934
Trade creditors 32,992 37,361
Bank loans and overdrafts - 9,849
Other creditors 20,627 30,625
Taxation and social security 85,299 60,598
170,295 164,367
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,514 23,460
Bank loans - 16,763
14,514 40,223
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Page 5
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 31,377 25,934
Later than one year and not later than five years 14,514 23,460
45,891 49,394
45,891 49,394
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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