Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 30 April 2025 30 April 2025 11194415 Mr William Cleland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11194415 2024-03-31 11194415 2025-04-30 11194415 2024-04-01 2025-04-30 11194415 frs-core:CurrentFinancialInstruments 2025-04-30 11194415 frs-core:Non-currentFinancialInstruments 2025-04-30 11194415 frs-core:ComputerEquipment 2025-04-30 11194415 frs-core:ComputerEquipment 2024-04-01 2025-04-30 11194415 frs-core:ComputerEquipment 2024-03-31 11194415 frs-core:FurnitureFittings 2025-04-30 11194415 frs-core:FurnitureFittings 2024-04-01 2025-04-30 11194415 frs-core:FurnitureFittings 2024-03-31 11194415 frs-core:MotorVehicles 2025-04-30 11194415 frs-core:MotorVehicles 2024-04-01 2025-04-30 11194415 frs-core:MotorVehicles 2024-03-31 11194415 frs-core:PlantMachinery 2025-04-30 11194415 frs-core:PlantMachinery 2024-04-01 2025-04-30 11194415 frs-core:PlantMachinery 2024-03-31 11194415 frs-core:ShareCapital 2025-04-30 11194415 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11194415 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-04-30 11194415 frs-bus:FilletedAccounts 2024-04-01 2025-04-30 11194415 frs-bus:SmallEntities 2024-04-01 2025-04-30 11194415 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-04-30 11194415 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-04-30 11194415 frs-bus:Director1 2024-04-01 2025-04-30 11194415 frs-countries:EnglandWales 2024-04-01 2025-04-30 11194415 2023-03-31 11194415 2024-03-31 11194415 2023-04-01 2024-03-31 11194415 frs-core:CurrentFinancialInstruments 2024-03-31 11194415 frs-core:Non-currentFinancialInstruments 2024-03-31 11194415 frs-core:ShareCapital 2024-03-31 11194415 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11194415
DCA Motors Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 30 April 2025
Edmonds Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11194415
30 April 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44,201 15,073
44,201 15,073
CURRENT ASSETS
Debtors 5 6,392 3,514
Cash at bank and in hand 2,386 521
8,778 4,035
Creditors: Amounts Falling Due Within One Year 7 (70,404 ) (44,867 )
NET CURRENT ASSETS (LIABILITIES) (61,626 ) (40,832 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,425 ) (25,759 )
Creditors: Amounts Falling Due After More Than One Year 8 (504 ) (5,825 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,862 ) (1,762 )
NET LIABILITIES (25,791 ) (33,346 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (25,891 ) (33,446 )
SHAREHOLDERS' FUNDS (25,791) (33,346)
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Page 2
For the period ending 30 April 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 William Cleland
Director
04/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
DCA Motors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11194415 . The registered office is Unit 11 Diddenham Court Lambwood Hill, Grazeley, Reading, Berkshire, RG7 1JQ.
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.
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.
2.3. 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 Reducing balance 25%
Motor Vehicles Reducing balance 20%
Fixtures & Fittings Reducing balance 25%
Computer Equipment Straight line 25%
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 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 period, 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 period was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 14,568 19,447 205 812 35,032
Additions - 34,349 357 - 34,706
As at 30 April 2025 14,568 53,796 562 812 69,738
Depreciation
As at 1 April 2024 5,601 13,377 169 812 19,959
Provided during the period 2,429 3,087 62 - 5,578
As at 30 April 2025 8,030 16,464 231 812 25,537
Net Book Value
As at 30 April 2025 6,538 37,332 331 - 44,201
As at 1 April 2024 8,967 6,070 36 - 15,073
5. Debtors
30 April 2025 31 March 2024
£ £
Due within one year
Trade debtors 3,900 3,514
Other debtors 2,492 -
6,392 3,514
6. Current Asset Investments
7. Creditors: Amounts Falling Due Within One Year
30 April 2025 31 March 2024
£ £
Trade creditors 27,740 -
Bank loans and overdrafts 4,926 4,926
Other loans 2,125 -
Other creditors 35,613 36,386
Taxation and social security - 3,555
70,404 44,867
8. Creditors: Amounts Falling Due After More Than One Year
30 April 2025 31 March 2024
£ £
Bank loans 504 5,825
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9. Share Capital
30 April 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
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