Acorah Software Products - Accounts Production 14.2.200 false true false 8 March 2022 28 February 2023 28 February 2023 SC725473 Mr David Easson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC725473 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-07 SC725473 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 SC725473 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 SC725473 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 SC725473 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-08 2023-02-28 SC725473 frs-core:AllSubsidiaries 2022-03-08 2023-02-28 SC725473 frs-core:KeyManagementPersonnel 2022-03-08 2023-02-28 SC725473 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-08 2023-02-28 SC725473 frs-core:OtherRelatedParties 2022-03-08 2023-02-28 SC725473 2022-03-07 SC725473 2023-02-28 SC725473 2022-03-08 2023-02-28 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dpl-frs:CostSales dpl-frs:Item5 2022-03-08 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item5 2022-03-07 SC725473 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 SC725473 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-08 2023-02-28 SC725473 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-08 2023-02-28 SC725473 dpl-frs:Item6 2022-03-08 2023-02-28 SC725473 dpl-frs:Item6 2022-03-07 SC725473 dpl-frs:Item6 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item6 2022-03-08 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item6 2022-03-07 SC725473 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 SC725473 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-08 2023-02-28 SC725473 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-08 2023-02-28 SC725473 dpl-frs:Item7 2022-03-08 2023-02-28 SC725473 dpl-frs:Item7 2022-03-07 SC725473 dpl-frs:Item7 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item7 2022-03-08 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item7 2022-03-07 SC725473 dpl-frs:CostSales dpl-frs:Item7 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2023-02-28 SC725473 dpl-frs:Item10 2022-03-08 2023-02-28 SC725473 dpl-frs:Item10 2022-03-07 SC725473 dpl-frs:Item10 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item10 2022-03-08 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item10 2022-03-07 SC725473 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 SC725473 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-08 2023-02-28 SC725473 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-08 2023-02-28 SC725473 dpl-frs:Item11 2022-03-08 2023-02-28 SC725473 dpl-frs:Item11 2022-03-07 SC725473 dpl-frs:Item11 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item11 2022-03-08 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item11 2022-03-07 SC725473 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 SC725473 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-08 2023-02-28 SC725473 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-08 2023-02-28 SC725473 dpl-frs:Item12 2022-03-08 2023-02-28 SC725473 dpl-frs:Item12 2022-03-07 SC725473 dpl-frs:Item12 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item12 2022-03-08 2023-02-28 SC725473 dpl-frs:CostSales dpl-frs:Item12 2022-03-07 SC725473 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 SC725473 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-08 2023-02-28 SC725473 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-08 2023-02-28 SC725473 1 2022-03-08 2023-02-28 SC725473 frs-countries:Scotland 2022-03-08 2023-02-28
Registered number: SC725473
D&O Enterprises Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of D&O Enterprises Ltd For The Year Ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D&O Enterprises Ltd for the year ended 28 February 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-for-the-preparation-of-accounts.
This report is made solely to the director of D&O Enterprises Ltd , as a body, in accordance with the terms of our engagement letter dated 23 May 2023. Our work has been undertaken solely to prepare for your approval the accounts of D&O Enterprises Ltd and state those matters that we have agreed to state to the director of D&O Enterprises Ltd , as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas-framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&O Enterprises Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that D&O Enterprises Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of D&O Enterprises Ltd . You consider that D&O Enterprises Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of D&O Enterprises Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
24 November 2023
Irvine Adamson
Chartered Accountants and Chartered Tax Advisers
7 St Malcolm's Wynd
Kirriemuir
Angus
DD8 4HB
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Page 2
Abridged Balance Sheet
Registered number: SC725473
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 49,536
49,536
CURRENT ASSETS
Debtors 10,320
Cash at bank and in hand 8,040
18,360
Creditors: Amounts Falling Due Within One Year (64,824 )
NET CURRENT ASSETS (LIABILITIES) (46,464 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,072
NET ASSETS 3,072
CAPITAL AND RESERVES
Called up share capital 5 2
Profit and Loss Account 3,070
SHAREHOLDERS' FUNDS 3,072
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For the year ending 28 February 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Easson
Director
24 November 2023
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Abridged Financial Statements
1. General Information
D&O Enterprises Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC725473 . The registered office is 25 Parkhill Place, Northmuir, Kirriemuir, Angus, DD8 4TA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis, as modified by the revaluaton of certain financial assets and liabilities and investment properties measured at fair value through profit or loss, 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. 
The financial statements are prepared in sterling, which is the functional currency of the entity.
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.
Rendering of services
Turnover represents the total value of rental income receiveable during the year.
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:
Storage containers 4% straight line
2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objectice evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments, regardless of significance and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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2.5. Taxation
The taxation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Tangible Assets
Total
£
Cost
As at 8 March 2022 -
Additions 51,600
As at 28 February 2023 51,600
Depreciation
As at 8 March 2022 -
Provided during the period 2,064
As at 28 February 2023 2,064
Net Book Value
As at 28 February 2023 49,536
As at 8 March 2022 -
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5. Share Capital
2023
£
Allotted, Called up and fully paid 2
6. Commencement of trade
The company commenced trade on 6 June 2022.
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