Acorah Software Products - Accounts Production 15.0.500 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 11605844 Mr Henry Pattinson Mr William Cleaver iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11605844 2022-10-31 11605844 2023-10-31 11605844 2022-11-01 2023-10-31 11605844 frs-core:CurrentFinancialInstruments 2023-10-31 11605844 frs-core:Non-currentFinancialInstruments 2023-10-31 11605844 frs-core:PlantMachinery 2023-10-31 11605844 frs-core:PlantMachinery 2022-11-01 2023-10-31 11605844 frs-core:PlantMachinery 2022-10-31 11605844 frs-core:ShareCapital 2023-10-31 11605844 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11605844 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11605844 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11605844 frs-bus:SmallEntities 2022-11-01 2023-10-31 11605844 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11605844 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11605844 frs-bus:Director1 2022-11-01 2023-10-31 11605844 frs-bus:Director2 2022-11-01 2023-10-31 11605844 frs-countries:EnglandWales 2022-11-01 2023-10-31 11605844 2021-10-31 11605844 2022-10-31 11605844 2021-11-01 2022-10-31 11605844 frs-core:CurrentFinancialInstruments 2022-10-31 11605844 frs-core:Non-currentFinancialInstruments 2022-10-31 11605844 frs-core:ShareCapital 2022-10-31 11605844 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 11605844
Dusk & Duchy 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: 11605844
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,858 13,525
24,858 13,525
CURRENT ASSETS
Stocks 5 1,000 500
Debtors 6 - 2,755
Cash at bank and in hand 23,195 8,418
24,195 11,673
Creditors: Amounts Falling Due Within One Year 7 (77,990 ) (21,455 )
NET CURRENT ASSETS (LIABILITIES) (53,795 ) (9,782 )
TOTAL ASSETS LESS CURRENT LIABILITIES (28,937 ) 3,743
Creditors: Amounts Falling Due After More Than One Year 8 (1,939 ) (1,210 )
NET (LIABILITIES)/ASSETS (30,876 ) 2,533
CAPITAL AND RESERVES
Called up share capital 10 500 500
Profit and Loss Account (31,376 ) 2,033
SHAREHOLDERS' FUNDS (30,876) 2,533
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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 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.
On behalf of the board
Mr Henry Pattinson
Director
30/07/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Dusk & Duchy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11605844 . The registered office is Flat 5, 37 Brunswick Square, Hove, BN3 1ED.
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:
Plant & Machinery 25% reducing balance
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: 2)
7 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 22,269
Additions 22,728
Disposals (4,332 )
As at 31 October 2023 40,665
Depreciation
As at 1 November 2022 8,744
Provided during the period 8,834
Disposals (1,771 )
As at 31 October 2023 15,807
Net Book Value
As at 31 October 2023 24,858
As at 1 November 2022 13,525
5. Stocks
2023 2022
£ £
Stock 1,000 500
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 2,755
- 2,755
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 23,719 -
Bank loans and overdrafts 2,271 440
Other creditors 42,244 20,665
Taxation and social security 9,756 350
77,990 21,455
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 1,939 1,210
1,939 1,210
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 1,210 1,650
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 500 500
11. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £217 (PY NIL) were due to the fund. They are included in Other Creditors.
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