Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07560026 Mr Hendrick De Villiers Ferreira Dr Karen Dickens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07560026 2024-12-31 07560026 2025-12-31 07560026 2025-01-01 2025-12-31 07560026 frs-core:CurrentFinancialInstruments 2025-12-31 07560026 frs-core:Non-currentFinancialInstruments 2025-12-31 07560026 frs-core:FurnitureFittings 2025-12-31 07560026 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07560026 frs-core:FurnitureFittings 2024-12-31 07560026 frs-core:NetGoodwill 2025-12-31 07560026 frs-core:NetGoodwill 2025-01-01 2025-12-31 07560026 frs-core:NetGoodwill 2024-12-31 07560026 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07560026 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07560026 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07560026 frs-core:MotorVehicles 2025-12-31 07560026 frs-core:MotorVehicles 2025-01-01 2025-12-31 07560026 frs-core:MotorVehicles 2024-12-31 07560026 frs-core:ShareCapital 2025-12-31 07560026 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07560026 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07560026 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07560026 frs-bus:SmallEntities 2025-01-01 2025-12-31 07560026 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07560026 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07560026 frs-bus:Director1 2025-01-01 2025-12-31 07560026 frs-bus:Director2 2025-01-01 2025-12-31 07560026 frs-bus:Director2 2024-12-31 07560026 frs-bus:Director2 2025-12-31 07560026 frs-countries:EnglandWales 2025-01-01 2025-12-31 07560026 2023-12-31 07560026 2024-12-31 07560026 2024-01-01 2024-12-31 07560026 frs-core:CurrentFinancialInstruments 2024-12-31 07560026 frs-core:Non-currentFinancialInstruments 2024-12-31 07560026 frs-core:ShareCapital 2024-12-31 07560026 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07560026
De Villiers South West Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Linggard and Thomas
Kew An Lergh
Stret Mygthern Arrthur
Nansledan
TR8 4UX
De Villiers South West Limited
Contents
Contents

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

Page 1
De Villiers South West Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07560026

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 184,678 |  | 126,921
|  |  | 184,678 |  | 126,921
CURRENT ASSETS
Stocks | 6 | 16,015 |  | 16,959 |
Debtors | 7 | 14,710 |  | 22,251 |
Cash at bank and in hand |  | 8,091 |  | 25,649 |
|  | 38,816 |  | 64,859 |
Creditors: Amounts Falling Due Within One Year | 8 | (504,330 ) |  | (213,805 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (465,514 ) |  | (148,946 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (280,836 ) |  | (22,025 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (11,724 )
NET LIABILITIES |  |  | (280,836 ) |  | (33,749 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 124,170 |  | 124,170
Profit and Loss Account |  |  | (405,006 ) |  | (157,919 )
SHAREHOLDERS' FUNDS |  |  | (280,836) |  | (33,749)

Page 1
Page 2
De Villiers South West Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Dr Karen Dickens Director
01/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
De Villiers South West Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
De Villiers South West Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07560026 . The registered office is Halfway House Inn, A39, Wadebridge, PL27 7RE.
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. Going Concern Disclosure
The directors have assessed the Balance sheet and future cash flows of the company. The Company is supported through director loans and those will continue for the next 12 months. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
2.3. 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.
2.4. 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 .... years.
2.5. 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
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 47 (2024: 43)
47 43
Page 3
Page 4
De Villiers South West Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 60,000
As at 31 December 2025 | 60,000
Amortisation
As at 1 January 2025 | 60,000
As at 31 December 2025 | 60,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 228,594 | 2,500 | 125,469 | 356,563
Additions | - | - | 105,531 | 105,531
Disposals | - | (2,500 ) | - | (2,500 )
As at 31 December 2025 | 228,594 | - | 231,000 | 459,594
Depreciation
As at 1 January 2025 | 128,833 | 260 | 100,549 | 229,642
Provided during the period | 22,833 | 573 | 22,701 | 46,107
Disposals | - | (833 ) | - | (833 )
As at 31 December 2025 | 151,666 | - | 123,250 | 274,916
Net Book Value
As at 31 December 2025 | 76,928 | - | 107,750 | 184,678
As at 1 January 2025 | 99,761 | 2,240 | 24,920 | 126,921

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 16,015 |  | 16,959

Page 4
Page 5
De Villiers South West Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,465 |  | 6,008
Other debtors | 7,245 |  | 16,243
| 14,710 |  | 22,251

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 43,372 |  | 71,398
Bank loans and overdrafts | 3,459 |  | -
Other creditors | 425,055 |  | 105,006
Taxation and social security | 32,444 |  | 37,401
| 504,330 |  | 213,805

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 11,724

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 124,170 |  | 124,170

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Hendrick De Villiers Ferreira | 3,791 | 357 | 3,791 | - | 357

The above loan is unsecured, interest free and repayable on demand.
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