Acorah Software Products - Accounts Production 16.4.675 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 05322347 Mr Andrew Bell Mr Richard Bell Mr Andrew Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05322347 2024-01-31 05322347 2025-01-31 05322347 2024-02-01 2025-01-31 05322347 frs-core:CurrentFinancialInstruments 2025-01-31 05322347 frs-core:FurnitureFittings 2025-01-31 05322347 frs-core:FurnitureFittings 2024-02-01 2025-01-31 05322347 frs-core:FurnitureFittings 2024-01-31 05322347 frs-core:NetGoodwill 2025-01-31 05322347 frs-core:NetGoodwill 2024-02-01 2025-01-31 05322347 frs-core:NetGoodwill 2024-01-31 05322347 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 05322347 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 05322347 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 05322347 frs-core:ShareCapital 2025-01-31 05322347 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 05322347 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05322347 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 05322347 frs-bus:SmallEntities 2024-02-01 2025-01-31 05322347 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05322347 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 05322347 frs-core:DeferredTaxation 2024-02-01 2025-01-31 05322347 frs-core:DeferredTaxation 2024-01-31 05322347 frs-core:DeferredTaxation 2025-01-31 05322347 frs-bus:Director1 2024-02-01 2025-01-31 05322347 frs-bus:Director2 2024-02-01 2025-01-31 05322347 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 05322347 frs-countries:EnglandWales 2024-02-01 2025-01-31 05322347 2023-01-31 05322347 2024-01-31 05322347 2023-02-01 2024-01-31 05322347 frs-core:CurrentFinancialInstruments 2024-01-31 05322347 frs-core:ShareCapital 2024-01-31 05322347 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 05322347
D & G Motors (Wath) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
DEB Chartered Accountants
D & G Motors (Wath) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
D & G Motors (Wath) Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 05322347

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 33,707 |  | 36,231
|  |  | 33,707 |  | 36,231
CURRENT ASSETS
Stocks |  | 500 |  | 500 |
Debtors | 6 | 2,284 |  | 4,241 |
Cash at bank and in hand |  | 18,527 |  | 16,222 |
|  | 21,311 |  | 20,963 |
Creditors: Amounts Falling Due Within One Year | 7 | (58,290 ) |  | (59,289 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (36,979 ) |  | (38,326 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,272 ) |  | (2,095 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (907 ) |  | (1,209 )
NET LIABILITIES |  |  | (4,179 ) |  | (3,304 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (5,179 ) |  | (4,304 )
SHAREHOLDERS' FUNDS |  |  | (4,179) |  | (3,304)

Page 1
Page 2
D & G Motors (Wath) Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 Profit and Loss Account.
On behalf of the board

Mr Andrew Bell Director
12/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
D & G Motors (Wath) Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
D & G Motors (Wath) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05322347 . The registered office is DEB House, 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.
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 future of the company is dependent on the continued support from a director and a related party in the form of loans. Both have indicated that they will not require the company to repay the loans unless it has available funds to do so. Accordingly, the directors believe the going concern basis to be appropriate.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. 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 profit and loss account over its estimated economic life of five years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Freehold | 2% on costs
Fixtures & Fittings | 25% reducing balance

2.6. 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.
2.7. 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.
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D & G Motors (Wath) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2024 | 8,000
As at 31 January 2025 | 8,000
Amortisation
As at 1 February 2024 | 8,000
As at 31 January 2025 | 8,000
Net Book Value
As at 31 January 2025 | -
As at 1 February 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 February 2024 | 46,664 | 46,948 | 93,612
As at 31 January 2025 | 46,664 | 46,948 | 93,612
Depreciation
As at 1 February 2024 | 16,798 | 40,583 | 57,381
Provided during the period | 933 | 1,591 | 2,524
As at 31 January 2025 | 17,731 | 42,174 | 59,905
Net Book Value
As at 31 January 2025 | 28,933 | 4,774 | 33,707
As at 1 February 2024 | 29,866 | 6,365 | 36,231

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,284 |  | 3,688
PAYE creditor | - |  | 553
| 2,284 |  | 4,241

Page 4
Page 5
D & G Motors (Wath) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,113 |  | 3,506
Corporation tax | 315 |  | 221
PAYE creditor | 498 |  | -
Wages | 804 |  | 740
Credit card | - |  | 713
Accruals and deferred income | 910 |  | 2,088
Directors' loan accounts | 12,331 |  | 12,702
Amounts owed to related parties | 39,319 |  | 39,319
| 58,290 |  | 59,289

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 907 |  | 1,209

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 February 2024 | 1,209 | 1,209
Reversals | (302 ) | (302)
Balance at 31 January 2025 | 907 | 907

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

11. Related Party Transactions
The company is controlled by Mr A R Bell and Mr Richard Bell, directors & Mr A R Bell shareholder of the company.
The balance on the director's loan account of Mr A R Bell at 31st January 2025 was £12,332 (2024 - £12,702) due from the company.
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