Acorah Software Products - Accounts Production 19.4.300 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04509398 Mr Mahesh Sharma iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04509398 2024-08-31 04509398 2025-08-31 04509398 2024-09-01 2025-08-31 04509398 frs-core:CurrentFinancialInstruments 2025-08-31 04509398 frs-core:Non-currentFinancialInstruments 2025-08-31 04509398 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04509398 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04509398 frs-core:MotorVehicles 2025-08-31 04509398 frs-core:MotorVehicles 2024-09-01 2025-08-31 04509398 frs-core:MotorVehicles 2024-08-31 04509398 frs-core:PlantMachinery 2025-08-31 04509398 frs-core:PlantMachinery 2024-09-01 2025-08-31 04509398 frs-core:PlantMachinery 2024-08-31 04509398 frs-core:ShareCapital 2025-08-31 04509398 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04509398 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04509398 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04509398 frs-bus:SmallEntities 2024-09-01 2025-08-31 04509398 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04509398 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04509398 frs-bus:Director1 2024-09-01 2025-08-31 04509398 frs-bus:Director1 2024-08-31 04509398 frs-bus:Director1 2025-08-31 04509398 frs-countries:EnglandWales 2024-09-01 2025-08-31 04509398 2023-08-31 04509398 2024-08-31 04509398 2023-09-01 2024-08-31 04509398 frs-core:CurrentFinancialInstruments 2024-08-31 04509398 frs-core:Non-currentFinancialInstruments 2024-08-31 04509398 frs-core:ShareCapital 2024-08-31 04509398 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04509398
D&D Corporation LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
ASD Accountants LTD
ACCA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04509398
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,984 11,324
9,984 11,324
CURRENT ASSETS
Stocks 5 130,000 110,000
Debtors 6 764,801 826,785
Cash at bank and in hand 3,958 3,104
898,759 939,889
Creditors: Amounts Falling Due Within One Year 7 (1,093,360 ) (1,115,724 )
NET CURRENT ASSETS (LIABILITIES) (194,601 ) (175,835 )
TOTAL ASSETS LESS CURRENT LIABILITIES (184,617 ) (164,511 )
Creditors: Amounts Falling Due After More Than One Year 8 - (8,220 )
NET LIABILITIES (184,617 ) (172,731 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (184,717 ) (172,831 )
SHAREHOLDERS' FUNDS (184,617) (172,731)
Page 1
Page 2
For the year ending 31 August 2025 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 Mahesh Sharma
Director
24/08/2026
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
D&D Corporation LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04509398 . The registered office is 1 Woodland Glade, Farnham Common, Slough, SL2 3RG.
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 25% Straight line
Motor Vehicles 15% Reducing balance
Fixtures & Fittings 25% Straight line
Computer Equipment 25% 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. 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: 20 (2024: 14)
20 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 43,074 27,928 71,002
Additions 1,375 - 1,375
As at 31 August 2025 44,449 27,928 72,377
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2024 42,283 17,395 59,678
Provided during the period 1,135 1,580 2,715
As at 31 August 2025 43,418 18,975 62,393
Net Book Value
As at 31 August 2025 1,031 8,953 9,984
As at 1 September 2024 791 10,533 11,324
5. Stocks
2025 2024
£ £
Stock 130,000 110,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 84,591 151,836
Other debtors 680,210 674,949
764,801 826,785
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 136,403 99,881
Bank loans and overdrafts 7,910 11,065
Other loans 5,431 -
Other creditors 792,863 783,814
Taxation and social security 150,753 220,964
1,093,360 1,115,724
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 8,220
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Mahesh Sharma 234,125 30,000 - - 264,125
The above loan is unsecured, interest free and repayable on demand.
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