Acorah Software Products - Accounts Production 15.0.400 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09026408 Mr Ben Govier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09026408 2022-10-31 09026408 2023-10-31 09026408 2022-11-01 2023-10-31 09026408 frs-core:CurrentFinancialInstruments 2023-10-31 09026408 frs-core:Non-currentFinancialInstruments 2023-10-31 09026408 frs-core:ComputerEquipment 2023-10-31 09026408 frs-core:ComputerEquipment 2022-11-01 2023-10-31 09026408 frs-core:ComputerEquipment 2022-10-31 09026408 frs-core:FurnitureFittings 2023-10-31 09026408 frs-core:FurnitureFittings 2022-11-01 2023-10-31 09026408 frs-core:FurnitureFittings 2022-10-31 09026408 frs-core:PlantMachinery 2023-10-31 09026408 frs-core:PlantMachinery 2022-11-01 2023-10-31 09026408 frs-core:PlantMachinery 2022-10-31 09026408 frs-core:ShareCapital 2023-10-31 09026408 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09026408 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09026408 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 09026408 frs-bus:SmallEntities 2022-11-01 2023-10-31 09026408 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09026408 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09026408 frs-bus:Director1 2022-11-01 2023-10-31 09026408 1 2022-11-01 2023-10-31 09026408 frs-countries:EnglandWales 2022-11-01 2023-10-31 09026408 2021-10-31 09026408 2022-10-31 09026408 2021-11-01 2022-10-31 09026408 frs-core:CurrentFinancialInstruments 2022-10-31 09026408 frs-core:Non-currentFinancialInstruments 2022-10-31 09026408 frs-core:ShareCapital 2022-10-31 09026408 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 09026408 1 2021-11-01 2022-10-31
Registered number: 09026408
Dylan's Ice Cream Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09026408
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 56,246 68,866
56,246 68,866
CURRENT ASSETS
Stocks 24,300 28,400
Debtors 4 16,823 39,867
Cash at bank and in hand 56 528
41,179 68,795
Creditors: Amounts Falling Due Within One Year 5 (116,811 ) (96,488 )
NET CURRENT ASSETS (LIABILITIES) (75,632 ) (27,693 )
TOTAL ASSETS LESS CURRENT LIABILITIES (19,386 ) 41,173
Creditors: Amounts Falling Due After More Than One Year 6 (188,231 ) (154,461 )
NET LIABILITIES (207,617 ) (113,288 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (207,618 ) (113,289 )
SHAREHOLDERS' FUNDS (207,617) (113,288)
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For the year ending 31 October 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 Ben Govier
Director
31 July 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The director believe the company to be a going concern and will continue to give their support to the company over the next 12 months.
1.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is recognised at the point that the customer takes delivery of the goods.
1.4. 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 and machinery 10 years straight line and 33% straight line
Fixtures and fittings 10 years straight line
Computer equipment 33% straight line
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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.
1.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. 
1.7. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
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1.8. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.
1.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 21 17
21 17
3. Tangible Assets
Plant and machinery Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 November 2022 122,957 28,834 4,452 156,243
Additions 1,125 - 428 1,553
As at 31 October 2023 124,082 28,834 4,880 157,796
Depreciation
As at 1 November 2022 61,168 22,239 3,970 87,377
Provided during the period 12,587 1,307 279 14,173
As at 31 October 2023 73,755 23,546 4,249 101,550
Net Book Value
As at 31 October 2023 50,327 5,288 631 56,246
As at 1 November 2022 61,789 6,595 482 68,866
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4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,323 20,928
Other debtors 10,500 18,939
16,823 39,867
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,720 141
Bank loans and overdrafts 14,548 8,129
Other creditors 1,223 5,707
Taxation and social security 96,320 82,511
116,811 96,488
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 43,514 39,104
Other creditors 144,717 115,357
188,231 154,461
7. General Information
Dylan's Ice Cream Limited is a private company, limited by shares and incorporated in England & Wales. The registered company number is 09026408 and the registered company office is 1 Junction Place, Haslemere, Surrey, United Kingdom, GU27 1LE.
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