Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03467566 D R Avery J M Avery J M Avery iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03467566 2024-03-31 03467566 2025-03-31 03467566 2024-04-01 2025-03-31 03467566 frs-core:MotorVehicles 2024-04-01 2025-03-31 03467566 frs-core:PlantMachinery 2024-04-01 2025-03-31 03467566 frs-core:ShareCapital 2025-03-31 03467566 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03467566 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03467566 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 03467566 frs-bus:SmallEntities 2024-04-01 2025-03-31 03467566 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03467566 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03467566 frs-bus:Director1 2024-04-01 2025-03-31 03467566 frs-bus:Director2 2024-04-01 2025-03-31 03467566 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03467566 frs-countries:EnglandWales 2024-04-01 2025-03-31 03467566 2023-03-31 03467566 2024-03-31 03467566 2023-04-01 2024-03-31 03467566 frs-core:ShareCapital 2024-03-31 03467566 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03467566
d r a Maintenance Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 03467566
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,685 41,684
52,685 41,684
CURRENT ASSETS
Stocks 7,500 7,500
Trade Debtors 280,294 296,922
Cash at bank and in hand 596,163 672,701
883,957 977,123
Creditors: Amounts Falling Due Within One Year (147,604 ) (187,517 )
NET CURRENT ASSETS (LIABILITIES) 736,353 789,606
TOTAL ASSETS LESS CURRENT LIABILITIES 789,038 831,290
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,171 ) (10,421 )
NET ASSETS 775,867 820,869
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 775,865 820,867
SHAREHOLDERS' FUNDS 775,867 820,869
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For the year ending 31 March 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
J M Avery
Director
13th May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
d r a Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03467566 . The registered office is Channel Farm Oakridge Lane, Sidcot, Winscombe, Somerset, BS25 1NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared under the historical cost convention in accordance with the accounting policies set out below and in accordance with 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.
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 5-33%
Motor Vehicles 5-33%
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. 
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.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write down or loss occurs. 
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2.5. Taxation
Corporation 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 113,136
Additions 25,923
As at 31 March 2025 139,059
Depreciation
As at 1 April 2024 71,452
Provided during the period 14,922
As at 31 March 2025 86,374
Net Book Value
As at 31 March 2025 52,685
As at 1 April 2024 41,684
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5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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