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 03867122 Mr G N Drake Ms C Drake iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03867122 2024-03-31 03867122 2025-03-31 03867122 2024-04-01 2025-03-31 03867122 frs-core:CurrentFinancialInstruments 2025-03-31 03867122 frs-core:NetGoodwill 2025-03-31 03867122 frs-core:NetGoodwill 2024-04-01 2025-03-31 03867122 frs-core:NetGoodwill 2024-03-31 03867122 frs-core:PlantMachinery 2025-03-31 03867122 frs-core:PlantMachinery 2024-04-01 2025-03-31 03867122 frs-core:PlantMachinery 2024-03-31 03867122 frs-core:RevaluationReserve 2025-03-31 03867122 frs-core:ShareCapital 2025-03-31 03867122 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03867122 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03867122 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03867122 frs-bus:SmallEntities 2024-04-01 2025-03-31 03867122 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03867122 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03867122 frs-bus:Director1 2024-04-01 2025-03-31 03867122 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03867122 frs-countries:EnglandWales 2024-04-01 2025-03-31 03867122 2023-03-31 03867122 2024-03-31 03867122 2023-04-01 2024-03-31 03867122 frs-core:CurrentFinancialInstruments 2024-03-31 03867122 frs-core:RevaluationReserve 2024-03-31 03867122 frs-core:ShareCapital 2024-03-31 03867122 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03867122
Gdt Caversham Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Gdt Caversham Limited
Contents
Contents

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

Page 1
Gdt Caversham Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03867122

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,500 |  | 9,500
Tangible Assets | 5 |  | 238 |  | 317
|  |  | 6,738 |  | 9,817
CURRENT ASSETS
Debtors | 6 | 83,684 |  | 78,747 |
Cash at bank and in hand |  | 76,387 |  | 51,014 |
|  | 160,071 |  | 129,761 |
Creditors: Amounts Falling Due Within One Year | 7 | (47,553 ) |  | (24,097 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 112,518 |  | 105,664
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 119,256 |  | 115,481
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,545 ) |  | (9,560 )
NET ASSETS |  |  | 109,711 |  | 105,921
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve |  |  | 50,000 |  | 50,000
Profit and Loss Account |  |  | 59,611 |  | 55,821
SHAREHOLDERS' FUNDS |  |  | 109,711 |  | 105,921

Page 1
Page 2
Gdt Caversham Limited
Balance Sheet (continued)
As At 31 March 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 G N Drake Director
31 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gdt Caversham Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Gdt Caversham Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03867122 . The registered office is Gowran House, 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.
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.
2.3. 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 the profit and loss account over its estimated economic life of twenty years.
2.4. 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% on reducing balance

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 relates to revaluation of Goodwill in the year ended 31st March 2010 at £50,000.
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.
Page 3
Page 4
Gdt Caversham Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 58,100
As at 31 March 2025 | 58,100
Amortisation
As at 1 April 2024 | 48,600
Provided during the period | 3,000
As at 31 March 2025 | 51,600
Net Book Value
As at 31 March 2025 | 6,500
As at 1 April 2024 | 9,500

Cost or valuation at 31 March 2024 is represented by:
Goodwill - Valuation in 2010 (£50,000)
Goodwill - Cost (£8,100)
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 11,233
As at 31 March 2025 | 11,233
Depreciation
As at 1 April 2024 | 10,916
Provided during the period | 79
As at 31 March 2025 | 10,995
Net Book Value
As at 31 March 2025 | 238
As at 1 April 2024 | 317

Page 4
Page 5
Gdt Caversham Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Director's loan account | 9,246 |  | 9,909
Amounts owed by associates | 74,438 |  | 68,838
| 83,684 |  | 78,747

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,169 |  | -
Other taxes and social security | 3,580 |  | 2,793
Amounts owed to associates | 39,804 |  | 21,304
| 47,553 |  | 24,097

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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