Acorah Software Products - Accounts Production 16.6.920 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 06571391 Mr Graham Mills Mrs Marcia Mills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06571391 2024-10-31 06571391 2025-10-31 06571391 2024-11-01 2025-10-31 06571391 frs-core:CurrentFinancialInstruments 2025-10-31 06571391 frs-core:Non-currentFinancialInstruments 2025-10-31 06571391 frs-core:ComputerEquipment 2025-10-31 06571391 frs-core:ComputerEquipment 2024-11-01 2025-10-31 06571391 frs-core:ComputerEquipment 2024-10-31 06571391 frs-core:NetGoodwill 2025-10-31 06571391 frs-core:NetGoodwill 2024-11-01 2025-10-31 06571391 frs-core:NetGoodwill 2024-10-31 06571391 frs-core:MotorVehicles 2025-10-31 06571391 frs-core:MotorVehicles 2024-11-01 2025-10-31 06571391 frs-core:MotorVehicles 2024-10-31 06571391 frs-core:PlantMachinery 2025-10-31 06571391 frs-core:PlantMachinery 2024-11-01 2025-10-31 06571391 frs-core:PlantMachinery 2024-10-31 06571391 frs-core:ShareCapital 2025-10-31 06571391 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 06571391 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06571391 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 06571391 frs-bus:SmallEntities 2024-11-01 2025-10-31 06571391 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 06571391 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06571391 frs-bus:Director1 2024-11-01 2025-10-31 06571391 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 06571391 frs-countries:EnglandWales 2024-11-01 2025-10-31 06571391 2023-10-31 06571391 2024-10-31 06571391 2023-11-01 2024-10-31 06571391 frs-core:CurrentFinancialInstruments 2024-10-31 06571391 frs-core:Non-currentFinancialInstruments 2024-10-31 06571391 frs-core:ShareCapital 2024-10-31 06571391 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 06571391
G D Mills Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Berrywood Accountants
The New Studio
Wintershill Farm
Wintershill, Durley
Hampshire
SO32 2AH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06571391
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,000 40,000
Tangible Assets 5 16,173 20,315
56,173 60,315
CURRENT ASSETS
Debtors 6 21,361 21,181
Cash at bank and in hand 69,801 80,505
91,162 101,686
Creditors: Amounts Falling Due Within One Year 7 (2,739 ) (2,478 )
NET CURRENT ASSETS (LIABILITIES) 88,423 99,208
TOTAL ASSETS LESS CURRENT LIABILITIES 144,596 159,523
Creditors: Amounts Falling Due After More Than One Year 8 - (1,667 )
NET ASSETS 144,596 157,856
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 144,496 157,756
SHAREHOLDERS' FUNDS 144,596 157,856
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For the year ending 31 October 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.
The financial statements were approved by the board of directors on 5 December 2025 and were signed on its behalf by:
Mr Graham Mills
Director
05/12/2025
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
G D Mills Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06571391 . The registered office is The New Studio Wintershill Farm, Wintershill, Durley, Hampshire, SO32 2AH.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is not amortised.
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 12% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 3 Year's Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 40,000
As at 31 October 2025 40,000
Net Book Value
As at 31 October 2025 40,000
As at 1 November 2024 40,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 48,288 96,183 4,085 148,556
Additions - - 418 418
As at 31 October 2025 48,288 96,183 4,503 148,974
Depreciation
As at 1 November 2024 43,231 80,925 4,085 128,241
Provided during the period 606 3,815 139 4,560
As at 31 October 2025 43,837 84,740 4,224 132,801
Net Book Value
As at 31 October 2025 4,451 11,443 279 16,173
As at 1 November 2024 5,057 15,258 - 20,315
6. Debtors
2025 2024
£ £
Due within one year
VAT 1,674 1,566
Due after more than one year
Directors loan account 19,687 19,615
21,361 21,181
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) (1 )
CIS due to HMRC 3,020 2,769
Accruals and deferred income (280 ) (290 )
2,739 2,478
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 1,667
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 20,000 15,000
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