Acorah Software Products - Accounts Production 14.5.601 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 12951382 Mr Dale Thistleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12951382 2022-10-31 12951382 2023-10-31 12951382 2022-11-01 2023-10-31 12951382 frs-core:Non-currentFinancialInstruments 2023-10-31 12951382 frs-core:MotorVehicles 2022-11-01 2023-10-31 12951382 frs-core:PlantMachinery 2022-11-01 2023-10-31 12951382 frs-core:ShareCapital 2023-10-31 12951382 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 12951382 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 12951382 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 12951382 frs-bus:SmallEntities 2022-11-01 2023-10-31 12951382 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 12951382 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 12951382 frs-bus:Director1 2022-11-01 2023-10-31 12951382 frs-countries:EnglandWales 2022-11-01 2023-10-31 12951382 2021-10-31 12951382 2022-10-31 12951382 2021-11-01 2022-10-31 12951382 frs-core:Non-currentFinancialInstruments 2022-10-31 12951382 frs-core:BetweenOneFiveYears 2022-10-31 12951382 frs-core:WithinOneYear 2022-10-31 12951382 frs-core:ShareCapital 2022-10-31 12951382 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 12951382
Dale&Dans Developments Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12951382
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,610 36,928
15,610 36,928
CURRENT ASSETS
Stocks - 12,500
Debtors 5 25,320 41,697
Cash at bank and in hand 720 9,866
26,040 64,063
Creditors: Amounts Falling Due Within One Year (40,319 ) (38,623 )
NET CURRENT ASSETS (LIABILITIES) (14,279 ) 25,440
TOTAL ASSETS LESS CURRENT LIABILITIES 1,331 62,368
Creditors: Amounts Falling Due After More Than One Year 6 (20,000 ) (38,429 )
NET (LIABILITIES)/ASSETS (18,669 ) 23,939
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (18,769 ) 23,839
SHAREHOLDERS' FUNDS (18,669) 23,939
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For the year ending 31 October 2023 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.
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 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Dale Thistleton
Director
08/04/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Dale&Dans Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12951382 . The registered office is 10 Moor Gate, Wakefield, West Yorkshire, WF3 2DE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
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 25% on WDV
Motor Vehicles 25% on WDV
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.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.

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.

Current 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 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: 4 (2022: 4)
4 4
4. Tangible Assets
Total
£
Cost
As at 1 November 2022 51,327
Disposals (28,646 )
As at 31 October 2023 22,681
Depreciation
As at 1 November 2022 14,399
Provided during the period 5,205
Disposals (12,533 )
As at 31 October 2023 7,071
Net Book Value
As at 31 October 2023 15,610
As at 1 November 2022 36,928
5. Debtors
2023 2022
£ £
Due after more than one year
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 6,232
Later than one year and not later than five years - 10,213
- 16,445
Less: Finance charges allocated to future periods - -
- 16,445
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Pension Commitments
The company operates a defined contribution pension scheme for the assets of the scheme are held separately from those of the company in an independently administered fund. At the statement Of FinancialPosition date unpaid contributions of £148 (PY £717) were due to the fund. They are included in Other Creditors.
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