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 08521435 Mr Surbjeet Singh Johal Mr Baljeet Singh Johal Mr Hiten Kumar Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08521435 2024-03-31 08521435 2025-03-31 08521435 2024-04-01 2025-03-31 08521435 frs-core:CurrentFinancialInstruments 2025-03-31 08521435 frs-core:Non-currentFinancialInstruments 2025-03-31 08521435 frs-core:PlantMachinery 2025-03-31 08521435 frs-core:PlantMachinery 2024-04-01 2025-03-31 08521435 frs-core:PlantMachinery 2024-03-31 08521435 frs-core:ShareCapital 2025-03-31 08521435 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08521435 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08521435 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08521435 frs-bus:SmallEntities 2024-04-01 2025-03-31 08521435 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08521435 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08521435 frs-bus:Director1 2024-04-01 2025-03-31 08521435 frs-bus:Director2 2024-04-01 2025-03-31 08521435 frs-bus:Director3 2024-04-01 2025-03-31 08521435 frs-countries:EnglandWales 2024-04-01 2025-03-31 08521435 2023-03-31 08521435 2024-03-31 08521435 2023-04-01 2024-03-31 08521435 frs-core:CurrentFinancialInstruments 2024-03-31 08521435 frs-core:Non-currentFinancialInstruments 2024-03-31 08521435 frs-core:ShareCapital 2024-03-31 08521435 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08521435
Essex Tdi Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
BUTT & CO ACCOUNTANTS LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08521435
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,236 5,295
4,236 5,295
CURRENT ASSETS
Stocks 5 55,450 69,500
Debtors 6 19,566 17,160
Cash at bank and in hand 32,016 25,381
107,032 112,041
Creditors: Amounts Falling Due Within One Year 7 (52,594 ) (59,558 )
NET CURRENT ASSETS (LIABILITIES) 54,438 52,483
TOTAL ASSETS LESS CURRENT LIABILITIES 58,674 57,778
Creditors: Amounts Falling Due After More Than One Year 8 (12,540 ) (12,112 )
NET ASSETS 46,134 45,666
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account 45,834 45,366
SHAREHOLDERS' FUNDS 46,134 45,666
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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 Surbjeet Singh Johal
Director
22/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Essex Tdi Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08521435 . The registered office is 5 Glenside, Chigwell, Essex, IG7 5RE.
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. 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.
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 20% 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
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.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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
£
Cost
As at 1 April 2024 13,895
As at 31 March 2025 13,895
Depreciation
As at 1 April 2024 8,600
Provided during the period 1,059
As at 31 March 2025 9,659
Net Book Value
As at 31 March 2025 4,236
As at 1 April 2024 5,295
5. Stocks
2025 2024
£ £
Stock 55,450 69,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 19,566 17,160
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,854 27,388
Bank loans and overdrafts - 10,648
Corporation tax 10,106 7,637
Other taxes and social security 2,863 1,451
VAT 4,281 3,388
Accruals and deferred income 11,490 9,046
52,594 59,558
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 12,540 12,112
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 9,000 30,000
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