Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04378011 Mr J L Powell Ms C E Powell Mr A P Waters iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04378011 2024-08-31 04378011 2025-08-31 04378011 2024-09-01 2025-08-31 04378011 frs-core:CurrentFinancialInstruments 2025-08-31 04378011 frs-core:ComputerEquipment 2025-08-31 04378011 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04378011 frs-core:ComputerEquipment 2024-08-31 04378011 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-08-31 04378011 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-08-31 04378011 frs-core:FurnitureFittings 2025-08-31 04378011 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04378011 frs-core:FurnitureFittings 2024-08-31 04378011 frs-core:NetGoodwill 2025-08-31 04378011 frs-core:NetGoodwill 2024-08-31 04378011 frs-core:PlantMachinery 2025-08-31 04378011 frs-core:PlantMachinery 2024-09-01 2025-08-31 04378011 frs-core:PlantMachinery 2024-08-31 04378011 frs-core:ShareCapital 2025-08-31 04378011 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04378011 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04378011 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04378011 frs-bus:SmallEntities 2024-09-01 2025-08-31 04378011 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04378011 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04378011 frs-core:DeferredTaxation 2024-09-01 2025-08-31 04378011 frs-core:DeferredTaxation 2024-08-31 04378011 frs-core:DeferredTaxation 2025-08-31 04378011 frs-bus:Director1 2024-09-01 2025-08-31 04378011 frs-bus:Director2 2024-09-01 2025-08-31 04378011 frs-bus:Director3 2024-09-01 2025-08-31 04378011 frs-countries:EnglandWales 2024-09-01 2025-08-31 04378011 2023-08-31 04378011 2024-08-31 04378011 2023-09-01 2024-08-31 04378011 frs-core:CurrentFinancialInstruments 2024-08-31 04378011 frs-core:ShareCapital 2024-08-31 04378011 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04378011
Dryhome Condensation Limited
Financial Statements
For The Year Ended 31 August 2025
Dryhome Condensation Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Dryhome Condensation Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04378011

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,900 |  | 2,374
|  |  | 1,900 |  | 2,374
CURRENT ASSETS
Stocks | 6 | 4,500 |  | 2,025 |
Debtors | 7 | 1,560 |  | 2,952 |
Cash at bank and in hand |  | 44,116 |  | 52,530 |
|  | 50,176 |  | 57,507 |
Creditors: Amounts Falling Due Within One Year | 8 | (9,626 ) |  | (11,926 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,550 |  | 45,581
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,450 |  | 47,955
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (361 ) |  | (451 )
NET ASSETS |  |  | 42,089 |  | 47,504
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 41,989 |  | 47,404
SHAREHOLDERS' FUNDS |  |  | 42,089 |  | 47,504

Page 1
Page 2
Dryhome Condensation Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 L Powell Director
03/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Dryhome Condensation Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Dryhome Condensation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04378011 . The registered office is Unit 6 Crosshands Business Workshops, Crosshands Business Park, Crosshands, Llanelli, Carmarthenshire, SA14 6RE.
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. 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% on reducing balance.
Fixtures & Fittings | 20% on reducing balance.
Computer Equipment | 20% on 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Dryhome Condensation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Goodwill | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 57,500 | 3,967 | 61,467
As at 31 August 2025 | 57,500 | 3,967 | 61,467
Amortisation
As at 1 September 2024 | 57,500 | 3,967 | 61,467
As at 31 August 2025 | 57,500 | 3,967 | 61,467
Net Book Value
As at 31 August 2025 | - | - | -
As at 1 September 2024 | - | - | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 40,081 | 7,855 | 2,660 | 50,596
As at 31 August 2025 | 40,081 | 7,855 | 2,660 | 50,596
Depreciation
As at 1 September 2024 | 38,397 | 7,317 | 2,508 | 48,222
Provided during the period | 337 | 107 | 30 | 474
As at 31 August 2025 | 38,734 | 7,424 | 2,538 | 48,696
Net Book Value
As at 31 August 2025 | 1,347 | 431 | 122 | 1,900
As at 1 September 2024 | 1,684 | 538 | 152 | 2,374

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,500 |  | 2,025

Page 4
Page 5
Dryhome Condensation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,560 |  | 2,952

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,108 |  | 3,502
VAT | 306 |  | 712
Accruals and deferred income | 2,785 |  | 2,285
Directors' loan accounts | 5,427 |  | 5,427
| 9,626 |  | 11,926

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 361 |  | 451

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 September 2024 | 451 | 451
Deferred taxation | (90 ) | (90 )
Balance at 31 August 2025 | 361 | 361

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Dryhome Condensation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 15,000 |  | 30,000

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