Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04478897 Mr. John Dovey Mr James Dovey Mrs Sarah Dovey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04478897 2024-07-31 04478897 2025-07-31 04478897 2024-08-01 2025-07-31 04478897 frs-core:CurrentFinancialInstruments 2025-07-31 04478897 frs-core:Non-currentFinancialInstruments 2025-07-31 04478897 frs-core:BetweenOneFiveYears 2025-07-31 04478897 frs-core:ComputerEquipment 2025-07-31 04478897 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04478897 frs-core:ComputerEquipment 2024-07-31 04478897 frs-core:NetGoodwill 2025-07-31 04478897 frs-core:NetGoodwill 2024-08-01 2025-07-31 04478897 frs-core:NetGoodwill 2024-07-31 04478897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 04478897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 04478897 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 04478897 frs-core:OtherResidualIntangibleAssets 2025-07-31 04478897 frs-core:OtherResidualIntangibleAssets 2024-07-31 04478897 frs-core:PlantMachinery 2025-07-31 04478897 frs-core:PlantMachinery 2024-08-01 2025-07-31 04478897 frs-core:PlantMachinery 2024-07-31 04478897 frs-core:WithinOneYear 2025-07-31 04478897 frs-core:ShareCapital 2025-07-31 04478897 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04478897 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04478897 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04478897 frs-bus:SmallEntities 2024-08-01 2025-07-31 04478897 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04478897 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04478897 frs-bus:Director1 2024-08-01 2025-07-31 04478897 frs-bus:Director2 2024-08-01 2025-07-31 04478897 frs-bus:Director3 2024-08-01 2025-07-31 04478897 frs-countries:EnglandWales 2024-08-01 2025-07-31 04478897 2023-07-31 04478897 2024-07-31 04478897 2023-08-01 2024-07-31 04478897 frs-core:CurrentFinancialInstruments 2024-07-31 04478897 frs-core:Non-currentFinancialInstruments 2024-07-31 04478897 frs-core:BetweenOneFiveYears 2024-07-31 04478897 frs-core:WithinOneYear 2024-07-31 04478897 frs-core:ShareCapital 2024-07-31 04478897 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04478897 frs-core:CurrentFinancialInstruments 1 2024-07-31
Registered number: 04478897
J.C. & F.F. Dovey & Sons Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Advoco (SW) Ltd
J.C. & F.F. Dovey & Sons Ltd
Contents
Contents

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

Page 1
J.C. & F.F. Dovey & Sons Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04478897

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 118,749 |  | 118,749
Tangible Assets | 5 |  | 1,175,832 |  | 1,029,293
|  |  | 1,294,581 |  | 1,148,042
CURRENT ASSETS
Stocks | 6 | 110,400 |  | 119,100 |
Debtors | 7 | 43,890 |  | 68,328 |
Investments | 8 | 51,113 |  | 48,244 |
Cash at bank and in hand |  | 122,137 |  | 159,809 |
|  | 327,540 |  | 395,481 |
Creditors: Amounts Falling Due Within One Year | 9 | (34,469 ) |  | (19,185 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 293,071 |  | 376,296
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,587,652 |  | 1,524,338
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (1,267,993 ) |  | (1,193,584 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (27,152 ) |  | (27,152 )
NET ASSETS |  |  | 292,507 |  | 303,602
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | 292,407 |  | 303,502
SHAREHOLDERS' FUNDS |  |  | 292,507 |  | 303,602

Page 1
Page 2
J.C. & F.F. Dovey & Sons Ltd
Balance Sheet (continued)
As At 31 July 2025
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. John Dovey Director
22 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
J.C. & F.F. Dovey & Sons Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
J.C. & F.F. Dovey & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04478897 . The registered office is 14a Albany Road., Weymouth, Dorset, DT4 9TH.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Dairy herd are being amortised evenly over their estimated useful life of nil years.
Herd
The herd basis election is in force.
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:

Freehold | Nil
Plant & Machinery | 15% on reducing balance
Computer Equipment | 33% on reducing balance

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.
Page 3
Page 4
J.C. & F.F. Dovey & Sons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 5)
3 5
4. Intangible Assets

| Goodwill | Dairy Herd | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 30,000 | 118,748 | 148,748
As at 31 July 2025 | 30,000 | 118,748 | 148,748
Amortisation
As at 1 August 2024 | 29,999 | - | 29,999
As at 31 July 2025 | 29,999 | - | 29,999
Net Book Value
As at 31 July 2025 | 1 | 118,748 | 118,749
As at 1 August 2024 | 1 | 118,748 | 118,749

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 365,807 | 1,442,820 | 2,676 | 1,811,303
Additions | - | 264,491 | 769 | 265,260
Disposals | - | (52,152 ) | - | (52,152 )
As at 31 July 2025 | 365,807 | 1,655,159 | 3,445 | 2,024,411
Depreciation
As at 1 August 2024 | - | 779,819 | 2,191 | 782,010
Provided during the period | - | 113,552 | 329 | 113,881
Disposals | - | (47,312 ) | - | (47,312 )
As at 31 July 2025 | - | 846,059 | 2,520 | 848,579
Net Book Value
As at 31 July 2025 | 365,807 | 809,100 | 925 | 1,175,832
As at 1 August 2024 | 365,807 | 663,001 | 485 | 1,029,293

Page 4
Page 5
J.C. & F.F. Dovey & Sons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 110,400 |  | 119,100

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,725 |  | 56,529
VAT | 12,165 |  | 11,799
| 43,890 |  | 68,328

8. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 51,112 |  | 48,243
Other investments, held for sale | 1 |  | 1
| 51,113 |  | 48,244

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 16,667 |  | -
Trade creditors | 12,878 |  | 13,902
Social security and other tax | 44 |  | 38
Credit Card | - |  | 670
Accrued expenses | 4,880 |  | 4,575
| 34,469 |  | 19,185

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 20,893 |  | -
Other creditors | 586,463 |  | 623,647
Directors loan account | 660,637 |  | 569,937
| 1,267,993 |  | 1,193,584

Page 5
Page 6
J.C. & F.F. Dovey & Sons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 16,667 |  | -
Later than one year and not later than five years | 20,893 |  | -
| 37,560 |  | -
| 37,560 |  | -

12. Share Capital

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

Page 6