Acorah Software Products - Accounts Production 18.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09318944 Mr Colin Driver Mrs Julie Driver Mr & Mrs C Driver true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09318944 2024-11-30 09318944 2025-11-30 09318944 2024-12-01 2025-11-30 09318944 frs-core:CurrentFinancialInstruments 2025-11-30 09318944 frs-core:Non-currentFinancialInstruments 2025-11-30 09318944 frs-core:BetweenOneFiveYears 2025-11-30 09318944 frs-core:ComputerEquipment 2025-11-30 09318944 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09318944 frs-core:ComputerEquipment 2024-11-30 09318944 frs-core:FurnitureFittings 2025-11-30 09318944 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09318944 frs-core:FurnitureFittings 2024-11-30 09318944 frs-core:PlantMachinery 2025-11-30 09318944 frs-core:PlantMachinery 2024-12-01 2025-11-30 09318944 frs-core:PlantMachinery 2024-11-30 09318944 frs-core:WithinOneYear 2025-11-30 09318944 frs-core:ShareCapital 2025-11-30 09318944 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09318944 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09318944 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09318944 frs-bus:SmallEntities 2024-12-01 2025-11-30 09318944 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09318944 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09318944 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 09318944 frs-bus:OrdinaryShareClass1 2025-11-30 09318944 frs-bus:OrdinaryShareClass2 2024-12-01 2025-11-30 09318944 frs-bus:OrdinaryShareClass2 2025-11-30 09318944 frs-bus:OrdinaryShareClass3 2024-12-01 2025-11-30 09318944 frs-bus:OrdinaryShareClass3 2025-11-30 09318944 frs-bus:OrdinaryShareClass4 2024-12-01 2025-11-30 09318944 frs-bus:OrdinaryShareClass4 2025-11-30 09318944 1 2024-12-01 2025-11-30 09318944 frs-bus:Director1 2024-12-01 2025-11-30 09318944 frs-bus:Director2 2024-12-01 2025-11-30 09318944 frs-core:CurrentFinancialInstruments 4 2025-11-30 09318944 frs-countries:EnglandWales 2024-12-01 2025-11-30 09318944 2023-11-30 09318944 2024-11-30 09318944 2023-12-01 2024-11-30 09318944 frs-core:CurrentFinancialInstruments 2024-11-30 09318944 frs-core:Non-currentFinancialInstruments 2024-11-30 09318944 frs-core:BetweenOneFiveYears 2024-11-30 09318944 frs-core:WithinOneYear 2024-11-30 09318944 frs-core:ShareCapital 2024-11-30 09318944 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09318944 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 09318944 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 09318944 frs-bus:OrdinaryShareClass3 2023-12-01 2024-11-30 09318944 frs-bus:OrdinaryShareClass4 2023-12-01 2024-11-30 09318944 frs-core:CurrentFinancialInstruments 4 2024-11-30
Registered number: 09318944
D Driver & Son Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
D Driver & Son Limited
Contents
Contents

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

Page 1
D Driver & Son Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 09318944

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 158,686 |  | 183,132
|  |  | 158,686 |  | 183,132
CURRENT ASSETS
Debtors | 5 | 15,289 |  | 4,566 |
Cash at bank and in hand |  | 110,562 |  | 149,741 |
|  | 125,851 |  | 154,307 |
Creditors: Amounts Falling Due Within One Year | 6 | (77,711 ) |  | (46,285 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 48,140 |  | 108,022
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 206,826 |  | 291,154
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (10,694 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (17,302 ) |  | (22,684 )
NET ASSETS |  |  | 189,524 |  | 257,776
CAPITAL AND RESERVES
Called up share capital | 10 |  | 275 |  | 275
Profit and Loss Account |  |  | 189,249 |  | 257,501
SHAREHOLDERS' FUNDS |  |  | 189,524 |  | 257,776

Page 1
Page 2
D Driver & Son Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Colin Driver Director | Mrs Julie Driver Director
12th March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
D Driver & Son Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
D Driver & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09318944 . The registered office is Grays Farmhouse, Maldon Road, Hatfield Peverel, Chelmsford, CM3 2JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
Page 3
Page 4
D Driver & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 5)
3 5
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 540,145 | 229 | 2,811 | 543,185
Additions | 18,611 | - | 233 | 18,844
Disposals | (17,250 ) | - | - | (17,250 )
As at 30 November 2025 | 541,506 | 229 | 3,044 | 544,779
Depreciation
As at 1 December 2024 | 358,750 | 135 | 1,168 | 360,053
Provided during the period | 39,278 | 19 | 375 | 39,672
Disposals | (13,632 ) | - | - | (13,632 )
As at 30 November 2025 | 384,396 | 154 | 1,543 | 386,093
Net Book Value
As at 30 November 2025 | 157,110 | 75 | 1,501 | 158,686
As at 1 December 2024 | 181,395 | 94 | 1,643 | 183,132

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,688 |  | 1,386
Prepayments and accrued income | 2,196 |  | 2,134
HMRC PAYE & CIS Debtor | 1,405 |  | -
Other taxes and social security | - |  | 1,046
| 15,289 |  | 4,566

Page 4
Page 5
D Driver & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,995 |  | 11,667
Trade creditors | 1,290 |  | 2,109
Corporation tax | 11,747 |  | 18,124
VAT | 7,630 |  | 12,991
Accruals and deferred income | 1,295 |  | 1,256
Directors' loan accounts | 41,754 |  | 138
| 77,711 |  | 46,285

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 10,694

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,995 |  | 11,667
Later than one year and not later than five years | - |  | 10,694
| 13,995 |  | 22,361
| 13,995 |  | 22,361

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 17,302 |  | 22,684

Page 5
Page 6
D Driver & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
50 Ordinary A shares of £ 1.00 each | 50 |  | 50
100 Ordinary B shares of £ 1.00 each | 100 |  | 100
25 Ordinary C shares of £ 1.00 each | 25 |  | 25
| 275 |  | 275

11. Directors Advances, Credits and Guarantees
Dividends paid to directors
12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 95,750 |  | 20,000

13. Ultimate Controlling Party
The company's ultimate controlling party is Mr & Mrs C Driver by virtue of their ownership of 100% of the issued share capital in the company.
Page 6