Acorah Software Products - Accounts Production 14.3.260 false true 31 January 2022 1 February 2021 true No description of principal activity 1 February 2022 31 January 2023 31 January 2023 12401883 Mr Sandray Hunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12401883 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 12401883 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 12401883 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 12401883 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 12401883 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 12401883 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 12401883 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 12401883 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 12401883 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 12401883 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2022-01-31 12401883 1 2022-01-31 12401883 1 2021-02-01 2022-01-31 12401883 frs-core:LeasedAssets 2021-02-01 2022-01-31 12401883 frs-core:OwnedAssets 2021-02-01 2022-01-31 12401883 frs-core:CurrencyRisk 2021-02-01 2022-01-31 12401883 frs-core:MarketRisk 2021-02-01 2022-01-31 12401883 frs-core:InterestRateRisk 2021-02-01 2022-01-31 12401883 frs-core:DeferredTaxation 2021-02-01 2022-01-31 12401883 frs-core:DeferredTaxation 2021-01-31 12401883 frs-core:DeferredTaxation 2022-01-31 12401883 frs-core:OtherProvisionsContingentLiabilities 2021-02-01 2022-01-31 12401883 frs-core:OtherProvisionsContingentLiabilities 2021-01-31 12401883 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 12401883 frs-core:ProvisionsDeferredTax 2022-01-31 12401883 frs-core:OtherDeferredTax 2022-01-31 12401883 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-01-31 12401883 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-01-31 12401883 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 12401883
DRAY ENTERPRISE LIMITED
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 January 2023
G&A Financial Consultants
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6
Page 1
Company Information
Director Mr Sandray Hunt
Company Number 12401883
Registered Office 25 Saxton Street
Gillingham
Kent
ME7 5EF
Accountants G&A Financial Consultants
ACCA
132 New Cross Road
New Cross
London
SE14 5BA
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 January 2023 .
Directors
The director who held office during the year were as follows:
Mr Sandray Hunt
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Sandray Hunt
Director
30/09/2023
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 January 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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
30/09/2023
G&A Financial Consultants
ACCA
132 New Cross Road
New Cross
London
SE14 5BA
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 50,347 37,506
GROSS PROFIT 50,347 37,506
Administrative expenses (50,903 ) (37,926 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR (556 ) (420 )
The notes on page 6 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 21,496 14,990
Cash at bank and in hand 3,042 35
24,538 15,025
Creditors: Amounts Falling Due Within One Year 5 (24,748 ) (14,679 )
NET CURRENT ASSETS (LIABILITIES) (210 ) 346
TOTAL ASSETS LESS CURRENT LIABILITIES (210 ) 346
NET (LIABILITIES)/ASSETS (210 ) 346
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (211 ) 345
SHAREHOLDERS' FUNDS (210) 346
For the year ending 31 January 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Sandray Hunt
Director
30/09/2023
The notes on page 6 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
DRAY ENTERPRISE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12401883 . The registered office is 25 Saxton Street, Gillingham, Kent, ME7 5EF.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Director's loan account 21,496 14,990
21,496 14,990
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 22,969 12,900
Accruals and deferred income 1,779 1,779
24,748 14,679
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 6