Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07449346 P Lynskey-Phillips L Lynskey-Phillips iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07449346 2023-12-31 07449346 2024-12-31 07449346 2024-01-01 2024-12-31 07449346 frs-core:CurrentFinancialInstruments 2024-12-31 07449346 frs-core:Non-currentFinancialInstruments 2024-12-31 07449346 frs-core:ComputerEquipment 2024-12-31 07449346 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07449346 frs-core:ComputerEquipment 2023-12-31 07449346 frs-core:FurnitureFittings 2024-12-31 07449346 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07449346 frs-core:FurnitureFittings 2023-12-31 07449346 frs-core:NetGoodwill 2024-12-31 07449346 frs-core:NetGoodwill 2023-12-31 07449346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07449346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07449346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 07449346 frs-core:MotorVehicles 2024-12-31 07449346 frs-core:MotorVehicles 2024-01-01 2024-12-31 07449346 frs-core:MotorVehicles 2023-12-31 07449346 frs-core:PlantMachinery 2024-12-31 07449346 frs-core:PlantMachinery 2024-01-01 2024-12-31 07449346 frs-core:PlantMachinery 2023-12-31 07449346 frs-core:ShareCapital 2024-12-31 07449346 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07449346 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07449346 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07449346 frs-bus:SmallEntities 2024-01-01 2024-12-31 07449346 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07449346 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07449346 frs-bus:Director1 2024-01-01 2024-12-31 07449346 frs-bus:Director2 2024-01-01 2024-12-31 07449346 frs-countries:EnglandWales 2024-01-01 2024-12-31 07449346 2022-12-31 07449346 2023-12-31 07449346 2023-01-01 2023-12-31 07449346 frs-core:CurrentFinancialInstruments 2023-12-31 07449346 frs-core:Non-currentFinancialInstruments 2023-12-31 07449346 frs-core:ShareCapital 2023-12-31 07449346 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07449346
Deco Glass & Glazing Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Deco Glass & Glazing Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Deco Glass & Glazing Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 07449346

| 2024 | 2023 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 194,941 |  | 157,480
|  |  | 194,941 |  | 157,480
CURRENT ASSETS
Stocks | 6 | 1,250 |  | 1,000 |
Debtors | 7 | 136,079 |  | 156,816 |
Cash at bank and in hand |  | 191,668 |  | 87,716 |
|  | 328,997 |  | 245,532 |
Creditors: Amounts Falling Due Within One Year | 8 | (223,480 ) |  | (224,079 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 105,517 |  | 21,453
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 300,458 |  | 178,933
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (9,167 ) |  | (19,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (29,869 ) |  | (20,504 )
NET ASSETS |  |  | 261,422 |  | 139,262
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 261,420 |  | 139,260
SHAREHOLDERS' FUNDS |  |  | 261,422 |  | 139,262

Page 1
Page 2
Deco Glass & Glazing Ltd
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 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

L Lynskey-Phillips Director
08/09/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Deco Glass & Glazing Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Deco Glass & Glazing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07449346 . The registered office is 28 Edward Street, Treharris, Mid Glamorgan, CF46 5LF.
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
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 33% on cost

2.4. 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.
2.5. 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. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Deco Glass & Glazing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. 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: 10 (2023: 9)
10 9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2024 | 10,000
As at 31 December 2024 | 10,000
Amortisation
As at 1 January 2024 | 10,000
As at 31 December 2024 | 10,000
Net Book Value
As at 31 December 2024 | -
As at 1 January 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2024 | 75,465 | 18,124 | 103,356 | 3,149
Additions | - | - | 59,000 | 2,147
As at 31 December 2024 | 75,465 | 18,124 | 162,356 | 5,296
Depreciation
As at 1 January 2024 | - | 8,556 | 34,427 | 1,145
Provided during the period | - | 1,436 | 24,420 | 376
As at 31 December 2024 | - | 9,992 | 58,847 | 1,521
Net Book Value
As at 31 December 2024 | 75,465 | 8,132 | 103,509 | 3,775
As at 1 January 2024 | 75,465 | 9,568 | 68,929 | 2,004

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2024 | 11,482 | 211,576
Additions | 4,068 | 65,215
As at 31 December 2024 | 15,550 | 276,791

...CONTINUED
Page 4
Page 5
Deco Glass & Glazing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024 | 9,968 | 54,096
Provided during the period | 1,522 | 27,754
As at 31 December 2024 | 11,490 | 81,850
Net Book Value
As at 31 December 2024 | 4,060 | 194,941
As at 1 January 2024 | 1,514 | 157,480

6. Stocks

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Materials | 1,250 |  | 1,000

7. Debtors

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 128,868 |  | 153,210
Other debtors | 7,211 |  | 3,606
| 136,079 |  | 156,816

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 59,416 |  | 69,834
Bank loans and overdrafts | 10,000 |  | 10,000
Other creditors | 64,288 |  | 89,895
Taxation and social security | 89,776 |  | 54,350
| 223,480 |  | 224,079

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 9,167 |  | 19,167

10. Share Capital

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
Deco Glass & Glazing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
11. Transition to FRS 102
These financial statements for the year ended 31 December 2024 are the first financial statements that company has prepared under FRS 102 Section 1A. The transition from FRS 105 to FRS 102 1A has resulted in changes in accounting policies compared to those used previously.
The comparatives have been restated to reflect the changes in accounting policies.
Page 6