Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 06908414 David Leivers Darren Leivers Kathryn Leivers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06908414 2024-05-31 06908414 2025-05-31 06908414 2024-06-01 2025-05-31 06908414 frs-core:CurrentFinancialInstruments 2025-05-31 06908414 frs-core:FurnitureFittings 2025-05-31 06908414 frs-core:FurnitureFittings 2024-06-01 2025-05-31 06908414 frs-core:FurnitureFittings 2024-05-31 06908414 frs-core:NetGoodwill 2025-05-31 06908414 frs-core:NetGoodwill 2024-06-01 2025-05-31 06908414 frs-core:NetGoodwill 2024-05-31 06908414 frs-core:MotorVehicles 2025-05-31 06908414 frs-core:MotorVehicles 2024-06-01 2025-05-31 06908414 frs-core:MotorVehicles 2024-05-31 06908414 frs-core:ShareCapital 2025-05-31 06908414 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06908414 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06908414 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06908414 frs-bus:SmallEntities 2024-06-01 2025-05-31 06908414 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06908414 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06908414 frs-bus:Director1 2024-06-01 2025-05-31 06908414 frs-bus:Director1 2024-05-31 06908414 frs-bus:Director1 2025-05-31 06908414 frs-bus:Director2 2024-06-01 2025-05-31 06908414 frs-bus:Director2 2024-05-31 06908414 frs-bus:Director2 2025-05-31 06908414 frs-bus:Director3 2024-06-01 2025-05-31 06908414 frs-bus:Director3 2024-05-31 06908414 frs-bus:Director3 2025-05-31 06908414 frs-countries:EnglandWales 2024-06-01 2025-05-31 06908414 2023-05-31 06908414 2024-05-31 06908414 2023-06-01 2024-05-31 06908414 frs-core:CurrentFinancialInstruments 2024-05-31 06908414 frs-core:ShareCapital 2024-05-31 06908414 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06908414
D Leivers & Co Limited
Financial Statements
For The Year Ended 31 May 2025
D Leivers & Co Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—6

Page 1
D Leivers & Co Limited
Accountants' Report
For The Year Ended 31 May 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of D Leivers & Co Limited for the year ended 31 May 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D Leivers & Co Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of D Leivers & Co Limited , as a body, in accordance with the terms of our engagement letter dated 22 November 2018. Our work has been undertaken solely to prepare for your approval the accounts of D Leivers & Co Limited and state those matters that we have agreed to state to the directors of D Leivers & Co Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D Leivers & Co Limited and its directors as a body for our work or for this report.
It is your duty to ensure that D Leivers & Co Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of D Leivers & Co Limited . You consider that D Leivers & Co Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of D Leivers & Co Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Cedar + Co.
28/08/2025

Cedar + Co.
Chartered Certified Accountants
The Greenhouse
106-108 Ashbourne Road
Derby
DE22 3AG
Page 1
Page 2
D Leivers & Co Limited
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 06908414

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,065 |  | 85,389
|  |  | 36,065 |  | 85,389
CURRENT ASSETS
Stocks | 5 | 8,848 |  | 7,709 |
Debtors | 6 | 1,404 |  | 1,539 |
Cash at bank and in hand |  | 75,914 |  | 9,746 |
|  | 86,166 |  | 18,994 |
Creditors: Amounts Falling Due Within One Year | 7 | (63,410 ) |  | (87,641 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,756 |  | (68,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 58,821 |  | 16,742
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,825 ) |  | (15,790 )
NET ASSETS |  |  | 46,996 |  | 952
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 46,896 |  | 852
SHAREHOLDERS' FUNDS |  |  | 46,996 |  | 952

Page 2
Page 3
D Leivers & Co Limited
Statement of Financial Position (continued)
As At 31 May 2025
For the year ending 31 May 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 Income Statement.
On behalf of the board

David Leivers Director
28/08/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
D Leivers & Co Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
1.4. 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:

Motor Vehicles | 25% on reducing balance method
Fixtures & Fittings | 25% on reducing balance method

1.5. 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.
1.6. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 4 |  | 3
| 4 |  | 3

Page 4
Page 5
D Leivers & Co Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 38,501
As at 31 May 2025 | 38,501
Amortisation
As at 1 June 2024 | 38,501
As at 31 May 2025 | 38,501
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 113,211 | 10,144 | 123,355
Disposals | (56,700 ) | (4,444 ) | (61,144 )
As at 31 May 2025 | 56,511 | 5,700 | 62,211
Depreciation
As at 1 June 2024 | 31,264 | 6,702 | 37,966
Provided during the period | 11,185 | 861 | 12,046
Disposals | (19,491 ) | (4,375 ) | (23,866 )
As at 31 May 2025 | 22,958 | 3,188 | 26,146
Net Book Value
As at 31 May 2025 | 33,553 | 2,512 | 36,065
As at 1 June 2024 | 81,947 | 3,442 | 85,389

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 8,848 |  | 7,709

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,404 |  | 1,539

Page 5
Page 6
D Leivers & Co Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 60,023 |  | 83,932
Taxation and social security | 3,387 |  | 3,709
| 63,410 |  | 87,641

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
David Leivers | 62,049 | (45,965 ) | 3,028 | - | 19,112
Darren Leivers | 8,152 | - | 11,028 | - | 19,180
Kathryn Leivers | 11,931 | - | 8,000 | - | 19,931

The above loan is unsecured, interest free and repayable on demand.
Page 6