Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10552692 Mrs M Benton Mr J D Benton Mrs K Benton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10552692 2024-03-31 10552692 2025-03-31 10552692 2024-04-01 2025-03-31 10552692 frs-core:CurrentFinancialInstruments 2025-03-31 10552692 frs-core:Non-currentFinancialInstruments 2025-03-31 10552692 frs-core:BetweenOneFiveYears 2025-03-31 10552692 frs-core:NetGoodwill 2025-03-31 10552692 frs-core:NetGoodwill 2024-04-01 2025-03-31 10552692 frs-core:NetGoodwill 2024-03-31 10552692 frs-core:MotorVehicles 2025-03-31 10552692 frs-core:MotorVehicles 2024-04-01 2025-03-31 10552692 frs-core:MotorVehicles 2024-03-31 10552692 frs-core:PlantMachinery 2025-03-31 10552692 frs-core:PlantMachinery 2024-04-01 2025-03-31 10552692 frs-core:PlantMachinery 2024-03-31 10552692 frs-core:WithinOneYear 2025-03-31 10552692 frs-core:ShareCapital 2025-03-31 10552692 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10552692 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10552692 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10552692 frs-bus:SmallEntities 2024-04-01 2025-03-31 10552692 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10552692 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10552692 frs-bus:Director1 2024-04-01 2025-03-31 10552692 frs-bus:Director2 2024-04-01 2025-03-31 10552692 frs-bus:Director3 2024-04-01 2025-03-31 10552692 frs-countries:EnglandWales 2024-04-01 2025-03-31 10552692 2023-03-31 10552692 2024-03-31 10552692 2023-04-01 2024-03-31 10552692 frs-core:CurrentFinancialInstruments 2024-03-31 10552692 frs-core:Non-currentFinancialInstruments 2024-03-31 10552692 frs-core:BetweenOneFiveYears 2024-03-31 10552692 frs-core:WithinOneYear 2024-03-31 10552692 frs-core:ShareCapital 2024-03-31 10552692 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10552692
Dave Benton Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10552692
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 4,125
Tangible Assets 5 56,711 24,213
56,711 28,338
CURRENT ASSETS
Stocks 6 - 43,125
Debtors 7 416,105 4,881
Cash at bank and in hand 296,852 310,164
712,957 358,170
Creditors: Amounts Falling Due Within One Year 8 (602,595 ) (246,314 )
NET CURRENT ASSETS (LIABILITIES) 110,362 111,856
TOTAL ASSETS LESS CURRENT LIABILITIES 167,073 140,194
Creditors: Amounts Falling Due After More Than One Year 9 (152,449 ) (135,200 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,178 ) (4,600 )
NET ASSETS 446 394
CAPITAL AND RESERVES
Called up share capital 11 303 303
Profit and Loss Account 143 91
SHAREHOLDERS' FUNDS 446 394
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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 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 J D Benton
Director
9 December 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dave Benton Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10552692 . The registered office is 8 Jenner Close, Chipping Sodbury, Bristol, BS37 6NL.
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, being the amount paid in connection with the acquisition of a business in 2017, is being amortised to the profit and loss account over its estimated economic life of 10 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 20% Reducing balance
Motor Vehicles 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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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.
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: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 33,000
As at 31 March 2025 33,000
Amortisation
As at 1 April 2024 28,875
Provided during the period 4,125
As at 31 March 2025 33,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 4,125
Goodwill relates to the business taken over at market value from the directors in partnership which ceased on 31 December 2016.
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 4,523 62,786 67,309
Additions 383 84,709 85,092
Disposals - (33,826 ) (33,826 )
As at 31 March 2025 4,906 113,669 118,575
Depreciation
As at 1 April 2024 2,881 40,215 43,096
Provided during the period 405 18,363 18,768
As at 31 March 2025 3,286 58,578 61,864
Net Book Value
As at 31 March 2025 1,620 55,091 56,711
As at 1 April 2024 1,642 22,571 24,213
6. Stocks
2025 2024
£ £
Stock - 1,125
Work in progress - 42,000
- 43,125
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 210,165 -
Other debtors 174 4,881
Intercompany loan 205,766 -
416,105 4,881
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,469 -
Trade creditors 32,815 31,032
Bank loans and overdrafts 5,000 4,800
Corporation tax 45,636 45,351
Other taxes and social security 1,642 -
VAT 80,076 13,974
Accruals and deferred income 201,000 -
Directors' loan accounts 222,957 151,157
602,595 246,314
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,449 -
Bank loans 5,000 10,200
Directors loan account 125,000 125,000
152,449 135,200
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,469 -
Later than one year and not later than five years 22,449 -
35,918 -
35,918 -
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 303 303
12. Related Party Transactions
The company is controlled by the Directors who are owed £347,957 (2024: £276,157) by the company at the year end.
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