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 04687908 D T Cammock true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04687908 2024-08-31 04687908 2025-08-31 04687908 2024-09-01 2025-08-31 04687908 frs-core:CurrentFinancialInstruments 2025-08-31 04687908 frs-core:Non-currentFinancialInstruments 2025-08-31 04687908 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 04687908 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 04687908 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 04687908 frs-core:MotorVehicles 2025-08-31 04687908 frs-core:MotorVehicles 2024-09-01 2025-08-31 04687908 frs-core:MotorVehicles 2024-08-31 04687908 frs-core:PlantMachinery 2025-08-31 04687908 frs-core:PlantMachinery 2024-09-01 2025-08-31 04687908 frs-core:PlantMachinery 2024-08-31 04687908 frs-core:ShareCapital 2025-08-31 04687908 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04687908 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04687908 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04687908 frs-bus:SmallEntities 2024-09-01 2025-08-31 04687908 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04687908 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04687908 1 2024-09-01 2025-08-31 04687908 frs-bus:Director1 2024-09-01 2025-08-31 04687908 frs-countries:EnglandWales 2024-09-01 2025-08-31 04687908 2023-08-31 04687908 2024-08-31 04687908 2023-09-01 2024-08-31 04687908 frs-core:CurrentFinancialInstruments 2024-08-31 04687908 frs-core:Non-currentFinancialInstruments 2024-08-31 04687908 frs-core:ShareCapital 2024-08-31 04687908 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04687908
Drilling Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Drilling Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Drilling Services Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04687908

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 405,058 |  | 411,015
|  |  | 405,058 |  | 411,015
CURRENT ASSETS
Stocks | 5 | - |  | 1,512 |
Debtors | 6 | 481,742 |  | 87,036 |
Cash at bank and in hand |  | 229,475 |  | 318,400 |
|  | 711,217 |  | 406,948 |
Creditors: Amounts Falling Due Within One Year | 7 | (404,768 ) |  | (129,871 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 306,449 |  | 277,077
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 711,507 |  | 688,092
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (7,904 )
NET ASSETS |  |  | 711,507 |  | 680,188
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 711,407 |  | 680,088
SHAREHOLDERS' FUNDS |  |  | 711,507 |  | 680,188

Page 1
Page 2
Drilling Services Ltd
Balance Sheet (continued)
As At 31 August 2025
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 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

D T Cammock Director
14th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Drilling Services Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Drilling Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04687908 . The registered office is Unit 4a Langley House, Wheatcroft Business Park, Landmere Lane, Edwalton, Nottingham, NG12 4DG.
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.
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

2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation 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.
Page 3
Page 4
Drilling Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 387,183 | 383,619 | 46,459 | 817,261
As at 31 August 2025 | 387,183 | 383,619 | 46,459 | 817,261
Depreciation
As at 1 September 2024 | - | 361,254 | 44,992 | 406,246
Provided during the period | - | 5,590 | 367 | 5,957
As at 31 August 2025 | - | 366,844 | 45,359 | 412,203
Net Book Value
As at 31 August 2025 | 387,183 | 16,775 | 1,100 | 405,058
As at 1 September 2024 | 387,183 | 22,365 | 1,467 | 411,015

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 1,512

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 469,026 |  | 67,306
Other debtors | 12,716 |  | 19,730
| 481,742 |  | 87,036

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 331,475 |  | 97,221
Bank loans and overdrafts | 7,904 |  | 10,310
Other taxes and social security | - |  | 551
Other creditors | 65,389 |  | 21,789
| 404,768 |  | 129,871

Page 4
Page 5
Drilling Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 7,904

9. Ultimate Controlling Party
The company's ultimate controlling party is D T Cammock by virtue of his shareholding in the company.
Page 5