Acorah Software Products - Accounts Production 12.4.002 false true 1 September 2020 31 August 2021 31 August 2021 08662459 Mr Aaron Henriques iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08662459 2020-08-31 08662459 2021-08-31 08662459 2020-09-01 2021-08-31 08662459 frs-core:CurrentFinancialInstruments 2021-08-31 08662459 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 08662459 frs-core:Non-currentFinancialInstruments 2021-08-31 08662459 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-08-31 08662459 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 08662459 frs-core:CurrentFinancialInstruments 2021-08-31 08662459 frs-core:AfterOneYear 2020-09-01 2021-08-31 08662459 frs-core:BetweenOneFiveYears 2020-09-01 2021-08-31 08662459 frs-core:BetweenOneFiveYears 2021-08-31 08662459 frs-core:ComputerEquipment 2021-08-31 08662459 frs-core:ComputerEquipment 2020-09-01 2021-08-31 08662459 frs-core:ComputerEquipment 2020-08-31 08662459 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Registered number: 08662459
DBE M2C Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08662459
2021 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 3,562 43,203
Tangible Assets 4 100 173
3,662 43,376
CURRENT ASSETS
Debtors 5 4,697 500
Cash at bank and in hand 655 11
5,352 511
Creditors: Amounts Falling Due Within One Year 6 (74,394 ) (64,639 )
NET CURRENT ASSETS (LIABILITIES) (69,042 ) (64,128 )
TOTAL ASSETS LESS CURRENT LIABILITIES (65,380 ) (20,752 )
Creditors: Amounts Falling Due After More Than One Year 7 (13,709 ) (22,423 )
NET LIABILITIES (79,089 ) (43,175 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (79,090 ) (43,176 )
SHAREHOLDERS' FUNDS (79,089) (43,175)
Page 1
Page 2
For the year ending 31 August 2021 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 Aaron Henriques
Director
28th August 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The company's director, having considered the company forecasts and projections and after making enquiries has a reasonable expectation that the company has adequate resources to continue in operational existance for the forerseeable future. Accordingly the financial statements have been prepared on a going concern basis. Notably this expectation has been based on the assumption that the company's director and creditors will continue to support the company and that the company will trade out of the deficit position indicated by the Balance Sheet.
1.3. 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 rendering of services. Turnover is reduced for rebates and other similar allowances.
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.
1.4. 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 five years.
1.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent initial costs for franchise territories which are amortised over the initial term of 5 - 10 years of the initial franchise term on a straight line basis.
1.6. 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 33.33% Straight Line
Fixtures & Fittings 33.33% Straight Line
Computer Equipment 33.33% Straight Line
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1.7. 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.
1.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
1.9. Impairment of non-financial assets
The company assesses at each reporting date whether an asset may be impaired. If any such indication exists the company estimates recoverable amount of the asset. If it is not possible to estimate the recoverable amount of the individual asset, the company estimates, the recoverable amount of the cashgenerating unit to which the asset belongs.

The recoverable amount of an asset or cashgenerating unit is the higher of its fair value less costs to sell and its value in use. If the recoverable amount is less than its carrying amount, the carrying amount of the asset is impaired and it is reduced to its recoverable amount through an impairment in profit and loss unless the asset is carried at a revalued amount where the impairment loss of a revalued asset is a revaluation decrease.

An impairment loss recognised for all assets,including goodwill, is reversed in asubsequent period if and only if the reasons for the impairment loss have ceased to apply.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 1 1
1 1
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3. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 September 2020 45,754 17,394 63,148
As at 31 August 2021 45,754 17,394 63,148
Amortisation
As at 1 September 2020 6,863 13,082 19,945
Provided during the period 9,151 750 9,901
Impairment losses 29,740 - 29,740
As at 31 August 2021 45,754 13,832 59,586
Net Book Value
As at 31 August 2021 - 3,562 3,562
As at 1 September 2020 38,891 4,312 43,203
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2020 161 1,092 1,253
As at 31 August 2021 161 1,092 1,253
Depreciation
As at 1 September 2020 161 919 1,080
Provided during the period - 73 73
As at 31 August 2021 161 992 1,153
Net Book Value
As at 31 August 2021 - 100 100
As at 1 September 2020 - 173 173
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 2,293 -
Other debtors 2,404 500
4,697 500
Page 5
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6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 947 2,525
Bank loans and overdrafts 9,907 8,804
Corporation tax 1,046 1,432
Accruals and deferred income 2,373 616
Director's loan account 60,121 51,262
74,394 64,639
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 13,709 22,423
13,709 22,423
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by guarantees given by the company director.
2021 2020
£ £
Bank loans and overdrafts 12,617 15,433
9. Share Capital
2021 2020
Allotted, Called up and fully paid 1 1
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 1 1 1
10. Related Party Transactions
A HenriquesDirector and shareholderA Henriques has a current account with the company which is interest free with no fixed date for repayment. At the year end the balance owed to A Henriques amounted to £60,121 (2020: £51,262). Mr Henriques also provided guarantees over the company bank borrowings

A Henriques

Director and shareholder

A Henriques has a current account with the company which is interest free with no fixed date for repayment. At the year end the balance owed to A Henriques amounted to £60,121 (2020: £51,262). Mr Henriques also provided guarantees over the company bank borrowings

Handlr Opps Ltd (formerly Aaron Henriques Ltd)The director has a significant interest in Handlr Opps LtdThe company was provided services to Handlr Opps Ltd during the year amounting to £3,195 (2020: £Nil). The balance owed by Handlr Opps Ltd at the year end amounted to £2,293 (2020: £Nil)

Handlr Opps Ltd (formerly Aaron Henriques Ltd)

The director has a significant interest in Handlr Opps Ltd

The company was provided services to Handlr Opps Ltd during the year amounting to £3,195 (2020: £Nil). The balance owed by Handlr Opps Ltd at the year end amounted to £2,293 (2020: £Nil)

11. General Information
DBE M2C Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08662459 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
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