Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06357376 Mr J Organ Mr T E Jenkins Mr J Organ 40 Locks Heath Centre, Centre Way, Locks Heath, Hampshire, SO31 6DX true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06357376 2024-08-31 06357376 2025-08-31 06357376 2024-09-01 2025-08-31 06357376 frs-core:CurrentFinancialInstruments 2025-08-31 06357376 frs-core:ComputerEquipment 2025-08-31 06357376 frs-core:ComputerEquipment 2024-09-01 2025-08-31 06357376 frs-core:ComputerEquipment 2024-08-31 06357376 frs-core:FurnitureFittings 2025-08-31 06357376 frs-core:FurnitureFittings 2024-09-01 2025-08-31 06357376 frs-core:FurnitureFittings 2024-08-31 06357376 frs-core:MotorVehicles 2025-08-31 06357376 frs-core:MotorVehicles 2024-09-01 2025-08-31 06357376 frs-core:MotorVehicles 2024-08-31 06357376 frs-core:ShareCapital 2025-08-31 06357376 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06357376 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06357376 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06357376 frs-bus:SmallEntities 2024-09-01 2025-08-31 06357376 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06357376 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06357376 1 2024-09-01 2025-08-31 06357376 frs-bus:Director1 2024-09-01 2025-08-31 06357376 frs-bus:Director2 2024-09-01 2025-08-31 06357376 frs-bus:Director2 2024-08-31 06357376 frs-bus:Director2 2025-08-31 06357376 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 06357376 frs-core:CurrentFinancialInstruments 1 2025-08-31 06357376 frs-core:CurrentFinancialInstruments 2 2025-08-31 06357376 frs-countries:EnglandWales 2024-09-01 2025-08-31 06357376 2023-08-31 06357376 2024-08-31 06357376 2023-09-01 2024-08-31 06357376 frs-core:CurrentFinancialInstruments 2024-08-31 06357376 frs-core:WithinOneYear 2024-08-31 06357376 frs-core:ShareCapital 2024-08-31 06357376 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 06357376 frs-core:CurrentFinancialInstruments 1 2024-08-31 06357376 frs-core:CurrentFinancialInstruments 2 2024-08-31
Registered number: 06357376
Dynamics Consultants Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06357376
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 61,663 79,734
61,663 79,734
CURRENT ASSETS
Stocks 5 267,848 219,123
Debtors 6 992,692 421,756
Cash at bank and in hand 36,698 472,547
1,297,238 1,113,426
Creditors: Amounts Falling Due Within One Year 7 (702,004 ) (528,241 )
NET CURRENT ASSETS (LIABILITIES) 595,234 585,185
TOTAL ASSETS LESS CURRENT LIABILITIES 656,897 664,919
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,416 ) (19,913 )
NET ASSETS 641,481 645,006
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 641,381 644,906
SHAREHOLDERS' FUNDS 641,481 645,006
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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 J Organ
Director
Mr T E Jenkins
Director
31/05/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Dynamics Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06357376 . The registered office is 40 Locksheath Centre, Centre Way, Locksheath, Hampshire, SO31 6DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, as issued by the Financial Reporting Council, and with the provisions of Section 1A 'Small Entities' of that standard.
The financial statements have been prepared under the historical cost convention, unless otherwise stated in the relevant accounting policies.
The financial statements are presented in pounds sterling, rounded to the nearest £1, and are prepared on a going concern basis, as the directors believe the company has adequate resources to continue in operational existence for the foreseeable future.
As permitted by Section 1A, the entity has presented only the minimum required disclosures. Where additional disclosures are considered relevant to a proper understanding of the financial statements, they have been included.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight line
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.
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.
2.6. 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.
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2.7. 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.
2.8. 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.
2.9. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2024: 29)
30 29
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 186,560 10,017 27,303 223,880
Additions 1,693 - 5,888 7,581
Disposals (4,560 ) - - (4,560 )
As at 31 August 2025 183,693 10,017 33,191 226,901
Depreciation
As at 1 September 2024 116,938 9,089 18,119 144,146
Provided during the period 19,367 140 5,645 25,152
Disposals (4,060 ) - - (4,060 )
As at 31 August 2025 132,245 9,229 23,764 165,238
...CONTINUED
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Net Book Value
As at 31 August 2025 51,448 788 9,427 61,663
As at 1 September 2024 69,622 928 9,184 79,734
5. Stocks
2025 2024
£ £
Stock 585 -
Work in progress 267,263 219,123
267,848 219,123
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 848,966 344,391
Prepayments and accrued income 14,192 12,181
Employee loans 3,275 -
Other debtors. 3,619 -
Directors' loan accounts 122,640 65,184
992,692 421,756
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 8,147
Trade creditors 309,547 123,930
Corporation tax 48,299 68,228
Other taxes and social security 44,231 34,222
VAT 71,931 51,627
Credit cards 1,719 7,794
Pensions liabilities 12,356 11,110
Accruals and deferred income 213,249 223,183
Directors' loan accounts 672 -
702,004 528,241
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 8,147
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Financial Instruments
The company accounts for financial instruments in accordance with the recognition and measurement principles of Sections 11 and 12 of FRS 102.
Basic financial instruments are initially recognised at transaction price, including transaction costs, and are subsequently measured at amortised cost using the effective interest method, where applicable.
Financial assets are assessed for objective evidence of impairment at each reporting date. Any impairment losses are recognised in the profit and loss account.
Financial liabilities are derecognised when the company’s contractual obligations are discharged, cancelled, or expire. Financial assets are derecognised when the contractual rights to the cash flows expire or are settled.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Thomas Jenkins - 185,000 62,360 - 122,640
The above loan is unsecured, interest is charged at HMRC's official rate of interest and the loan is repayable on demand. The loan was repaid in full within nine months and one day of the Balance Sheet date.
12. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 147,876 203,880
The following dividends were distributed during the year:
Ordinary A shares  £92,240 (2024 £114,000)
Ordinary B shares  £55,636 (2024 £  89,880)
13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Dynamics Holdings Ltd . Dynamics Holdings Ltd was incorporated in England & Wales and its Registered Office is 40 Locks Heath Centre, Centre Way, Locks Heath, Hampshire, SO31 6DX .
Dynamics Holdings Ltd is jointly owned and controlled. Therefore there is no ultimate controlling party.
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