Acorah Software Products - Accounts Production 19.2.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09599123 Mr N E Saunders Mr P J Cro iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09599123 2024-05-31 09599123 2025-05-31 09599123 2024-06-01 2025-05-31 09599123 frs-core:CurrentFinancialInstruments 2025-05-31 09599123 frs-core:Non-currentFinancialInstruments 2025-05-31 09599123 frs-core:ComputerEquipment 2025-05-31 09599123 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09599123 frs-core:ComputerEquipment 2024-05-31 09599123 frs-core:FurnitureFittings 2025-05-31 09599123 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09599123 frs-core:FurnitureFittings 2024-05-31 09599123 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 09599123 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 09599123 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 09599123 frs-core:PlantMachinery 2025-05-31 09599123 frs-core:PlantMachinery 2024-06-01 2025-05-31 09599123 frs-core:PlantMachinery 2024-05-31 09599123 frs-core:ShareCapital 2025-05-31 09599123 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09599123 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09599123 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09599123 frs-bus:SmallEntities 2024-06-01 2025-05-31 09599123 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09599123 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09599123 frs-bus:Director1 2024-06-01 2025-05-31 09599123 frs-bus:Director2 2024-06-01 2025-05-31 09599123 frs-countries:EnglandWales 2024-06-01 2025-05-31 09599123 2023-05-31 09599123 2024-05-31 09599123 2023-06-01 2024-05-31 09599123 frs-core:CurrentFinancialInstruments 2024-05-31 09599123 frs-core:Non-currentFinancialInstruments 2024-05-31 09599123 frs-core:ShareCapital 2024-05-31 09599123 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09599123
Depot Warehouse Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09599123
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 709,648 857,973
709,648 857,973
CURRENT ASSETS
Stocks 5 23,900 23,900
Debtors 6 440,883 200,525
Cash at bank and in hand 673,761 680,311
1,138,544 904,736
Creditors: Amounts Falling Due Within One Year 7 (847,302 ) (754,574 )
NET CURRENT ASSETS (LIABILITIES) 291,242 150,162
TOTAL ASSETS LESS CURRENT LIABILITIES 1,000,890 1,008,135
Creditors: Amounts Falling Due After More Than One Year 8 (210,144 ) (314,135 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (116,508 ) (151,614 )
NET ASSETS 674,238 542,386
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 674,236 542,384
SHAREHOLDERS' FUNDS 674,238 542,386
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For the year ending 31 May 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 P J Cro
Director
29/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Depot Warehouse Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09599123 . The registered office is Depot Curran Buildings, Curran Road, Curran Industrial Estate, Cardiff, CF10 5DF.

The company's functional and presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.
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.
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 10% Straight line
Plant & Machinery 20% Straight line
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight line
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.
2.5. 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 460,045 617,938 72,803 14,707 1,165,493
Additions 6,145 22,861 - - 29,006
As at 31 May 2025 466,190 640,799 72,803 14,707 1,194,499
Depreciation
As at 1 June 2024 48,243 206,479 41,261 11,537 307,520
Provided during the period 46,517 120,717 7,886 2,211 177,331
As at 31 May 2025 94,760 327,196 49,147 13,748 484,851
Net Book Value
As at 31 May 2025 371,430 313,603 23,656 959 709,648
As at 1 June 2024 411,802 411,459 31,542 3,170 857,973
5. Stocks
2025 2024
£ £
Materials 23,900 23,900
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 123,359 18,586
Amounts owed by participating interests 96,184 68,507
Other debtors 221,340 113,432
440,883 200,525
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 113,090 111,051
Bank loans and overdrafts 105,463 118,405
Amounts owed to participating interests 459,062 478,958
Other creditors 105,869 6,956
Taxation and social security 63,818 39,204
847,302 754,574
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 210,144 314,135
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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