Acorah Software Products - Accounts Production 16.6.920 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 06923850 Mr D M Maude Mrs L E Maude iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06923850 2024-02-28 06923850 2025-02-28 06923850 2024-02-29 2025-02-28 06923850 frs-core:CurrentFinancialInstruments 2025-02-28 06923850 frs-core:ComputerEquipment 2025-02-28 06923850 frs-core:ComputerEquipment 2024-02-29 2025-02-28 06923850 frs-core:ComputerEquipment 2024-02-28 06923850 frs-core:FurnitureFittings 2025-02-28 06923850 frs-core:FurnitureFittings 2024-02-29 2025-02-28 06923850 frs-core:FurnitureFittings 2024-02-28 06923850 frs-core:NetGoodwill 2025-02-28 06923850 frs-core:NetGoodwill 2024-02-29 2025-02-28 06923850 frs-core:NetGoodwill 2024-02-28 06923850 frs-core:MotorVehicles 2025-02-28 06923850 frs-core:MotorVehicles 2024-02-29 2025-02-28 06923850 frs-core:MotorVehicles 2024-02-28 06923850 frs-core:PlantMachinery 2025-02-28 06923850 frs-core:PlantMachinery 2024-02-29 2025-02-28 06923850 frs-core:PlantMachinery 2024-02-28 06923850 frs-core:ShareCapital 2025-02-28 06923850 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 06923850 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 06923850 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 06923850 frs-bus:SmallEntities 2024-02-29 2025-02-28 06923850 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 06923850 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 06923850 frs-bus:Director1 2024-02-29 2025-02-28 06923850 frs-bus:Director2 2024-02-29 2025-02-28 06923850 frs-countries:EnglandWales 2024-02-29 2025-02-28 06923850 2023-02-28 06923850 2024-02-28 06923850 2023-03-01 2024-02-28 06923850 frs-core:CurrentFinancialInstruments 2024-02-28 06923850 frs-core:ShareCapital 2024-02-28 06923850 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 06923850
D M Maude Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06923850
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 66,033 27,034
66,033 27,034
CURRENT ASSETS
Debtors 6 - 36,064
Cash at bank and in hand 1,077,251 861,003
1,077,251 897,067
Creditors: Amounts Falling Due Within One Year 7 (178,353 ) (193,285 )
NET CURRENT ASSETS (LIABILITIES) 898,898 703,782
TOTAL ASSETS LESS CURRENT LIABILITIES 964,931 730,816
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,172 ) (6,621 )
NET ASSETS 948,759 724,195
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 948,757 724,193
SHAREHOLDERS' FUNDS 948,759 724,195
Page 1
Page 2
For the year ending 28 February 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 D M Maude
Director
4th November 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D M Maude Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06923850 . The registered office is 90 Island Road Sturry, Canterbury, Kent, CT2 0EE.
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, excluding discounts, rebates and value added tax.
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 ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Plant & Machinery 25% RB
Motor Vehicles 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 33% RB
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
...CONTINUED
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2.7. Taxation - continued
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.
2.8. Debtors
 Short term debtors are measured at transaction price, less any impairment.
2.9. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial instruments.
2.10. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: NIL)
2 -
4. Intangible Assets
Goodwill
£
Cost
As at 29 February 2024 40,000
As at 28 February 2025 40,000
Amortisation
As at 29 February 2024 40,000
As at 28 February 2025 40,000
Net Book Value
As at 28 February 2025 -
As at 29 February 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 29 February 2024 29,912 53,990 2,729 12,589 99,220
Additions - 51,288 - 2,635 53,923
As at 28 February 2025 29,912 105,278 2,729 15,224 153,143
Depreciation
As at 29 February 2024 19,397 41,178 2,176 9,435 72,186
Provided during the period 2,629 10,683 138 1,474 14,924
As at 28 February 2025 22,026 51,861 2,314 10,909 87,110
...CONTINUED
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Page 5
Net Book Value
As at 28 February 2025 7,886 53,417 415 4,315 66,033
As at 29 February 2024 10,515 12,812 553 3,154 27,034
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the income statement.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 36,064
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 70,091 56,465
Taxation and social security 108,262 136,820
178,353 193,285
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5