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 02883233 Bryony Lawson Mr David Lawson Mr Kit Lawson Mrs Jill Lawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02883233 2023-12-31 02883233 2024-12-31 02883233 2024-01-01 2024-12-31 02883233 frs-core:CurrentFinancialInstruments 2024-12-31 02883233 frs-core:ComputerEquipment 2024-12-31 02883233 frs-core:ComputerEquipment 2024-01-01 2024-12-31 02883233 frs-core:ComputerEquipment 2023-12-31 02883233 frs-core:PlantMachinery 2024-12-31 02883233 frs-core:PlantMachinery 2024-01-01 2024-12-31 02883233 frs-core:PlantMachinery 2023-12-31 02883233 frs-core:RevaluationReserve 2023-12-31 02883233 frs-core:RevaluationReserve 2024-12-31 02883233 frs-core:ShareCapital 2024-12-31 02883233 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02883233 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02883233 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02883233 frs-bus:SmallEntities 2024-01-01 2024-12-31 02883233 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02883233 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02883233 frs-bus:Director1 2024-01-01 2024-12-31 02883233 frs-bus:Director2 2024-01-01 2024-12-31 02883233 frs-bus:Director3 2024-01-01 2024-12-31 02883233 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 02883233 frs-countries:EnglandWales 2024-01-01 2024-12-31 02883233 2022-12-31 02883233 2023-12-31 02883233 2023-01-01 2023-12-31 02883233 frs-core:CurrentFinancialInstruments 2023-12-31 02883233 frs-core:RevaluationReserve 2023-12-31 02883233 frs-core:ShareCapital 2023-12-31 02883233 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02883233
D.L.C.S. Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02883233
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 765 1,020
Investment Properties 5 1,061,757 1,061,757
1,062,522 1,062,777
CURRENT ASSETS
Stocks 6 1,500 200
Debtors 7 - 2,000
Cash at bank and in hand 2,024 3,627
3,524 5,827
Creditors: Amounts Falling Due Within One Year 8 (535,951 ) (527,008 )
NET CURRENT ASSETS (LIABILITIES) (532,427 ) (521,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES 530,095 541,596
NET ASSETS 530,095 541,596
CAPITAL AND RESERVES
Called up share capital 9 270,000 270,000
Revaluation reserve 11 411,757 411,757
Profit and Loss Account (151,662 ) (140,161 )
SHAREHOLDERS' FUNDS 530,095 541,596
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Page 2
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
Mr David Lawson
Director
25th September 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
D.L.C.S. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02883233 . The registered office is Biggin Church Street, Barton St.David, Somerton, Somerset, TA11 6BU.
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 25%
Computer Equipment 25%
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 695 18,430 19,125
As at 31 December 2024 695 18,430 19,125
Depreciation
As at 1 January 2024 402 17,703 18,105
Provided during the period 73 182 255
As at 31 December 2024 475 17,885 18,360
Net Book Value
As at 31 December 2024 220 545 765
As at 1 January 2024 293 727 1,020
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 1,061,757
6. Stocks
2024 2023
£ £
Work in progress 1,500 200
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 2,000
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,075 1,075
Directors' loan accounts 534,876 525,933
535,951 527,008
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 270,000 270,000
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10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 4,000 12,000
11. Reserves
Revaluation Reserve
£
As at 1 January 2024 411,757
As at 31 December 2024 411,757
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