Acorah Software Products - Accounts Production 15.0.500 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 11480161 Ms Naomi Hayward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11480161 2022-07-31 11480161 2023-07-31 11480161 2022-08-01 2023-07-31 11480161 frs-core:CurrentFinancialInstruments 2023-07-31 11480161 frs-core:Non-currentFinancialInstruments 2023-07-31 11480161 frs-core:ComputerEquipment 2023-07-31 11480161 frs-core:ComputerEquipment 2022-08-01 2023-07-31 11480161 frs-core:ComputerEquipment 2022-07-31 11480161 frs-core:FurnitureFittings 2023-07-31 11480161 frs-core:FurnitureFittings 2022-08-01 2023-07-31 11480161 frs-core:FurnitureFittings 2022-07-31 11480161 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 11480161 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 11480161 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 11480161 frs-core:PlantMachinery 2023-07-31 11480161 frs-core:PlantMachinery 2022-08-01 2023-07-31 11480161 frs-core:PlantMachinery 2022-07-31 11480161 frs-core:SharePremium 2023-07-31 11480161 frs-core:ShareCapital 2023-07-31 11480161 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 11480161 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 11480161 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 11480161 frs-bus:SmallEntities 2022-08-01 2023-07-31 11480161 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 11480161 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 11480161 frs-bus:Director1 2022-08-01 2023-07-31 11480161 frs-countries:EnglandWales 2022-08-01 2023-07-31 11480161 2021-07-31 11480161 2022-07-31 11480161 2021-08-01 2022-07-31 11480161 frs-core:CurrentFinancialInstruments 2022-07-31 11480161 frs-core:Non-currentFinancialInstruments 2022-07-31 11480161 frs-core:SharePremium 2022-07-31 11480161 frs-core:ShareCapital 2022-07-31 11480161 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 11480161
Dn Hay Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11480161
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,318 162,551
130,318 162,551
CURRENT ASSETS
Stocks 5 37,000 27,700
Debtors 6 74,899 63,797
Cash at bank and in hand 29,064 32,822
140,963 124,319
Creditors: Amounts Falling Due Within One Year 7 (77,144 ) (230,746 )
NET CURRENT ASSETS (LIABILITIES) 63,819 (106,427 )
TOTAL ASSETS LESS CURRENT LIABILITIES 194,137 56,124
Creditors: Amounts Falling Due After More Than One Year 8 (67,813 ) (47,132 )
NET ASSETS 126,324 8,992
CAPITAL AND RESERVES
Called up share capital 9 2 2
Share premium account 151,516 15,000
Profit and Loss Account (25,194 ) (6,010 )
SHAREHOLDERS' FUNDS 126,324 8,992
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Naomi Hayward
Director
29/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dn Hay Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11480161 . The registered office is 71-76 Shelton Street, London, WC2H 9JQ.
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:
Leasehold 20% Striaght Line
Plant & Machinery 20% Striaght Line
Fixtures & Fittings 20% Striaght Line
Computer Equipment 20% Striaght Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was 7 (2022: 6)
7 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2022 98,987 12,276 76,818 4,702 192,783
Additions - 424 1,437 1,917 3,778
Disposals - - (12,560 ) - (12,560 )
As at 31 July 2023 98,987 12,700 65,695 6,619 184,001
...CONTINUED
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Page 4
Depreciation
As at 1 August 2022 4,420 8,548 15,823 1,441 30,232
Provided during the period 19,843 2,456 211 941 23,451
As at 31 July 2023 24,263 11,004 16,034 2,382 53,683
Net Book Value
As at 31 July 2023 74,724 1,696 49,661 4,237 130,318
As at 1 August 2022 94,567 3,728 60,995 3,261 162,551
5. Stocks
2023 2022
£ £
Finished goods 37,000 27,700
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,391 3,603
Other debtors 65,508 46,004
VAT - 14,190
74,899 63,797
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24,970 69,028
Other taxes and social security 1,579 3,242
VAT 10,994 -
Net wages 17,641 9,901
Other creditors 21,960 148,575
77,144 230,746
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 67,813 47,132
67,813 47,132
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
As at the year ended 31 July 2022, the company owed the director £1386 (2022; £1075).
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