Acorah Software Products - Accounts Production 19.3.550 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04612210 Mr David Gateley Mrs Julia Gateley Ms Victoria Rose Mrs Julia Gateley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04612210 2025-03-31 04612210 2026-03-31 04612210 2025-04-01 2026-03-31 04612210 frs-core:CurrentFinancialInstruments 2026-03-31 04612210 frs-core:ComputerEquipment 2026-03-31 04612210 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04612210 frs-core:ComputerEquipment 2025-03-31 04612210 frs-core:FurnitureFittings 2026-03-31 04612210 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04612210 frs-core:FurnitureFittings 2025-03-31 04612210 frs-core:NetGoodwill 2026-03-31 04612210 frs-core:NetGoodwill 2025-04-01 2026-03-31 04612210 frs-core:NetGoodwill 2025-03-31 04612210 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 04612210 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04612210 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04612210 frs-core:MotorVehicles 2026-03-31 04612210 frs-core:MotorVehicles 2025-04-01 2026-03-31 04612210 frs-core:MotorVehicles 2025-03-31 04612210 frs-core:PlantMachinery 2026-03-31 04612210 frs-core:PlantMachinery 2025-04-01 2026-03-31 04612210 frs-core:PlantMachinery 2025-03-31 04612210 frs-core:ShareCapital 2026-03-31 04612210 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04612210 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04612210 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04612210 frs-bus:SmallEntities 2025-04-01 2026-03-31 04612210 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04612210 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04612210 frs-bus:Director1 2025-04-01 2026-03-31 04612210 frs-bus:Director2 2025-04-01 2026-03-31 04612210 frs-bus:Director3 2025-04-01 2026-03-31 04612210 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04612210 frs-countries:EnglandWales 2025-04-01 2026-03-31 04612210 2024-03-31 04612210 2025-03-31 04612210 2024-04-01 2025-03-31 04612210 frs-core:CurrentFinancialInstruments 2025-03-31 04612210 frs-core:ShareCapital 2025-03-31 04612210 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04612210
DRG Plastic Surgery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04612210
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 35,264 61,975
35,264 61,975
CURRENT ASSETS
Debtors 6 139,136 137,336
Investments 7 319,793 100,033
Cash at bank and in hand 638,472 471,090
1,097,401 708,459
Creditors: Amounts Falling Due Within One Year 8 (191,643 ) (117,618 )
NET CURRENT ASSETS (LIABILITIES) 905,758 590,841
TOTAL ASSETS LESS CURRENT LIABILITIES 941,022 652,816
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,758 ) (13,635 )
NET ASSETS 933,264 639,181
CAPITAL AND RESERVES
Called up share capital 9 125 125
Profit and Loss Account 933,139 639,056
SHAREHOLDERS' FUNDS 933,264 639,181
Page 1
Page 2
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board
Mrs Julia Gateley
Director
30/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DRG Plastic Surgery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04612210 . The registered office is Suite C2, Horsted Keynes Business Park, Cinder Hill Lane, Horsted Keynes, West Sussex, RH17 7BA.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 10 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:
Freehold 2% straight line
Plant & Machinery 25% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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: 6 (2025: 7)
6 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 10,000
As at 31 March 2026 10,000
Amortisation
As at 1 April 2025 10,000
As at 31 March 2026 10,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 36,900 19,492 172,188 9,975
Additions - - - -
As at 31 March 2026 36,900 19,492 172,188 9,975
...CONTINUED
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Depreciation
As at 1 April 2025 2,548 19,389 145,289 9,975
Provided during the period 738 103 26,899 -
As at 31 March 2026 3,286 19,492 172,188 9,975
Net Book Value
As at 31 March 2026 33,614 - - -
As at 1 April 2025 34,352 103 26,899 -
Computer Equipment Total
£ £
Cost
As at 1 April 2025 56,571 295,126
Additions 2,474 2,474
As at 31 March 2026 59,045 297,600
Depreciation
As at 1 April 2025 55,950 233,151
Provided during the period 1,445 29,185
As at 31 March 2026 57,395 262,336
Net Book Value
As at 31 March 2026 1,650 35,264
As at 1 April 2025 621 61,975
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 113,156 110,621
Other debtors 25,980 26,715
139,136 137,336
7. Current Asset Investments
2026 2025
£ £
Short term deposits 319,793 100,033
Current asset investments are measured at fair value at the balance sheet date where a reliable market value is available. Changes in fair value are recognised in profit or loss in the period in which they arise. Income arising from investments, such as dividends and interest, is recognised in profit or loss when the company becomes entitled to the income.
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5,755 4,582
Other creditors 17,559 7,266
Taxation and social security 168,329 105,770
191,643 117,618
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 125 125
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