Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04061405 Mr Gary Holland Mr Gareth Pywell Mr Jack Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04061405 2024-08-31 04061405 2025-08-31 04061405 2024-09-01 2025-08-31 04061405 frs-core:CurrentFinancialInstruments 2025-08-31 04061405 frs-core:Non-currentFinancialInstruments 2025-08-31 04061405 frs-core:BetweenOneFiveYears 2025-08-31 04061405 frs-core:ComputerEquipment 2025-08-31 04061405 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04061405 frs-core:ComputerEquipment 2024-08-31 04061405 frs-core:MotorVehicles 2025-08-31 04061405 frs-core:MotorVehicles 2024-09-01 2025-08-31 04061405 frs-core:MotorVehicles 2024-08-31 04061405 frs-core:PlantMachinery 2025-08-31 04061405 frs-core:PlantMachinery 2024-09-01 2025-08-31 04061405 frs-core:PlantMachinery 2024-08-31 04061405 frs-core:WithinOneYear 2025-08-31 04061405 frs-core:ShareCapital 2025-08-31 04061405 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04061405 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04061405 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04061405 frs-bus:SmallEntities 2024-09-01 2025-08-31 04061405 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04061405 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04061405 frs-core:DeferredTaxation 2024-09-01 2025-08-31 04061405 frs-core:DeferredTaxation 2024-08-31 04061405 frs-core:DeferredTaxation 2025-08-31 04061405 frs-bus:Director1 2024-09-01 2025-08-31 04061405 frs-bus:Director2 2024-09-01 2025-08-31 04061405 frs-bus:Director3 2024-09-01 2025-08-31 04061405 frs-core:CurrentFinancialInstruments 2 2025-08-31 04061405 frs-core:CurrentFinancialInstruments 3 2025-08-31 04061405 frs-countries:EnglandWales 2024-09-01 2025-08-31 04061405 2023-08-31 04061405 2024-08-31 04061405 2023-09-01 2024-08-31 04061405 frs-core:CurrentFinancialInstruments 2024-08-31 04061405 frs-core:Non-currentFinancialInstruments 2024-08-31 04061405 frs-core:BetweenOneFiveYears 2024-08-31 04061405 frs-core:MotorVehicles 2023-09-01 2024-08-31 04061405 frs-core:WithinOneYear 2024-08-31 04061405 frs-core:ShareCapital 2024-08-31 04061405 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04061405 frs-core:CurrentFinancialInstruments 2 2024-08-31 04061405 frs-core:CurrentFinancialInstruments 3 2024-08-31 04061405 frs-core:CurrentFinancialInstruments 5 2024-08-31
Registered number: 04061405
D-Tect Security Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04061405
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 89,187 55,692
89,187 55,692
CURRENT ASSETS
Stocks 1,200 1,237
Debtors 5 89,374 118,462
Cash at bank and in hand 75,170 127,534
165,744 247,233
Creditors: Amounts Falling Due Within One Year 6 (83,270 ) (98,322 )
NET CURRENT ASSETS (LIABILITIES) 82,474 148,911
TOTAL ASSETS LESS CURRENT LIABILITIES 171,661 204,603
Creditors: Amounts Falling Due After More Than One Year 7 (25,449 ) (29,152 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (7,729 ) (14,764 )
NET ASSETS 138,483 160,687
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 138,383 160,587
SHAREHOLDERS' FUNDS 138,483 160,687
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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.
On behalf of the board
Mr Gary Holland
Director
12/05/2026
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-Tect Security Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04061405 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
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. 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
Computer Equipment 25% reducing balance
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
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.
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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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 11,453 73,248 22,363 107,064
Additions - 61,990 1,235 63,225
As at 31 August 2025 11,453 135,238 23,598 170,289
Depreciation
As at 1 September 2024 9,019 21,775 20,578 51,372
Provided during the period 609 28,366 755 29,730
As at 31 August 2025 9,628 50,141 21,333 81,102
Net Book Value
As at 31 August 2025 1,825 85,097 2,265 89,187
As at 1 September 2024 2,434 51,473 1,785 55,692
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 85,097 51,472
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 89,374 118,462
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 20,693 11,693
Bank loans and overdrafts 4,000 4,000
Corporation tax 22,688 29,692
PAYE creditor 17,708 11,815
VAT 5,719 16,582
Wages creditor - 5,776
Pension creditor 376 376
Expenses claims 505 -
Credit Card 6,400 9,800
Cash in transit - 633
Accruals and deferred income 4,706 7,508
Directors' loan accounts 475 447
83,270 98,322
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,449 25,152
Bank loans - 4,000
25,449 29,152
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 20,693 11,693
Later than one year and not later than five years 25,449 25,152
46,142 36,845
46,142 36,845
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9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 7,729 14,764
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2024 14,764 14,764
Reversals (7,035 ) (7,035)
Balance at 31 August 2025 7,729 7,729
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 4,680 15,319
Later than one year and not later than five years - 4,680
4,680 19,999
13. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Gary Holland 80,000 41,000
G Holland has given a personal guarantee in respect of the bank overdraft to a limit of £25,000.
14. Related Party Transactions
The company is controlled by Mr G Holland, director and shareholder of the company.
The balance on the director's loan account of Mr G Holland at 31st August 2025 was £475 due from the company (2024 - £447). 
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