Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10995589 Mr Daniel Smith Mr Thomas Smith Mr Rodney Smith Mr David De Jager iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10995589 2024-11-30 10995589 2025-11-30 10995589 2024-12-01 2025-11-30 10995589 frs-core:CurrentFinancialInstruments 2025-11-30 10995589 frs-core:Non-currentFinancialInstruments 2025-11-30 10995589 frs-core:BetweenOneFiveYears 2025-11-30 10995589 frs-core:ComputerEquipment 2025-11-30 10995589 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10995589 frs-core:ComputerEquipment 2024-11-30 10995589 frs-core:FurnitureFittings 2025-11-30 10995589 frs-core:FurnitureFittings 2024-12-01 2025-11-30 10995589 frs-core:FurnitureFittings 2024-11-30 10995589 frs-core:NetGoodwill 2025-11-30 10995589 frs-core:NetGoodwill 2024-12-01 2025-11-30 10995589 frs-core:NetGoodwill 2024-11-30 10995589 frs-core:MotorVehicles 2025-11-30 10995589 frs-core:MotorVehicles 2024-12-01 2025-11-30 10995589 frs-core:MotorVehicles 2024-11-30 10995589 frs-core:PlantMachinery 2025-11-30 10995589 frs-core:PlantMachinery 2024-12-01 2025-11-30 10995589 frs-core:PlantMachinery 2024-11-30 10995589 frs-core:WithinOneYear 2025-11-30 10995589 frs-core:ShareCapital 2025-11-30 10995589 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10995589 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10995589 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10995589 frs-bus:SmallEntities 2024-12-01 2025-11-30 10995589 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10995589 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10995589 frs-bus:Director1 2024-12-01 2025-11-30 10995589 frs-bus:Director2 2024-12-01 2025-11-30 10995589 frs-bus:Director3 2024-12-01 2025-11-30 10995589 frs-bus:Director4 2024-12-01 2025-11-30 10995589 frs-countries:EnglandWales 2024-12-01 2025-11-30 10995589 2023-11-30 10995589 2024-11-30 10995589 2023-12-01 2024-11-30 10995589 frs-core:CurrentFinancialInstruments 2024-11-30 10995589 frs-core:Non-currentFinancialInstruments 2024-11-30 10995589 frs-core:BetweenOneFiveYears 2024-11-30 10995589 frs-core:WithinOneYear 2024-11-30 10995589 frs-core:ShareCapital 2024-11-30 10995589 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10995589
T&D Electrical (Southern) Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10995589
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,800 9,600
Tangible Assets 5 49,042 66,529
53,842 76,129
CURRENT ASSETS
Stocks 6 592,477 327,181
Debtors 7 491,112 424,609
Cash at bank and in hand 87,068 36,714
1,170,657 788,504
Creditors: Amounts Falling Due Within One Year 8 (1,107,075 ) (638,766 )
NET CURRENT ASSETS (LIABILITIES) 63,582 149,738
TOTAL ASSETS LESS CURRENT LIABILITIES 117,424 225,867
Creditors: Amounts Falling Due After More Than One Year 9 (80,288 ) (214,007 )
NET ASSETS 37,136 11,860
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 37,135 11,859
SHAREHOLDERS' FUNDS 37,136 11,860
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For the year ending 30 November 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 Daniel Smith
Director
Mr Rodney Smith
Director
18 May 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
T&D Electrical (Southern) Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10995589 . The registered office is Unit 3 Fleet Marston Farm, Aylesbury, HP18 0QT.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 3 years straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 years straight line
2.5. 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.
2.6. 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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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 16)
14 16
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 24,000
As at 30 November 2025 24,000
Amortisation
As at 1 December 2024 14,400
Provided during the period 4,800
As at 30 November 2025 19,200
Net Book Value
As at 30 November 2025 4,800
As at 1 December 2024 9,600
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 2,395 84,378 5,841 14,448 107,062
Additions - - - 721 721
Disposals - - - (666 ) (666 )
As at 30 November 2025 2,395 84,378 5,841 14,503 107,117
Depreciation
As at 1 December 2024 2,395 24,235 3,027 10,876 40,533
Provided during the period - 15,036 704 2,246 17,986
Disposals - - - (444 ) (444 )
As at 30 November 2025 2,395 39,271 3,731 12,678 58,075
Net Book Value
As at 30 November 2025 - 45,107 2,110 1,825 49,042
As at 1 December 2024 - 60,143 2,814 3,572 66,529
6. Stocks
2025 2024
£ £
Stock 24,000 30,000
Work in progress 568,477 297,181
592,477 327,181
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 257,868 16,519
Amounts owed by group undertakings - 4,782
Other debtors 233,244 403,308
491,112 424,609
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,300 2,300
Trade creditors 620,554 275,699
Bank loans and overdrafts 4,187 10,028
Other loans 155,740 153,689
Amounts owed to group undertakings 23,061 -
Other creditors 175,707 108,766
Taxation and social security 125,526 88,284
1,107,075 638,766
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,517 8,817
Bank loans - 4,178
Other loans 73,771 201,012
80,288 214,007
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,300 2,300
Later than one year and not later than five years 6,517 8,817
8,817 11,117
8,817 11,117
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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