Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05225612 Mr David Payling Mrs Sarah Payling Mr George Payling Mrs Sarah Payling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05225612 2024-09-30 05225612 2025-09-30 05225612 2024-10-01 2025-09-30 05225612 frs-core:CurrentFinancialInstruments 2025-09-30 05225612 frs-core:Non-currentFinancialInstruments 2025-09-30 05225612 frs-core:BetweenOneFiveYears 2025-09-30 05225612 frs-core:FurnitureFittings 2025-09-30 05225612 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05225612 frs-core:FurnitureFittings 2024-09-30 05225612 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 05225612 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 05225612 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 05225612 frs-core:MotorVehicles 2025-09-30 05225612 frs-core:MotorVehicles 2024-10-01 2025-09-30 05225612 frs-core:MotorVehicles 2024-09-30 05225612 frs-core:PlantMachinery 2025-09-30 05225612 frs-core:PlantMachinery 2024-10-01 2025-09-30 05225612 frs-core:PlantMachinery 2024-09-30 05225612 frs-core:WithinOneYear 2025-09-30 05225612 frs-core:OtherReservesSubtotal 2025-09-30 05225612 frs-core:ShareCapital 2025-09-30 05225612 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05225612 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05225612 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05225612 frs-bus:SmallEntities 2024-10-01 2025-09-30 05225612 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05225612 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05225612 frs-bus:Director1 2024-10-01 2025-09-30 05225612 frs-bus:Director2 2024-10-01 2025-09-30 05225612 frs-bus:Director3 2024-10-01 2025-09-30 05225612 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05225612 frs-countries:EnglandWales 2024-10-01 2025-09-30 05225612 2023-09-30 05225612 2024-09-30 05225612 2023-10-01 2024-09-30 05225612 frs-core:CurrentFinancialInstruments 2024-09-30 05225612 frs-core:Non-currentFinancialInstruments 2024-09-30 05225612 frs-core:BetweenOneFiveYears 2024-09-30 05225612 frs-core:WithinOneYear 2024-09-30 05225612 frs-core:OtherReservesSubtotal 2024-09-30 05225612 frs-core:ShareCapital 2024-09-30 05225612 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05225612
D P SERVICES MACHINE REMOVALS LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05225612
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 426,233 491,553
426,233 491,553
CURRENT ASSETS
Debtors 5 190,557 180,262
Cash at bank and in hand 11,466 12,748
202,023 193,010
Creditors: Amounts Falling Due Within One Year 6 (301,926 ) (272,579 )
NET CURRENT ASSETS (LIABILITIES) (99,903 ) (79,569 )
TOTAL ASSETS LESS CURRENT LIABILITIES 326,330 411,984
Creditors: Amounts Falling Due After More Than One Year 7 (36,203 ) (109,586 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (89,000 ) (99,000 )
NET ASSETS 201,127 203,398
CAPITAL AND RESERVES
Called up share capital 9 100 200
Other reserves 100 -
Profit and Loss Account 200,927 203,198
SHAREHOLDERS' FUNDS 201,127 203,398
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For the year ending 30 September 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
Mrs Sarah Payling
Director
23/04/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D P SERVICES MACHINE REMOVALS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05225612 . The registered office is The Cottage, 5 Birley Lane, Sheffield, S12 3BP.
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.
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. 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:
Leasehold Straight Line over the life of the lease
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Leasehold Property is depreciated over the life of the current lease agreement
2.4. 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.
2.5. Stocks and Work in Progress
Income and profit on contracts that are on-going at the year end, are recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to fairly reflect the profit arising up to the year end date.
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2.6. 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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Debtors and creditors due within one year
Debtors and creditors with no stated interest rate, which are due within one year, are stated at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administartive costs  
2.8. Impairment
At each balance sheet date, the assets are reviewed by the directors to determine whether there is any indication that any of the individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the asset cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income.
2.9. Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, and that it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of expenditure expected to be required to settle the obligation, taking the risks and uncertainties surrounding the obligation.  
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 October 2024 51,793 843,904 225,511 34,394 1,155,602
Additions - 15,000 13,500 1,590 30,090
Disposals - - (24,995 ) - (24,995 )
As at 30 September 2025 51,793 858,904 214,016 35,984 1,160,697
Depreciation
As at 1 October 2024 21,690 452,966 161,608 27,785 664,049
...CONTINUED
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Provided during the period 7,526 59,952 15,725 1,076 84,279
Disposals - - (13,864 ) - (13,864 )
As at 30 September 2025 29,216 512,918 163,469 28,861 734,464
Net Book Value
As at 30 September 2025 22,577 345,986 50,547 7,123 426,233
As at 1 October 2024 30,103 390,938 63,903 6,609 491,553
The net book value of Plant & Machinery, of £345,986, includes £175,469 in respect of assets under finance leases or hire purchase contracts.
The net book value of Commercial Vehicles, of £50,547, includes £10,910 in respect of assest under finance leases or hire purchase contracts.
The depreciation charge for the year includes £34,602 in respect of Plant & Machinery and Commercial Vehicles under finance leases or hire purchase contracts.
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 181,584 171,386
Other debtors 8,973 8,876
190,557 180,262
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 63,005 74,430
Trade creditors 49,601 38,390
Bank loans and overdrafts 15,148 10,128
Other creditors 57,748 29,233
Taxation and social security 116,424 120,398
301,926 272,579
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 30,928 93,933
Bank loans 5,275 15,653
36,203 109,586
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 63,005 74,430
Later than one year and not later than five years 30,928 93,933
93,933 168,363
93,933 168,363
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 200
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 39,000 -
39,000 -
11. Pension Commitments
The company opeartes a defined contribution auto-enrolment pension scheme for the benefit of its employees. Employer contributions are charged to the profit and loss account in the period in which they are payable. 
12. Directors Advances, Credits and Guarantees
The company's hire purchase and lease purchase finance arrangements are secured on the plant, machinery and commercial vehicles for which the finance was provided
13. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 53,500 49,670
14. Related Party Transactions
The company's trading premises are jointly owned by two of the directors, Mr.D.Payling and Mrs.S.Payling. The property is let to the company and in the year under review, rent of £39,000 (previous year £39,000) was charged by Mr.D.Payling and Mrs.S.Payling.
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