Acorah Software Products - Accounts Production 14.5.501 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 01308468 H J Aitchison J A Aitchison J A Aitchison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01308468 2022-07-31 01308468 2023-07-31 01308468 2022-08-01 2023-07-31 01308468 frs-core:ShareCapital 2023-07-31 01308468 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 01308468 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 01308468 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 01308468 frs-bus:SmallEntities 2022-08-01 2023-07-31 01308468 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 01308468 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 01308468 frs-core:ListedExchangeTraded 2023-07-31 01308468 frs-core:ListedExchangeTraded 2022-07-31 01308468 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 01308468 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 01308468 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 01308468 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 01308468 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 01308468 frs-bus:Director1 2022-08-01 2023-07-31 01308468 frs-bus:Director2 2022-08-01 2023-07-31 01308468 frs-bus:CompanySecretary1 2022-08-01 2023-07-31 01308468 frs-countries:EnglandWales 2022-08-01 2023-07-31 01308468 2021-07-31 01308468 2022-07-31 01308468 2021-08-01 2022-07-31 01308468 frs-core:ShareCapital 2022-07-31 01308468 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 01308468
Dalmarni Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
PKW Accountancy Limited
Second Floor
1 Church Square
Leighton Buzzard
Bedfordshire
LU7 1AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01308468
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 236,923 236,051
236,923 236,051
CURRENT ASSETS
Debtors 78 150
Cash at bank and in hand 40,786 35,121
40,864 35,271
Creditors: Amounts Falling Due Within One Year 5 (861 ) (837 )
NET CURRENT ASSETS (LIABILITIES) 40,003 34,434
TOTAL ASSETS LESS CURRENT LIABILITIES 276,926 270,485
NET ASSETS 276,926 270,485
CAPITAL AND RESERVES
Called up share capital 7 120,000 120,000
Profit and Loss Account 156,926 150,485
SHAREHOLDERS' FUNDS 276,926 270,485
For the year ending 31 July 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.
The financial statements were approved by the board of directors on 1 April 2024 and were signed on its behalf by:
J A Aitchison
Director
1st April 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Dalmarni Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01308468 . The registered office is 1 Church Square, Leighton Buzzard, Bedfordshire, LU7 1AE.
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. 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 years 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 assets reflect 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: 2 (2022: 2)
2 2
4. Investments
Listed
£
Cost
As at 1 August 2022 236,051
Revaluations 872
As at 31 July 2023 236,923
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 236,923
As at 1 August 2022 236,051
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 861 837
861 837
6. Deferred Taxation
The provision for deferred tax is made up as follows:
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 120,000 120,000
Page 3