Acorah Software Products - Accounts Production 16.5.460 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04206230 Mrs Blanka Tomlinson Mr Charlie Tomlinson Miss Tara Tomlinson Rooms Clitheroe Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04206230 2024-04-30 04206230 2025-04-30 04206230 2024-05-01 2025-04-30 04206230 frs-core:CurrentFinancialInstruments 2025-04-30 04206230 frs-core:Non-currentFinancialInstruments 2025-04-30 04206230 frs-core:ComputerEquipment 2024-05-01 2025-04-30 04206230 frs-core:FurnitureFittings 2025-04-30 04206230 frs-core:FurnitureFittings 2024-05-01 2025-04-30 04206230 frs-core:FurnitureFittings 2024-04-30 04206230 frs-core:ShareCapital 2025-04-30 04206230 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04206230 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04206230 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04206230 frs-bus:SmallEntities 2024-05-01 2025-04-30 04206230 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04206230 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04206230 1 2024-05-01 2025-04-30 04206230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-30 04206230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-04-30 04206230 frs-bus:Director1 2024-05-01 2025-04-30 04206230 frs-bus:Director2 2024-05-01 2025-04-30 04206230 frs-bus:Director3 2024-05-01 2025-04-30 04206230 frs-countries:EnglandWales 2024-05-01 2025-04-30 04206230 2023-04-30 04206230 2024-04-30 04206230 2023-05-01 2024-04-30 04206230 frs-core:CurrentFinancialInstruments 2024-04-30 04206230 frs-core:Non-currentFinancialInstruments 2024-04-30 04206230 frs-core:ShareCapital 2024-04-30 04206230 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04206230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-30
Registered number: 04206230
Direct Eastern European Trailers Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04206230
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 965 1,073
Investment Properties 5 407,500 407,500
408,465 408,573
CURRENT ASSETS
Debtors 6 791,635 835,458
Cash at bank and in hand 317,265 267,637
1,108,900 1,103,095
Creditors: Amounts Falling Due Within One Year 7 (186,137 ) (188,788 )
NET CURRENT ASSETS (LIABILITIES) 922,763 914,307
TOTAL ASSETS LESS CURRENT LIABILITIES 1,331,228 1,322,880
Creditors: Amounts Falling Due After More Than One Year 8 (4,755 ) (6,480 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,183 ) (19,210 )
NET ASSETS 1,307,290 1,297,190
CAPITAL AND RESERVES
Called up share capital 9 150 150
Fair value reserve 10 56,827 56,827
Income Statement 1,250,313 1,240,213
SHAREHOLDERS' FUNDS 1,307,290 1,297,190
Page 1
Page 2
For the year ending 30 April 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 Income Statement.
On behalf of the board
Mrs Blanka Tomlinson
Director
30 October 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Direct Eastern European Trailers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04206230 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB. 
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
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
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.
2.4. 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:
Fixtures & Fittings 10% on reducing balance
Computer Equipment 40% on cost
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2024 3,237
As at 30 April 2025 3,237
Depreciation
As at 1 May 2024 2,164
Provided during the period 108
As at 30 April 2025 2,272
Net Book Value
As at 30 April 2025 965
As at 1 May 2024 1,073
5. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 407,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 57,122 84,721
Other debtors 6,372 7,696
63,494 92,417
Due after more than one year
Amounts owed by group undertakings 728,141 743,041
791,635 835,458
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 78,455 92,033
Amounts owed to group undertakings 73,141 73,141
Other creditors 6,565 1,800
Taxation and social security 27,976 21,814
186,137 188,788
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 4,755 6,480
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 150 150
10. Reserves
Fair Value Reserve
£
As at 1 May 2024 56,827
As at 30 April 2025 56,827
11. Ultimate Controlling Party
The company's ultimate controlling party is Rooms Clitheroe Limited by virtue of its ownership of 100% of the issued share capital in the company.
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