Acorah Software Products - Accounts Production 19.4.351 false true false 10 June 2025 30 June 2026 30 June 2026 16509458 Mr Daniel Dodkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16509458 2025-06-09 16509458 2026-06-30 16509458 2025-06-10 2026-06-30 16509458 frs-core:CurrentFinancialInstruments 2026-06-30 16509458 frs-core:Non-currentFinancialInstruments 2026-06-30 16509458 frs-core:MotorVehicles 2026-06-30 16509458 frs-core:MotorVehicles 2025-06-10 2026-06-30 16509458 frs-core:MotorVehicles 2025-06-09 16509458 frs-core:PlantMachinery 2026-06-30 16509458 frs-core:PlantMachinery 2025-06-10 2026-06-30 16509458 frs-core:PlantMachinery 2025-06-09 16509458 frs-core:ShareCapital 2026-06-30 16509458 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 16509458 frs-bus:PrivateLimitedCompanyLtd 2025-06-10 2026-06-30 16509458 frs-bus:FilletedAccounts 2025-06-10 2026-06-30 16509458 frs-bus:SmallEntities 2025-06-10 2026-06-30 16509458 frs-bus:AuditExempt-NoAccountantsReport 2025-06-10 2026-06-30 16509458 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-10 2026-06-30 16509458 frs-bus:Director1 2025-06-10 2026-06-30 16509458 frs-countries:EnglandWales 2025-06-10 2026-06-30
Registered number: 16509458
DRD Heating & Building Solutions Limited
Unaudited Financial Statements
For the Period 10 June 2025 to 30 June 2026
CLIVE G. CHADNEY LIMITED
108 Sandford Road
Chelmsford
Essex
CM2 6DH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 16509458
30 June 2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 14,809
14,809
CURRENT ASSETS
Debtors 5 12,464
Cash at bank and in hand 11,952
24,416
Creditors: Amounts Falling Due Within One Year 6 (21,708 )
NET CURRENT ASSETS (LIABILITIES) 2,708
TOTAL ASSETS LESS CURRENT LIABILITIES 17,517
Creditors: Amounts Falling Due After More Than One Year 7 (13,131 )
NET ASSETS 4,386
CAPITAL AND RESERVES
Called up share capital 8 10
Profit and Loss Account 4,376
SHAREHOLDERS' FUNDS 4,386
Page 1
Page 2
For the period ending 30 June 2026 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 Daniel Dodkins
Director
29 September 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
DRD Heating & Building Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16509458 . The registered office is 108 Sandford Road, Chelmsford, CM2 6DH.
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 15% Reducing balance
Motor Vehicles 25% Reducing balance
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 10 June 2025 - - -
Additions 1,245 18,335 19,580
As at 30 June 2026 1,245 18,335 19,580
Depreciation
As at 10 June 2025 - - -
Provided during the period 187 4,584 4,771
As at 30 June 2026 187 4,584 4,771
Net Book Value
As at 30 June 2026 1,058 13,751 14,809
As at 10 June 2025 - - -
5. Debtors
30 June 2026
£
Due within one year
Trade debtors 12,464
6. Creditors: Amounts Falling Due Within One Year
30 June 2026
£
Net obligations under finance lease and hire purchase contracts 2,695
Trade creditors 6,695
Other creditors 1,981
Taxation and social security 10,337
21,708
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2026
£
Net obligations under finance lease and hire purchase contracts 13,131
Page 4
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8. Share Capital
30 June 2026
£
Allotted, Called up and fully paid 10
9. Dividends
30 June 2026
£
On equity shares:
Final dividend paid 39,118
Page 5