Acorah Software Products - Accounts Production 16.5.460 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12200929 Mr D J Roberts Mr A S Wilman Mr S G Wilman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12200929 2024-09-30 12200929 2025-09-30 12200929 2024-10-01 2025-09-30 12200929 frs-core:CurrentFinancialInstruments 2025-09-30 12200929 frs-core:Non-currentFinancialInstruments 2025-09-30 12200929 frs-core:BetweenOneFiveYears 2025-09-30 12200929 frs-core:ComputerEquipment 2025-09-30 12200929 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12200929 frs-core:ComputerEquipment 2024-09-30 12200929 frs-core:MotorVehicles 2025-09-30 12200929 frs-core:MotorVehicles 2024-10-01 2025-09-30 12200929 frs-core:MotorVehicles 2024-09-30 12200929 frs-core:PlantMachinery 2025-09-30 12200929 frs-core:PlantMachinery 2024-10-01 2025-09-30 12200929 frs-core:PlantMachinery 2024-09-30 12200929 frs-core:WithinOneYear 2025-09-30 12200929 frs-core:ShareCapital 2025-09-30 12200929 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12200929 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12200929 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12200929 frs-bus:SmallEntities 2024-10-01 2025-09-30 12200929 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12200929 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12200929 frs-bus:Director1 2024-10-01 2025-09-30 12200929 frs-bus:Director2 2024-10-01 2025-09-30 12200929 frs-bus:Director3 2024-10-01 2025-09-30 12200929 frs-countries:EnglandWales 2024-10-01 2025-09-30 12200929 2023-09-30 12200929 2024-09-30 12200929 2023-10-01 2024-09-30 12200929 frs-core:CurrentFinancialInstruments 2024-09-30 12200929 frs-core:Non-currentFinancialInstruments 2024-09-30 12200929 frs-core:BetweenOneFiveYears 2024-09-30 12200929 frs-core:WithinOneYear 2024-09-30 12200929 frs-core:ShareCapital 2024-09-30 12200929 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12200929
D.A.S Civils Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
D.A.S Civils Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
D.A.S Civils Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12200929

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 35,072 |  | 53,486
|  |  | 35,072 |  | 53,486
CURRENT ASSETS
Debtors | 5 | 405,130 |  | 404,561 |
Cash at bank and in hand |  | - |  | 21,472 |
|  | 405,130 |  | 426,033 |
Creditors: Amounts Falling Due Within One Year | 6 | (304,675 ) |  | (398,715 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100,455 |  | 27,318
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 135,527 |  | 80,804
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (154,470 ) |  | (192,764 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,664 ) |  | (10,162 )
NET LIABILITIES |  |  | (25,607 ) |  | (122,122 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 150 |  | 150
Profit and Loss Account |  |  | (25,757 ) |  | (122,272 )
SHAREHOLDERS' FUNDS |  |  | (25,607) |  | (122,122)

Page 1
Page 2
D.A.S Civils Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 A S Wilman Director
28/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
D.A.S Civils Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
D.A.S Civils Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12200929 . The registered office is Suite 4, Clive House, 80 Prospect Hill, Redditch, Worcestershire, B97 4BY.
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. Going Concern Disclosure
The director of the company has confirmed that sufficient financial support will be provided to enable thiscompany to continue its operations for a period of not less than 12 months from the date the balance sheet issigned and accordingly the financial statements are prepared on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates value added tax and other sales taxes.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 | 20% on cost
Motor Vehicles | 25% on cost
Computer Equipment | 20% on cost

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of thelease.
Page 3
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D.A.S Civils Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. 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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 1,600 | 72,877 | 1,753 | 76,230
Additions | - | - | 450 | 450
As at 30 September 2025 | 1,600 | 72,877 | 2,203 | 76,680
Depreciation
As at 1 October 2024 | 613 | 21,146 | 985 | 22,744
Provided during the period | 320 | 18,219 | 325 | 18,864
As at 30 September 2025 | 933 | 39,365 | 1,310 | 41,608

...CONTINUED
Page 4
Page 5
D.A.S Civils Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 667 | 33,512 | 893 | 35,072
As at 1 October 2024 | 987 | 51,731 | 768 | 53,486

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 48,269 |  | 104,000
Other debtors | 356,861 |  | 300,561
| 405,130 |  | 404,561

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,318 |  | 17,010
Trade creditors | 141,886 |  | 291,256
Bank loans and overdrafts | 11,457 |  | 13,008
Other loans | 92,532 |  | 58,967
Other creditors | 16,617 |  | 17,640
Taxation and social security | 28,865 |  | 834
| 304,675 |  | 398,715

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,010 |  | 18,328
Bank loans | 20,812 |  | 26,368
Other loans | 128,648 |  | 148,068
| 154,470 |  | 192,764

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,318 |  | 17,010
Later than one year and not later than five years | 5,010 |  | 18,328
| 18,328 |  | 35,338
| 18,328 |  | 35,338

Page 5
Page 6
D.A.S Civils Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

Page 6