Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07007221 Mr Adam Allfrey Mrs Tabitha Allfrey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07007221 2024-09-30 07007221 2025-09-30 07007221 2024-10-01 2025-09-30 07007221 frs-core:CurrentFinancialInstruments 2025-09-30 07007221 frs-core:Non-currentFinancialInstruments 2025-09-30 07007221 frs-core:ComputerEquipment 2025-09-30 07007221 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07007221 frs-core:ComputerEquipment 2024-09-30 07007221 frs-core:FurnitureFittings 2025-09-30 07007221 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07007221 frs-core:FurnitureFittings 2024-09-30 07007221 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 07007221 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 07007221 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 07007221 frs-core:MotorVehicles 2025-09-30 07007221 frs-core:MotorVehicles 2024-10-01 2025-09-30 07007221 frs-core:MotorVehicles 2024-09-30 07007221 frs-core:PlantMachinery 2025-09-30 07007221 frs-core:PlantMachinery 2024-10-01 2025-09-30 07007221 frs-core:PlantMachinery 2024-09-30 07007221 frs-core:ShareCapital 2025-09-30 07007221 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07007221 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07007221 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07007221 frs-bus:SmallEntities 2024-10-01 2025-09-30 07007221 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07007221 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07007221 frs-bus:Director1 2024-10-01 2025-09-30 07007221 frs-bus:Director1 2024-09-30 07007221 frs-bus:Director1 2025-09-30 07007221 frs-bus:Director2 2024-10-01 2025-09-30 07007221 frs-bus:Director2 2024-09-30 07007221 frs-bus:Director2 2025-09-30 07007221 frs-countries:EnglandWales 2024-10-01 2025-09-30 07007221 2023-09-30 07007221 2024-09-30 07007221 2023-10-01 2024-09-30 07007221 frs-core:CurrentFinancialInstruments 2024-09-30 07007221 frs-core:Non-currentFinancialInstruments 2024-09-30 07007221 frs-core:WithinOneYear 2024-09-30 07007221 frs-core:ShareCapital 2024-09-30 07007221 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07007221
Direct Acoustic Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
The Numbers Studio
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07007221
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 168,470 104,058
168,470 104,058
CURRENT ASSETS
Stocks 5 32,646 18,949
Debtors 6 365,340 607,918
Cash at bank and in hand 86,372 78,482
484,358 705,349
Creditors: Amounts Falling Due Within One Year 7 (559,772 ) (476,593 )
NET CURRENT ASSETS (LIABILITIES) (75,414 ) 228,756
TOTAL ASSETS LESS CURRENT LIABILITIES 93,056 332,814
Creditors: Amounts Falling Due After More Than One Year 8 (56,433 ) (319,634 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,560 ) -
NET ASSETS 63 13,180
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 61 13,178
SHAREHOLDERS' FUNDS 63 13,180
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For the year ending 30 September 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
Mr Adam Allfrey
Director
Mrs Tabitha Allfrey
Director
30 September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Direct Acoustic Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07007221 . The registered office is Allan G Hill & Partners, Chenies Okewood Hill, Dorking, Surrey, RH5 5NB.
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:
Leasehold SL 10%
Plant & Machinery RB 25%
Motor Vehicles RB 25%
Fixtures & Fittings RB 25%
Computer Equipment SL 33.3%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
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2.6. 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 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: 9 (2024: 9)
9 9
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 88,121 89,154 39,184 5,548
Additions 1,550 87,574 16,490 -
Disposals - - (29,994 ) -
As at 30 September 2025 89,671 176,728 25,680 5,548
Depreciation
As at 1 October 2024 23,856 64,633 26,014 4,140
Provided during the period 8,826 17,875 2,815 352
Disposals - - (17,341 ) -
As at 30 September 2025 32,682 82,508 11,488 4,492
Net Book Value
As at 30 September 2025 56,989 94,220 14,192 1,056
As at 1 October 2024 64,265 24,521 13,170 1,408
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Computer Equipment Total
£ £
Cost
As at 1 October 2024 5,307 227,314
Additions 1,918 107,532
Disposals - (29,994 )
As at 30 September 2025 7,225 304,852
Depreciation
As at 1 October 2024 4,613 123,256
Provided during the period 599 30,467
Disposals - (17,341 )
As at 30 September 2025 5,212 136,382
Net Book Value
As at 30 September 2025 2,013 168,470
As at 1 October 2024 694 104,058
5. Stocks
2025 2024
£ £
Finished goods 32,646 18,949
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 121,500 357,033
Amounts owed by group undertakings 232,863 232,863
Other debtors 10,526 18,022
364,889 607,918
Due after more than one year
Other debtors 451 -
365,340 607,918
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 17,101
Trade creditors 167,788 75,415
Bank loans and overdrafts 68,467 101,091
Other creditors 172,845 206,187
Taxation and social security 150,672 76,799
559,772 476,593
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 23,100 91,657
Other loans - Shawbrook Bank - 130924 NCL 33,333 -
Other creditors - 227,977
56,433 319,634
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 17,101
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Adam Allfrey - 26,606 - - 26,606
Mrs Tabitha Allfrey - 26,606 - - 26,606
The above loan is unsecured, interest free and repayable on demand.
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