Acorah Software Products - Accounts Production 18.1.200 false true 30 April 2024 1 May 2023 false 1 May 2024 29 April 2025 29 April 2025 04734043 Mr D Cotton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04734043 2024-04-30 04734043 2025-04-29 04734043 2024-05-01 2025-04-29 04734043 frs-core:CurrentFinancialInstruments 2025-04-29 04734043 frs-core:Non-currentFinancialInstruments 2025-04-29 04734043 frs-core:BetweenOneFiveYears 2025-04-29 04734043 frs-core:NetGoodwill 2025-04-29 04734043 frs-core:NetGoodwill 2024-05-01 2025-04-29 04734043 frs-core:NetGoodwill 2024-04-30 04734043 frs-core:MotorVehicles 2025-04-29 04734043 frs-core:MotorVehicles 2024-05-01 2025-04-29 04734043 frs-core:MotorVehicles 2024-04-30 04734043 frs-core:PlantMachinery 2025-04-29 04734043 frs-core:PlantMachinery 2024-05-01 2025-04-29 04734043 frs-core:PlantMachinery 2024-04-30 04734043 frs-core:WithinOneYear 2025-04-29 04734043 frs-core:ShareCapital 2025-04-29 04734043 frs-core:RetainedEarningsAccumulatedLosses 2025-04-29 04734043 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-29 04734043 frs-bus:FilletedAccounts 2024-05-01 2025-04-29 04734043 frs-bus:SmallEntities 2024-05-01 2025-04-29 04734043 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-29 04734043 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-29 04734043 frs-bus:Director1 2024-05-01 2025-04-29 04734043 frs-countries:EnglandWales 2024-05-01 2025-04-29 04734043 2023-04-30 04734043 2024-04-30 04734043 2023-05-01 2024-04-30 04734043 frs-core:CurrentFinancialInstruments 2024-04-30 04734043 frs-core:Non-currentFinancialInstruments 2024-04-30 04734043 frs-core:BetweenOneFiveYears 2024-04-30 04734043 frs-core:WithinOneYear 2024-04-30 04734043 frs-core:ShareCapital 2024-04-30 04734043 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04734043
David J Cotton Agri Services Limited
Unaudited Financial Statements
For The Year Ended 29 April 2025
T Richards Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04734043
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 154,488 200,516
154,488 200,516
CURRENT ASSETS
Debtors 6 12,747 18,519
12,747 18,519
Creditors: Amounts Falling Due Within One Year 7 (335,521 ) (316,013 )
NET CURRENT ASSETS (LIABILITIES) (322,774 ) (297,494 )
TOTAL ASSETS LESS CURRENT LIABILITIES (168,286 ) (96,978 )
Creditors: Amounts Falling Due After More Than One Year 8 (92,417 ) (121,909 )
NET LIABILITIES (260,703 ) (218,887 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (260,704 ) (218,888 )
SHAREHOLDERS' FUNDS (260,703) (218,887)
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For the year ending 29 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 D Cotton
Director
26/03/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
David J Cotton Agri Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04734043 . The registered office is Curzon St. Business Centre, Curzon Street, Burton on Trent, Staffordshire, DE14 2DH.
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 is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... 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% reducing balance
Motor Vehicles 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 7,900
As at 29 April 2025 7,900
Amortisation
As at 1 May 2024 7,900
As at 29 April 2025 7,900
Net Book Value
As at 29 April 2025 -
As at 1 May 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2024 498,239 48,000 546,239
Additions 5,469 - 5,469
As at 29 April 2025 503,708 48,000 551,708
Depreciation
As at 1 May 2024 320,902 24,821 345,723
Provided during the period 45,702 5,795 51,497
As at 29 April 2025 366,604 30,616 397,220
Net Book Value
As at 29 April 2025 137,104 17,384 154,488
As at 1 May 2024 177,337 23,179 200,516
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,557 18,519
Other debtors 5,190 -
12,747 18,519
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,234 25,234
Bank loans and overdrafts 35,520 40,521
Other loans 4,118 8,053
Other creditors 270,649 239,885
Taxation and social security - 2,320
335,521 316,013
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 92,417 117,651
Bank loans - 4,258
92,417 121,909
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,234 25,234
Later than one year and not later than five years 92,417 117,651
117,651 142,885
117,651 142,885
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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