Acorah Software Products - Accounts Production 19.4.351 false true 31 August 2025 1 September 2024 false 1 September 2025 31 August 2026 31 August 2026 04378011 Mr A P Waters Mr J L Powell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04378011 2025-08-31 04378011 2026-08-31 04378011 2025-09-01 2026-08-31 04378011 frs-core:CurrentFinancialInstruments 2026-08-31 04378011 frs-core:ComputerEquipment 2026-08-31 04378011 frs-core:ComputerEquipment 2025-09-01 2026-08-31 04378011 frs-core:ComputerEquipment 2025-08-31 04378011 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2026-08-31 04378011 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-08-31 04378011 frs-core:FurnitureFittings 2026-08-31 04378011 frs-core:FurnitureFittings 2025-09-01 2026-08-31 04378011 frs-core:FurnitureFittings 2025-08-31 04378011 frs-core:NetGoodwill 2026-08-31 04378011 frs-core:NetGoodwill 2025-08-31 04378011 frs-core:PlantMachinery 2026-08-31 04378011 frs-core:PlantMachinery 2025-09-01 2026-08-31 04378011 frs-core:PlantMachinery 2025-08-31 04378011 frs-core:ShareCapital 2026-08-31 04378011 frs-core:RetainedEarningsAccumulatedLosses 2026-08-31 04378011 frs-bus:PrivateLimitedCompanyLtd 2025-09-01 2026-08-31 04378011 frs-bus:FilletedAccounts 2025-09-01 2026-08-31 04378011 frs-bus:SmallEntities 2025-09-01 2026-08-31 04378011 frs-bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-08-31 04378011 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-08-31 04378011 frs-core:DeferredTaxation 2025-09-01 2026-08-31 04378011 frs-core:DeferredTaxation 2025-08-31 04378011 frs-core:DeferredTaxation 2026-08-31 04378011 frs-bus:Director1 2025-09-01 2026-08-31 04378011 frs-bus:Director2 2025-09-01 2026-08-31 04378011 frs-countries:EnglandWales 2025-09-01 2026-08-31 04378011 2024-08-31 04378011 2025-08-31 04378011 2024-09-01 2025-08-31 04378011 frs-core:CurrentFinancialInstruments 2025-08-31 04378011 frs-core:ShareCapital 2025-08-31 04378011 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31
Registered number: 04378011
Dryhome Condensation Limited
Financial Statements
For The Year Ended 31 August 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04378011
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,519 1,900
1,519 1,900
CURRENT ASSETS
Stocks 6 2,750 4,500
Debtors 7 - 1,560
Cash at bank and in hand 32,061 44,116
34,811 50,176
Creditors: Amounts Falling Due Within One Year 8 (15,730 ) (9,626 )
NET CURRENT ASSETS (LIABILITIES) 19,081 40,550
TOTAL ASSETS LESS CURRENT LIABILITIES 20,600 42,450
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (289 ) (361 )
NET ASSETS 20,311 42,089
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 20,211 41,989
SHAREHOLDERS' FUNDS 20,311 42,089
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For the year ending 31 August 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
Mr A P Waters
Director
07/10/2026
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
Dryhome Condensation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04378011 . The registered office is Unit 6 Crosshands Business Workshops, Crosshands Business Park, Crosshands, Llanelli, Carmarthenshire, SA14 6RE.
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.
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% on reducing balance.
Fixtures & Fittings 20% on reducing balance.
Computer Equipment 20% on reducing balance.
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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Intangible Assets
Goodwill Intellectual Property Total
£ £ £
Cost
As at 1 September 2025 57,500 3,967 61,467
As at 31 August 2026 57,500 3,967 61,467
Amortisation
As at 1 September 2025 57,500 3,967 61,467
As at 31 August 2026 57,500 3,967 61,467
Net Book Value
As at 31 August 2026 - - -
As at 1 September 2025 - - -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2025 40,081 7,855 2,660 50,596
As at 31 August 2026 40,081 7,855 2,660 50,596
Depreciation
As at 1 September 2025 38,734 7,424 2,538 48,696
Provided during the period 269 87 25 381
As at 31 August 2026 39,003 7,511 2,563 49,077
Net Book Value
As at 31 August 2026 1,078 344 97 1,519
As at 1 September 2025 1,347 431 122 1,900
6. Stocks
2026 2025
£ £
Stock 2,750 4,500
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 1,560
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 10,402 -
Corporation tax 1,003 1,108
VAT 375 306
Accruals and deferred income 2,150 2,785
Directors' loan accounts 1,800 5,427
15,730 9,626
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 289 361
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2025 361 361
Deferred taxation (72 ) (72 )
Balance at 31 August 2026 289 289
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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12. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 30,500 15,000
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