Acorah Software Products - Accounts Production 16.6.950 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 07328353 Mr Darren Miles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07328353 2024-07-31 07328353 2025-07-31 07328353 2024-08-01 2025-07-31 07328353 frs-core:CurrentFinancialInstruments 2025-07-31 07328353 frs-core:Non-currentFinancialInstruments 2025-07-31 07328353 frs-core:FurnitureFittings 2025-07-31 07328353 frs-core:FurnitureFittings 2024-08-01 2025-07-31 07328353 frs-core:FurnitureFittings 2024-07-31 07328353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 07328353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 07328353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 07328353 frs-core:MotorVehicles 2024-08-01 2025-07-31 07328353 frs-core:PlantMachinery 2025-07-31 07328353 frs-core:PlantMachinery 2024-08-01 2025-07-31 07328353 frs-core:PlantMachinery 2024-07-31 07328353 frs-core:ShareCapital 2025-07-31 07328353 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 07328353 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07328353 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 07328353 frs-bus:SmallEntities 2024-08-01 2025-07-31 07328353 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 07328353 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07328353 frs-bus:Director1 2024-08-01 2025-07-31 07328353 frs-core:Non-currentFinancialInstruments 2 2025-07-31 07328353 frs-countries:EnglandWales 2024-08-01 2025-07-31 07328353 2023-07-31 07328353 2024-07-31 07328353 2023-08-01 2024-07-31 07328353 frs-core:CurrentFinancialInstruments 2024-07-31 07328353 frs-core:Non-currentFinancialInstruments 2024-07-31 07328353 frs-core:ShareCapital 2024-07-31 07328353 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 07328353 frs-core:Non-currentFinancialInstruments 2 2024-07-31
Registered number: 07328353
Darren Miles Funeral Service Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
LJT Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07328353
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 414,512 22,148
414,512 22,148
CURRENT ASSETS
Debtors 5 15,516 53,188
Cash at bank and in hand 103,789 93,739
119,305 146,927
Creditors: Amounts Falling Due Within One Year 6 (14,594 ) (17,344 )
NET CURRENT ASSETS (LIABILITIES) 104,711 129,583
TOTAL ASSETS LESS CURRENT LIABILITIES 519,223 151,731
Creditors: Amounts Falling Due After More Than One Year 7 (345,232 ) -
NET ASSETS 173,991 151,731
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 173,891 151,631
SHAREHOLDERS' FUNDS 173,991 151,731
Page 1
Page 2
For the year ending 31 July 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 Darren Miles
Director
27 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
Darren Miles Funeral Service Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07328353 . The registered office is 124 Church Way, Pagham, Bognor Regis, West Sussex, PO21 4RA.
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 April 2008).
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:
Freehold 18%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 5 years
2.4. 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 year 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 asset reflects 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 4 4
4 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2024 - 78,474 - 78,474
Additions 420,000 3,986 - 423,986
Disposals - (7,830 ) - (7,830 )
As at 31 July 2025 420,000 74,630 - 494,630
Depreciation
As at 1 August 2024 - 50,307 6,019 56,326
Provided during the period 25,200 6,012 (6,019 ) 25,193
Disposals - (1,401 ) - (1,401 )
As at 31 July 2025 25,200 54,918 - 80,118
Net Book Value
As at 31 July 2025 394,800 19,712 - 414,512
As at 1 August 2024 - 28,167 (6,019 ) 22,148
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,345 16,487
Prepayments and accrued income 171 2,573
15,516 19,060
Due after more than one year
Directors loan account - 34,128
15,516 53,188
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,768 9,360
Corporation tax 8,487 6,548
Other taxes and social security 699 761
Other creditors 965 -
Accruals and deferred income 675 675
14,594 17,344
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Mortgage Long Term Loan 311,232 -
Directors loan account 34,000 -
345,232 -
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Darren Miles 15,000 50,000
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 15,000 50,000
11. Post Balance Sheet Events
At the year end the company owed the Director - £34,000 being the balance outstanding on the director's loan account.
Page 5