Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10899692 Mr James Turner Mr Jamie Donnison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10899692 2024-08-31 10899692 2025-08-31 10899692 2024-09-01 2025-08-31 10899692 frs-core:NetGoodwill 2024-09-01 2025-08-31 10899692 frs-core:PlantMachinery 2024-09-01 2025-08-31 10899692 frs-core:ShareCapital 2025-08-31 10899692 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10899692 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10899692 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 10899692 frs-bus:SmallEntities 2024-09-01 2025-08-31 10899692 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10899692 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10899692 frs-bus:Director1 2024-09-01 2025-08-31 10899692 frs-bus:Director2 2024-09-01 2025-08-31 10899692 frs-countries:EnglandWales 2024-09-01 2025-08-31 10899692 2023-08-31 10899692 2024-08-31 10899692 2023-09-01 2024-08-31 10899692 frs-core:ShareCapital 2024-08-31 10899692 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10899692
D R T Designs Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
D R T Designs Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
D R T Designs Ltd
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: 10899692

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | - |  | 356
|  |  | - |  | 356
CURRENT ASSETS
Stocks |  | 229,859 |  | - |
Debtors | 6 | 1,277 |  | - |
Cash at bank and in hand |  | 9,456 |  | 169,964 |
|  | 240,592 |  | 169,964 |
Creditors: Amounts Falling Due Within One Year |  | (234,265 ) |  | (158,192 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,327 |  | 11,772
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,327 |  | 12,128
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (75 )
NET ASSETS |  |  | 6,327 |  | 12,053
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 6,227 |  | 11,953
SHAREHOLDERS' FUNDS |  |  | 6,327 |  | 12,053

Page 1
Page 2
D R T Designs Ltd
Abridged 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr James Turner Director | Mr Jamie Donnison Director
30/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
D R T Designs Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
D R T Designs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10899692 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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
Sales of land and property are recognised in respect of contracts exchanged during the year, provided that no material conditions remain outstanding at the balance sheet date, and all conditions are fully satisfied by the date on which the accounts are signed. Full provision is made for all known or expected losses on completing a development once such losses are forseen.
Turnover also includes revenue earned from the rendering of services net of discounts. 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 has been fully amortised to the profit and loss account over its estimated economic life of 5 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 | 25% on reducing balance

2.5. Stocks and Work in Progress
Stock and work in progress, representing the acquisition cost of properties and the costs of their development are stated at the lower of cost and net realisable value. Development costs include construction materials, direct construction labour and an appropriate proportion of construction overhead.
Page 3
Page 4
D R T Designs Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
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.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: NIL (2024: NIL)
- -
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 10,000
As at 31 August 2025 | 10,000
Amortisation
As at 1 September 2024 | 10,000
As at 31 August 2025 | 10,000
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

Page 4
Page 5
D R T Designs Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 2,500
Disposals | (2,500 )
As at 31 August 2025 | -
Depreciation
As at 1 September 2024 | 2,144
Disposals | (2,144 )
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | 356

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year

7. Secured Creditors
The following amounts are secured over all assets of the Company:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 120,131 |  | -

8. Share Capital

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

9. Related Party Transactions
Creditors contains £77,272 (2024: £82,456) due to a close family member of one of the directors. During the year no advances (2024: £Nil) were made and repayments totalled £5,184 (2023: £1,920).
The directors have provided personal guarantees totalling £50,000 in respect of bank borrowings of the company. No charge has been made by the directors for providing these guarantees, and no security has been granted to the directors by the company in connection with them.
Page 5