Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 06908414 Darren Leivers Kathryn Leivers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06908414 2025-05-31 06908414 2026-05-31 06908414 2025-06-01 2026-05-31 06908414 frs-core:CurrentFinancialInstruments 2026-05-31 06908414 frs-core:FurnitureFittings 2026-05-31 06908414 frs-core:FurnitureFittings 2025-06-01 2026-05-31 06908414 frs-core:FurnitureFittings 2025-05-31 06908414 frs-core:NetGoodwill 2026-05-31 06908414 frs-core:NetGoodwill 2025-06-01 2026-05-31 06908414 frs-core:NetGoodwill 2025-05-31 06908414 frs-core:MotorVehicles 2026-05-31 06908414 frs-core:MotorVehicles 2025-06-01 2026-05-31 06908414 frs-core:MotorVehicles 2025-05-31 06908414 frs-core:ShareCapital 2026-05-31 06908414 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 06908414 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 06908414 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 06908414 frs-bus:SmallEntities 2025-06-01 2026-05-31 06908414 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 06908414 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 06908414 frs-bus:Director1 2025-06-01 2026-05-31 06908414 frs-bus:Director1 2025-05-31 06908414 frs-bus:Director1 2026-05-31 06908414 frs-bus:Director2 2025-06-01 2026-05-31 06908414 frs-bus:Director2 2025-05-31 06908414 frs-bus:Director2 2026-05-31 06908414 frs-countries:EnglandWales 2025-06-01 2026-05-31 06908414 2024-05-31 06908414 2025-05-31 06908414 2024-06-01 2025-05-31 06908414 frs-core:CurrentFinancialInstruments 2025-05-31 06908414 frs-core:ShareCapital 2025-05-31 06908414 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 06908414
D Leivers & Co Limited
Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06908414
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,049 36,065
27,049 36,065
CURRENT ASSETS
Stocks 5 12,899 8,848
Debtors 6 987 1,404
Cash at bank and in hand 47,683 75,914
61,569 86,166
Creditors: Amounts Falling Due Within One Year 7 (49,583 ) (63,410 )
NET CURRENT ASSETS (LIABILITIES) 11,986 22,756
TOTAL ASSETS LESS CURRENT LIABILITIES 39,035 58,821
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,191 ) (11,825 )
NET ASSETS 32,844 46,996
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 32,744 46,896
SHAREHOLDERS' FUNDS 32,844 46,996
Page 1
Page 2
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 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 Income Statement.
On behalf of the board
Darren Leivers
Director
03/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.

1.3. 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 income statement over its estimated economic life of 10 years.
1.4. 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:
Motor Vehicles 25% on reducing balance method
Fixtures & Fittings 25% on reducing balance method
1.5. 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.
1.6. 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.
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.

2. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 4 4
4 4
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Page 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 June 2025 38,501
As at 31 May 2026 38,501
Amortisation
As at 1 June 2025 38,501
As at 31 May 2026 38,501
Net Book Value
As at 31 May 2026 -
As at 1 June 2025 -
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2025 56,511 5,700 62,211
As at 31 May 2026 56,511 5,700 62,211
Depreciation
As at 1 June 2025 22,958 3,188 26,146
Provided during the period 8,388 628 9,016
As at 31 May 2026 31,346 3,816 35,162
Net Book Value
As at 31 May 2026 25,165 1,884 27,049
As at 1 June 2025 33,553 2,512 36,065
5. Stocks
2026 2025
£ £
Stock 12,899 8,848
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 987 1,404
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 46,966 60,023
Taxation and social security 2,617 3,387
49,583 63,410
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 June 2025 Amounts advanced Amounts repaid Amounts written off As at 31 May 2026
£ £ £ £ £
David Leivers 19,112 (22,404) 3,292 - -
Darren Leivers 19,180 (9,300 ) 13,969 - 23,848
Kathryn Leivers 19,931 (8,845 ) 10,132 - 21,218
The above loan is unsecured, interest free and repayable on demand.
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