Acorah Software Products - Accounts Production 19.3.550 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 10177773 Mr Darren Higgs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10177773 2025-05-31 10177773 2026-05-31 10177773 2025-06-01 2026-05-31 10177773 frs-core:FurnitureFittings 2026-05-31 10177773 frs-core:FurnitureFittings 2025-06-01 2026-05-31 10177773 frs-core:FurnitureFittings 2025-05-31 10177773 frs-core:PlantMachinery 2026-05-31 10177773 frs-core:PlantMachinery 2025-06-01 2026-05-31 10177773 frs-core:PlantMachinery 2025-05-31 10177773 frs-core:ShareCapital 2026-05-31 10177773 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 10177773 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 10177773 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 10177773 frs-bus:SmallEntities 2025-06-01 2026-05-31 10177773 frs-bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 10177773 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 10177773 frs-bus:Director1 2025-06-01 2026-05-31 10177773 frs-countries:EnglandWales 2025-06-01 2026-05-31 10177773 2024-05-31 10177773 2025-05-31 10177773 2024-06-01 2025-05-31 10177773 frs-core:ShareCapital 2025-05-31 10177773 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 10177773
DMS Plant & Vehicle Ltd
Financial Statements
For The Year Ended 31 May 2026
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
DMS Plant & Vehicle Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
DMS Plant & Vehicle Ltd
Accountant's Report
For The Year Ended 31 May 2026
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of DMS Plant & Vehicle Ltd For The Year Ended 31 May 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of DMS Plant & Vehicle Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of DMS Plant & Vehicle Ltd , as a body, in accordance with the terms of our engagement letter dated 08 February 2017. Our work has been undertaken solely to prepare for your approval the accounts of DMS Plant & Vehicle Ltd and state those matters that we have agreed to state to the director of DMS Plant & Vehicle Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DMS Plant & Vehicle Ltd and its director as a body for our work or for this report.
It is your duty to ensure that DMS Plant & Vehicle Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DMS Plant & Vehicle Ltd . You consider that DMS Plant & Vehicle Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DMS Plant & Vehicle Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24th July 2026

Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
DMS Plant & Vehicle Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 10177773

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,489 |  | 5,053
|  |  | 1,489 |  | 5,053
CURRENT ASSETS
Debtors |  | - |  | 5,303 |
Cash at bank and in hand |  | - |  | 7,012 |
|  | - |  | 12,315 |
Creditors: Amounts Falling Due Within One Year |  | (17,696 ) |  | (28,886 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,696 ) |  | (16,571 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (16,207 ) |  | (11,518 )
NET LIABILITIES |  |  | (16,207 ) |  | (11,518 )
CAPITAL AND RESERVES
Called up share capital |  |  | 11 |  | 11
Profit and Loss Account |  |  | (16,218 ) |  | (11,529 )
SHAREHOLDERS' FUNDS |  |  | (16,207) |  | (11,518)

Page 2
Page 3
DMS Plant & Vehicle Ltd
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 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

Mr Darren Higgs Director
24th July 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
DMS Plant & Vehicle Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
DMS Plant & Vehicle Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10177773 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
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. 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 | 20% Straight line
Fixtures & Fittings | 25% Reducing balance

2.4. 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 4
Page 5
DMS Plant & Vehicle Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2025 | 42,168 | 500 | 42,668
As at 31 May 2026 | 42,168 | 500 | 42,668
Depreciation
As at 1 June 2025 | 37,234 | 381 | 37,615
Provided during the period | 3,534 | 30 | 3,564
As at 31 May 2026 | 40,768 | 411 | 41,179
Net Book Value
As at 31 May 2026 | 1,400 | 89 | 1,489
As at 1 June 2025 | 4,934 | 119 | 5,053

Page 5