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 10902836 Mr DANIEL BASTIN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10902836 2022-08-31 10902836 2023-08-31 10902836 2022-09-01 2023-08-31 10902836 frs-core:CurrentFinancialInstruments 2023-08-31 10902836 frs-core:Non-currentFinancialInstruments 2023-08-31 10902836 frs-core:BetweenOneFiveYears 2023-08-31 10902836 frs-core:MotorVehicles 2023-08-31 10902836 frs-core:MotorVehicles 2022-09-01 2023-08-31 10902836 frs-core:MotorVehicles 2022-08-31 10902836 frs-core:PlantMachinery 2023-08-31 10902836 frs-core:PlantMachinery 2022-09-01 2023-08-31 10902836 frs-core:PlantMachinery 2022-08-31 10902836 frs-core:WithinOneYear 2023-08-31 10902836 frs-core:ShareCapital 2023-08-31 10902836 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 10902836 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 10902836 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 10902836 frs-bus:SmallEntities 2022-09-01 2023-08-31 10902836 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 10902836 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 10902836 frs-bus:Director1 2022-09-01 2023-08-31 10902836 frs-countries:EnglandWales 2022-09-01 2023-08-31 10902836 2021-08-31 10902836 2022-08-31 10902836 2021-09-01 2022-08-31 10902836 frs-core:CurrentFinancialInstruments 2022-08-31 10902836 frs-core:Non-currentFinancialInstruments 2022-08-31 10902836 frs-core:BetweenOneFiveYears 2022-08-31 10902836 frs-core:WithinOneYear 2022-08-31 10902836 frs-core:ShareCapital 2022-08-31 10902836 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 10902836
Djb Networks Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Business Accounting Services
Warwick Business Centre
Hawkes Drive, Heathcote Ind Estate
Warwick
Warwickshire
CV34 6LX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10902836
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,990 14,653
10,990 14,653
CURRENT ASSETS
Debtors 5 830 830
Cash at bank and in hand 3,447 10,841
4,277 11,671
Creditors: Amounts Falling Due Within One Year 6 (4,588 ) (8,913 )
NET CURRENT ASSETS (LIABILITIES) (311 ) 2,758
TOTAL ASSETS LESS CURRENT LIABILITIES 10,679 17,411
Creditors: Amounts Falling Due After More Than One Year 7 (30,461 ) (42,236 )
NET LIABILITIES (19,782 ) (24,825 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (19,783 ) (24,826 )
SHAREHOLDERS' FUNDS (19,782) (24,825)
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 DANIEL BASTIN
Director
10/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Djb Networks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10902836 . The registered office is 29 Newtown Road, Little Irchester, Wellingborough, NN8 2DX.
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 20% on cost
Motor Vehicles 25% on cost
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2022 5,000 41,938 46,938
As at 31 August 2023 5,000 41,938 46,938
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2022 5,000 27,285 32,285
Provided during the period - 3,663 3,663
As at 31 August 2023 5,000 30,948 35,948
Net Book Value
As at 31 August 2023 - 10,990 10,990
As at 1 September 2022 - 14,653 14,653
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 829 829
Called up share capital not paid 1 1
830 830
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,807 2,722
Trade creditors 1 1
Other taxes and social security 305 305
VAT 2,275 3,105
Other creditors 200 200
Director's loan account - 2,580
4,588 8,913
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,385 7,045
Bank loans 27,076 35,191
30,461 42,236
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,722 2,722
Later than one year and not later than five years 3,385 7,045
6,107 9,767
Less: Finance charges allocated to future periods 915 -
5,192 9,767
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
Page 5