Acorah Software Products - Accounts Production 14.5.601 false true true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 09118729 Mr Alin Denes Mrs Cristina Denes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09118729 2022-07-31 09118729 2023-07-31 09118729 2022-08-01 2023-07-31 09118729 frs-core:Non-currentFinancialInstruments 2023-07-31 09118729 frs-core:PlantMachinery 2022-08-01 2023-07-31 09118729 frs-core:ShareCapital 2023-07-31 09118729 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09118729 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09118729 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 09118729 frs-bus:SmallEntities 2022-08-01 2023-07-31 09118729 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09118729 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09118729 frs-bus:Director1 2022-08-01 2023-07-31 09118729 frs-bus:Director2 2022-08-01 2023-07-31 09118729 1 2022-08-01 2023-07-31 09118729 frs-countries:EnglandWales 2022-08-01 2023-07-31 09118729 2021-07-31 09118729 2022-07-31 09118729 2021-08-01 2022-07-31 09118729 frs-core:Non-currentFinancialInstruments 2022-07-31 09118729 frs-core:ShareCapital 2022-07-31 09118729 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 09118729 1 2021-08-01 2022-07-31
Registered number: 09118729
DENES ELECTRICAL LTD
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 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: 09118729
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 43,745 14,760
Cash at bank and in hand 3,277 2
47,022 14,762
Creditors: Amounts Falling Due Within One Year (12,677 ) (51,427 )
NET CURRENT ASSETS (LIABILITIES) 34,345 (36,665 )
TOTAL ASSETS LESS CURRENT LIABILITIES 34,345 (36,665 )
Creditors: Amounts Falling Due After More Than One Year (29,097 ) -
NET ASSETS/(LIABILITIES) 5,248 (36,665 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 5,246 (36,667 )
SHAREHOLDERS' FUNDS 5,248 (36,665)
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Alin Denes
Director
06/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
DENES ELECTRICAL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09118729 . The registered office is 2 Buxton Path, Watford, WD19 7DR.
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. Going Concern Disclosure
At the time of approving the financial statements, the director has reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future.Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements
2.3. 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.
2.4. 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 SLM
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Directors 2 2
3 3
4. Tangible Assets
Total
£
Cost
As at 1 August 2022 2,015
As at 31 July 2023 2,015
Depreciation
As at 1 August 2022 2,015
As at 31 July 2023 2,015
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 July 2023 -
As at 1 August 2022 -
5. Debtors
2023 2022
£ £
Due after more than one year
Directors loan account 37,775 -
37,775 -
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4