Acorah Software Products - Accounts Production 14.5.601 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 10395051 Mr Simon Phillips MARCH MUTUAL SECRETARIAL SERVICES LTD iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10395051 2022-08-31 10395051 2023-08-31 10395051 2022-09-01 2023-08-31 10395051 frs-core:CurrentFinancialInstruments 2023-08-31 10395051 frs-core:Non-currentFinancialInstruments 2023-08-31 10395051 frs-core:ComputerEquipment 2023-08-31 10395051 frs-core:ComputerEquipment 2022-09-01 2023-08-31 10395051 frs-core:ComputerEquipment 2022-08-31 10395051 frs-core:FurnitureFittings 2023-08-31 10395051 frs-core:FurnitureFittings 2022-09-01 2023-08-31 10395051 frs-core:FurnitureFittings 2022-08-31 10395051 frs-core:ShareCapital 2023-08-31 10395051 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 10395051 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 10395051 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 10395051 frs-bus:SmallEntities 2022-09-01 2023-08-31 10395051 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 10395051 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 10395051 frs-bus:Director1 2022-09-01 2023-08-31 10395051 frs-bus:CompanySecretary1 2022-09-01 2023-08-31 10395051 frs-countries:EnglandWales 2022-09-01 2023-08-31 10395051 2021-08-31 10395051 2022-08-31 10395051 2021-09-01 2022-08-31 10395051 frs-core:CurrentFinancialInstruments 2022-08-31 10395051 frs-core:Non-currentFinancialInstruments 2022-08-31 10395051 frs-core:ShareCapital 2022-08-31 10395051 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 10395051
The DM Practice Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10395051
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 599 1,470
599 1,470
CURRENT ASSETS
Debtors 4 1,093 8,932
Cash at bank and in hand 62,539 98,419
63,632 107,351
Creditors: Amounts Falling Due Within One Year 5 (35,159 ) (31,109 )
NET CURRENT ASSETS (LIABILITIES) 28,473 76,242
TOTAL ASSETS LESS CURRENT LIABILITIES 29,072 77,712
Creditors: Amounts Falling Due After More Than One Year 6 - (8,908 )
NET ASSETS 29,072 68,804
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 29,071 68,803
SHAREHOLDERS' FUNDS 29,072 68,804
Page 1
Page 2
For the year ending 31 August 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.
On behalf of the board
Mr Simon Phillips
Director
21 February 2024
The notes on pages 3 to 5 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 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.
1.2. 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.

1.3. 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:
Fixtures & Fittings 33% straight line method
Computer Equipment 33% straight line method
1.4. 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.

2. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
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3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 499 3,390 3,889
As at 31 August 2023 499 3,390 3,889
Depreciation
As at 1 September 2022 499 1,920 2,419
Provided during the period - 871 871
As at 31 August 2023 499 2,791 3,290
Net Book Value
As at 31 August 2023 - 599 599
As at 1 September 2022 - 1,470 1,470
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 7,200
Prepayments and accrued income 1,093 1,732
1,093 8,932
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 24,238 21,384
VAT 10,021 8,825
Accruals and deferred income 900 900
35,159 31,109
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 8,908
- 8,908
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 131,165 79,160
131,165 79,160
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