Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13971704 Mr D J Carr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13971704 2024-03-31 13971704 2025-03-31 13971704 2024-04-01 2025-03-31 13971704 frs-core:CurrentFinancialInstruments 2025-03-31 13971704 frs-core:ComputerEquipment 2025-03-31 13971704 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13971704 frs-core:ComputerEquipment 2024-03-31 13971704 frs-core:MotorVehicles 2025-03-31 13971704 frs-core:MotorVehicles 2024-04-01 2025-03-31 13971704 frs-core:MotorVehicles 2024-03-31 13971704 frs-core:ShareCapital 2025-03-31 13971704 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13971704 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13971704 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13971704 frs-bus:SmallEntities 2024-04-01 2025-03-31 13971704 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13971704 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13971704 frs-bus:Director1 2024-04-01 2025-03-31 13971704 frs-bus:Director1 2024-03-31 13971704 frs-bus:Director1 2025-03-31 13971704 frs-countries:EnglandWales 2024-04-01 2025-03-31 13971704 2023-03-31 13971704 2024-03-31 13971704 2023-04-01 2024-03-31 13971704 frs-core:CurrentFinancialInstruments 2024-03-31 13971704 frs-core:ShareCapital 2024-03-31 13971704 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13971704
DJ Building & Landscapes Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13971704
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,299 -
4,299 -
CURRENT ASSETS
Debtors 5 67,009 29,141
Cash at bank and in hand 3,629 12
70,638 29,153
Creditors: Amounts Falling Due Within One Year 6 (74,610 ) (28,827 )
NET CURRENT ASSETS (LIABILITIES) (3,972 ) 326
TOTAL ASSETS LESS CURRENT LIABILITIES 327 326
NET ASSETS 327 326
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 326 325
SHAREHOLDERS' FUNDS 327 326
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 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 D J Carr
Director
5th November 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
DJ Building & Landscapes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13971704 . The registered office is 100a Lunsford Lane, Larkfield, Aylesford, ME20 6HS.
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 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 under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Motor Vehicles 25% RB
Computer Equipment 33% SL
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 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.
2.5. Debtors
 Short term debtors are measured at transaction price, less any impairment.
2.6. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial instruments.
2.7. Creditors
Short term creditors are measured at the transaction price.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 - - -
Additions 4,270 900 5,170
As at 31 March 2025 4,270 900 5,170
Depreciation
As at 1 April 2024 - - -
Provided during the period 623 248 871
As at 31 March 2025 623 248 871
Net Book Value
As at 31 March 2025 3,647 652 4,299
As at 1 April 2024 - - -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 5,940
Other debtors 67,009 23,201
67,009 29,141
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,383 3,396
Other creditors 2,168 2,168
Taxation and social security 65,059 23,263
74,610 28,827
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3
Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Daniel Carr 23,201 67,009 23,201 - 67,009
This loan was repaid 30 October 2025.
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