Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09374040 Mr Oliver Turner Mr Max Turner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09374040 2024-01-31 09374040 2025-01-31 09374040 2024-02-01 2025-01-31 09374040 frs-core:CurrentFinancialInstruments 2025-01-31 09374040 frs-core:ComputerEquipment 2025-01-31 09374040 frs-core:ComputerEquipment 2024-02-01 2025-01-31 09374040 frs-core:ComputerEquipment 2024-01-31 09374040 frs-core:FurnitureFittings 2025-01-31 09374040 frs-core:FurnitureFittings 2024-02-01 2025-01-31 09374040 frs-core:FurnitureFittings 2024-01-31 09374040 frs-core:MotorVehicles 2025-01-31 09374040 frs-core:MotorVehicles 2024-02-01 2025-01-31 09374040 frs-core:MotorVehicles 2024-01-31 09374040 frs-core:PlantMachinery 2025-01-31 09374040 frs-core:PlantMachinery 2024-02-01 2025-01-31 09374040 frs-core:PlantMachinery 2024-01-31 09374040 frs-core:WithinOneYear 2025-01-31 09374040 frs-core:ShareCapital 2025-01-31 09374040 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09374040 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09374040 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09374040 frs-bus:SmallEntities 2024-02-01 2025-01-31 09374040 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09374040 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09374040 frs-bus:Director1 2024-02-01 2025-01-31 09374040 frs-bus:Director2 2024-02-01 2025-01-31 09374040 frs-countries:EnglandWales 2024-02-01 2025-01-31 09374040 2023-01-31 09374040 2024-01-31 09374040 2023-02-01 2024-01-31 09374040 frs-core:CurrentFinancialInstruments 2024-01-31 09374040 frs-core:WithinOneYear 2024-01-31 09374040 frs-core:ShareCapital 2024-01-31 09374040 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 09374040
Decanters Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Courtview Accounting Ltd
483 Green Lanes
London
N13 4BS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09374040
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,114 49,643
20,114 49,643
CURRENT ASSETS
Debtors 5 135,732 -
Cash at bank and in hand 17,819 41,726
153,551 41,726
Creditors: Amounts Falling Due Within One Year 6 (240,692 ) (139,742 )
NET CURRENT ASSETS (LIABILITIES) (87,141 ) (98,016 )
TOTAL ASSETS LESS CURRENT LIABILITIES (67,027 ) (48,373 )
NET LIABILITIES (67,027 ) (48,373 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (67,127 ) (48,473 )
SHAREHOLDERS' FUNDS (67,027) (48,373)
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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 Oliver Turner
Director
31/10/2025
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
Decanters Limited Registered number 09374040 is a limited by shares company incorporated in England & Wales. The Registered Office is Overclose Dark Lane, Sytchampton, Stourport-On-Severn, West Midlands, DY13 9TA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 30,333 113,591 13,895 13,724 171,543
Additions 10,245 - - - 10,245
Disposals - (113,591 ) - - (113,591 )
As at 31 January 2025 40,578 - 13,895 13,724 68,197
Depreciation
As at 1 February 2024 21,897 80,522 10,152 9,329 121,900
Provided during the period 4,671 - 936 1,098 6,705
Disposals - (80,522 ) - - (80,522 )
As at 31 January 2025 26,568 - 11,088 10,427 48,083
Net Book Value
As at 31 January 2025 14,010 - 2,807 3,297 20,114
As at 1 February 2024 8,436 33,069 3,743 4,395 49,643
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 135,732 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 19,297
Trade creditors 24,636 (17,198 )
Bank loans and overdrafts 37,125 41,037
Corporation tax 79,158 56,412
Other taxes and social security 4,455 3,323
VAT 35,127 18,843
Accruals and deferred income 4,500 4,250
Directors' loan accounts 55,691 13,778
240,692 139,742
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 19,297
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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