Acorah Software Products - Accounts Production 16.8.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10291144 Mr J Gorman Mr J Duffin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10291144 2024-07-31 10291144 2025-07-31 10291144 2024-08-01 2025-07-31 10291144 frs-core:CurrentFinancialInstruments 2025-07-31 10291144 frs-core:ComputerEquipment 2025-07-31 10291144 frs-core:ComputerEquipment 2024-08-01 2025-07-31 10291144 frs-core:ComputerEquipment 2024-07-31 10291144 frs-core:FurnitureFittings 2025-07-31 10291144 frs-core:FurnitureFittings 2024-08-01 2025-07-31 10291144 frs-core:FurnitureFittings 2024-07-31 10291144 frs-core:MotorVehicles 2025-07-31 10291144 frs-core:MotorVehicles 2024-08-01 2025-07-31 10291144 frs-core:MotorVehicles 2024-07-31 10291144 frs-core:PlantMachinery 2025-07-31 10291144 frs-core:PlantMachinery 2024-08-01 2025-07-31 10291144 frs-core:PlantMachinery 2024-07-31 10291144 frs-core:ShareCapital 2025-07-31 10291144 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10291144 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10291144 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10291144 frs-bus:SmallEntities 2024-08-01 2025-07-31 10291144 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10291144 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10291144 frs-bus:Director1 2024-08-01 2025-07-31 10291144 frs-bus:Director2 2024-08-01 2025-07-31 10291144 frs-countries:EnglandWales 2024-08-01 2025-07-31 10291144 2023-07-31 10291144 2024-07-31 10291144 2023-08-01 2024-07-31 10291144 frs-core:CurrentFinancialInstruments 2024-07-31 10291144 frs-core:ShareCapital 2024-07-31 10291144 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10291144
D & G Carpentry (Midlands) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10291144
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,828 23,770
17,828 23,770
CURRENT ASSETS
Debtors 5 202,473 223,985
Cash at bank and in hand 2 30,031
202,475 254,016
Creditors: Amounts Falling Due Within One Year 6 (72,943 ) (79,172 )
NET CURRENT ASSETS (LIABILITIES) 129,532 174,844
TOTAL ASSETS LESS CURRENT LIABILITIES 147,360 198,614
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,387 ) (4,516 )
NET ASSETS 143,973 194,098
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 143,971 194,096
SHAREHOLDERS' FUNDS 143,973 194,098
For the year ending 31 July 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 J Gorman
Director
07/01/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
D & G Carpentry (Midlands) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10291144 . The registered office is 18 Saxon Gold Drive, Stewartby, Bedford, MK43 9SR.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2024 2,186 49,516 3,286 12,293 67,281
As at 31 July 2025 2,186 49,516 3,286 12,293 67,281
Depreciation
As at 1 August 2024 1,657 32,979 829 8,046 43,511
Provided during the period 132 4,134 614 1,062 5,942
As at 31 July 2025 1,789 37,113 1,443 9,108 49,453
Net Book Value
As at 31 July 2025 397 12,403 1,843 3,185 17,828
As at 1 August 2024 529 16,537 2,457 4,247 23,770
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 148,904 179,528
Other debtors 53,569 44,457
202,473 223,985
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 27,164 31,694
Other creditors 24,090 19,800
Taxation and social security 21,689 27,678
72,943 79,172
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3