Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09421631 Mr Andrew Langdon Mr Richard Read iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09421631 2024-05-31 09421631 2025-05-31 09421631 2024-06-01 2025-05-31 09421631 frs-core:CurrentFinancialInstruments 2025-05-31 09421631 frs-core:Non-currentFinancialInstruments 2025-05-31 09421631 frs-core:BetweenOneFiveYears 2025-05-31 09421631 frs-core:ComputerEquipment 2025-05-31 09421631 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09421631 frs-core:ComputerEquipment 2024-05-31 09421631 frs-core:FurnitureFittings 2025-05-31 09421631 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09421631 frs-core:FurnitureFittings 2024-05-31 09421631 frs-core:NetGoodwill 2025-05-31 09421631 frs-core:NetGoodwill 2024-06-01 2025-05-31 09421631 frs-core:NetGoodwill 2024-05-31 09421631 frs-core:MotorVehicles 2025-05-31 09421631 frs-core:MotorVehicles 2024-06-01 2025-05-31 09421631 frs-core:MotorVehicles 2024-05-31 09421631 frs-core:PlantMachinery 2025-05-31 09421631 frs-core:PlantMachinery 2024-06-01 2025-05-31 09421631 frs-core:PlantMachinery 2024-05-31 09421631 frs-core:WithinOneYear 2025-05-31 09421631 frs-core:ShareCapital 2025-05-31 09421631 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09421631 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09421631 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09421631 frs-bus:SmallEntities 2024-06-01 2025-05-31 09421631 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09421631 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09421631 frs-bus:Director1 2024-06-01 2025-05-31 09421631 frs-bus:Director2 2024-06-01 2025-05-31 09421631 frs-core:CurrentFinancialInstruments 1 2025-05-31 09421631 frs-countries:EnglandWales 2024-06-01 2025-05-31 09421631 2023-05-31 09421631 2024-05-31 09421631 2023-06-01 2024-05-31 09421631 frs-core:CurrentFinancialInstruments 2024-05-31 09421631 frs-core:Non-currentFinancialInstruments 2024-05-31 09421631 frs-core:BetweenOneFiveYears 2024-05-31 09421631 frs-core:WithinOneYear 2024-05-31 09421631 frs-core:ShareCapital 2024-05-31 09421631 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09421631 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: 09421631
Dyno-Rod (Essex) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09421631
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 37,800 40,950
Tangible Assets 5 491,325 434,966
529,125 475,916
CURRENT ASSETS
Stocks 6 1,700 1,500
Debtors 7 339,068 237,239
Cash at bank and in hand 18,770 41,425
359,538 280,164
Creditors: Amounts Falling Due Within One Year 8 (208,935 ) (155,039 )
NET CURRENT ASSETS (LIABILITIES) 150,603 125,125
TOTAL ASSETS LESS CURRENT LIABILITIES 679,728 601,041
Creditors: Amounts Falling Due After More Than One Year 9 (162,666 ) (207,768 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (81,036 ) (86,459 )
NET ASSETS 436,026 306,814
CAPITAL AND RESERVES
Called up share capital 11 101 101
Profit and Loss Account 435,925 306,713
SHAREHOLDERS' FUNDS 436,026 306,814
Page 1
Page 2
For the year ending 31 May 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 Andrew Langdon
Director
07/01/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dyno-Rod (Essex) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09421631 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 amortised to the profit and loss account over its estimated economic life of .... years.
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 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
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2.7. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2024 63,000
As at 31 May 2025 63,000
Amortisation
As at 1 June 2024 22,050
Provided during the period 3,150
As at 31 May 2025 25,200
Net Book Value
As at 31 May 2025 37,800
As at 1 June 2024 40,950
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 463,837 101,440 1,390 5,500 572,167
Additions 96,835 82,500 - - 179,335
Disposals (72,091 ) - - - (72,091 )
As at 31 May 2025 488,581 183,940 1,390 5,500 679,411
Depreciation
As at 1 June 2024 117,070 15,216 964 3,951 137,201
Provided during the period 61,100 25,309 64 232 86,705
Disposals (35,820 ) - - - (35,820 )
As at 31 May 2025 142,350 40,525 1,028 4,183 188,086
Net Book Value
As at 31 May 2025 346,231 143,415 362 1,317 491,325
As at 1 June 2024 346,767 86,224 426 1,549 434,966
6. Stocks
2025 2024
£ £
Stock 1,700 1,500
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,420 9,819
Other debtors 56,257 53,107
Inter company account 275,391 174,313
339,068 237,239
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 134,758 104,020
Trade creditors 13,043 13,631
Bank loans and overdrafts 10,000 10,000
Corporation tax 12,652 -
VAT 15,039 20,134
Accruals and deferred income 7,853 7,005
Directors' loan accounts 15,590 249
208,935 155,039
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 162,666 197,768
Bank loans - 10,000
162,666 207,768
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 134,758 104,020
Later than one year and not later than five years 162,666 197,768
297,424 301,788
297,424 301,788
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 101
12. Related Party Transactions
Included in the Other Debtors is an amount owed from Greatbay Ltd totalling £275,391 (2024 - £174,313), for which Mr A Langdon & Mr R Read are directors. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed from the company to the director Mr A Langdon totalling £7,720 (2024 - £49), no interest is to be charged.
Included in the Other Creditors is an amount owed from the company to the director Mr R Read totalling £7,870 (2024 - £200), no interest is to be charged.
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