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 06236085 Mr Christopher Pykerman Mrs Rebecca Emily Pykerman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06236085 2024-03-31 06236085 2025-03-31 06236085 2024-04-01 2025-03-31 06236085 frs-core:CurrentFinancialInstruments 2025-03-31 06236085 frs-core:Non-currentFinancialInstruments 2025-03-31 06236085 frs-core:BetweenOneFiveYears 2025-03-31 06236085 frs-core:ComputerEquipment 2025-03-31 06236085 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06236085 frs-core:ComputerEquipment 2024-03-31 06236085 frs-core:FurnitureFittings 2025-03-31 06236085 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06236085 frs-core:FurnitureFittings 2024-03-31 06236085 frs-core:MotorVehicles 2025-03-31 06236085 frs-core:MotorVehicles 2024-04-01 2025-03-31 06236085 frs-core:MotorVehicles 2024-03-31 06236085 frs-core:PlantMachinery 2025-03-31 06236085 frs-core:PlantMachinery 2024-04-01 2025-03-31 06236085 frs-core:PlantMachinery 2024-03-31 06236085 frs-core:WithinOneYear 2025-03-31 06236085 frs-core:ShareCapital 2025-03-31 06236085 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06236085 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06236085 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06236085 frs-bus:SmallEntities 2024-04-01 2025-03-31 06236085 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06236085 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06236085 frs-core:UnlistedNon-exchangeTraded 2025-03-31 06236085 frs-core:UnlistedNon-exchangeTraded 2024-03-31 06236085 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 06236085 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 06236085 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 06236085 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 06236085 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 06236085 frs-bus:Director1 2024-04-01 2025-03-31 06236085 frs-bus:Director1 2024-03-31 06236085 frs-bus:Director1 2025-03-31 06236085 frs-bus:Director2 2024-04-01 2025-03-31 06236085 frs-bus:Director2 2024-03-31 06236085 frs-bus:Director2 2025-03-31 06236085 frs-countries:EnglandWales 2024-04-01 2025-03-31 06236085 2023-03-31 06236085 2024-03-31 06236085 2023-04-01 2024-03-31 06236085 frs-core:CurrentFinancialInstruments 2024-03-31 06236085 frs-core:Non-currentFinancialInstruments 2024-03-31 06236085 frs-core:BetweenOneFiveYears 2024-03-31 06236085 frs-core:WithinOneYear 2024-03-31 06236085 frs-core:ShareCapital 2024-03-31 06236085 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06236085
CAD Services Direct Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
J&SS Accountancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06236085
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,088 36,319
Investments 5 - 20,000
48,088 56,319
CURRENT ASSETS
Stocks 6 37,508 31,712
Debtors 7 870,807 590,862
Cash at bank and in hand 394,359 41,883
1,302,674 664,457
Creditors: Amounts Falling Due Within One Year 8 (614,478 ) (241,798 )
NET CURRENT ASSETS (LIABILITIES) 688,196 422,659
TOTAL ASSETS LESS CURRENT LIABILITIES 736,284 478,978
Creditors: Amounts Falling Due After More Than One Year 9 (11,022 ) (21,172 )
NET ASSETS 725,262 457,806
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 725,162 457,706
SHAREHOLDERS' FUNDS 725,262 457,806
Page 1
Page 2
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 Christopher Pykerman
Director
Mrs Rebecca Emily Pykerman
Director
29th December 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
CAD Services Direct Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06236085 . The registered office is 171 Cleveland Way, Stevenage, Hertfordshire, SG1 6BX.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 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
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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 10)
12 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 34,058 - 19,818 47,473 101,349
Additions 6,800 7,505 892 12,481 27,678
As at 31 March 2025 40,858 7,505 20,710 59,954 129,027
Depreciation
As at 1 April 2024 23,856 - 10,681 30,493 65,030
Provided during the period 4,161 1,876 2,507 7,365 15,909
As at 31 March 2025 28,017 1,876 13,188 37,858 80,939
Net Book Value
As at 31 March 2025 12,841 5,629 7,522 22,096 48,088
As at 1 April 2024 10,202 - 9,137 16,980 36,319
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2024 20,000
Revaluations (20,000 )
As at 31 March 2025 -
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 20,000
6. Stocks
2025 2024
£ £
Stock 24,573 14,933
Work in progress 12,935 16,779
37,508 31,712
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Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 693,072 384,228
Other debtors 177,735 206,634
870,807 590,862
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 283,815 111,550
Bank loans and overdrafts 21,168 16,261
Other creditors 8,720 9,197
Taxation and social security 300,775 104,790
614,478 241,798
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,022 21,172
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
During the period the business continued to maintain a business bounce back loan. The balance on this loan account amounts to:
2025 2024
£ £
Not later than one year 10,073 10,079
Later than one year and not later than five years 11,022 21,172
21,095 31,251
12. 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 Christopher Pykerman 92,093 99,028 113,519 - 77,602
Mrs Rebecca Pykerman 92,093 99,027 113,519 - 77,601
The above loan is unsecured, interest free and repayable on demand.
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Page 6
13. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 170,000 52,000
14. Related Party Transactions
CSD Automation Ltd & ATEC M&E Ltd

CSD Automation Ltd & ATEC M&E Ltd

The business advanced at further £210 during the period to CSD Automation Ltd, a related party.  Such that a period end the business is owed £450 by this business. 
The business wrote off a £20000 unsecured investment in ATEC M&E Ltd, a related party, as unrecoverable.
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