Acorah Software Products - Accounts Production 16.7.461 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 03387287 D L Jenkins L E Tong D L Jenkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03387287 2024-06-30 03387287 2025-06-30 03387287 2024-07-01 2025-06-30 03387287 frs-core:CurrentFinancialInstruments 2025-06-30 03387287 frs-core:ComputerEquipment 2025-06-30 03387287 frs-core:ComputerEquipment 2024-07-01 2025-06-30 03387287 frs-core:ComputerEquipment 2024-06-30 03387287 frs-core:PlantMachinery 2025-06-30 03387287 frs-core:PlantMachinery 2024-07-01 2025-06-30 03387287 frs-core:PlantMachinery 2024-06-30 03387287 frs-core:ShareCapital 2025-06-30 03387287 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 03387287 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03387287 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 03387287 frs-bus:SmallEntities 2024-07-01 2025-06-30 03387287 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03387287 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03387287 frs-bus:Director1 2024-07-01 2025-06-30 03387287 frs-bus:Director2 2024-07-01 2025-06-30 03387287 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 03387287 frs-countries:EnglandWales 2024-07-01 2025-06-30 03387287 2023-06-30 03387287 2024-06-30 03387287 2023-07-01 2024-06-30 03387287 frs-core:CurrentFinancialInstruments 2024-06-30 03387287 frs-core:ShareCapital 2024-06-30 03387287 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 03387287
Dot Software Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03387287
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 559 830
559 830
CURRENT ASSETS
Stocks 5 3,590 -
Debtors 6 51,418 52,616
Cash at bank and in hand 30,501 25,890
85,509 78,506
Creditors: Amounts Falling Due Within One Year 7 (57,374 ) (56,256 )
NET CURRENT ASSETS (LIABILITIES) 28,135 22,250
TOTAL ASSETS LESS CURRENT LIABILITIES 28,694 23,080
PROVISIONS FOR LIABILITIES
Deferred Taxation (140 ) (158 )
NET ASSETS 28,554 22,922
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 28,454 22,822
SHAREHOLDERS' FUNDS 28,554 22,922
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For the year ending 30 June 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
D L Jenkins
Director
15 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dot Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03387287 . The registered office is Beacon Edge, Summerfield Road, Bath, BA1 5QB.
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. 
2.3. 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% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Corporation 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2024 9,084 23,964 33,048
As at 30 June 2025 9,084 23,964 33,048
Depreciation
As at 1 July 2024 8,999 23,219 32,218
Provided during the period 85 186 271
As at 30 June 2025 9,084 23,405 32,489
Net Book Value
As at 30 June 2025 - 559 559
As at 1 July 2024 85 745 830
5. Stocks
2025 2024
£ £
Stock 3,590 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 50,670 51,708
Other debtors 748 908
51,418 52,616
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 28,776 51,302
Other creditors 13,477 1,907
Taxation and social security 15,121 3,047
57,374 56,256
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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