Acorah Software Products - Accounts Production 15.0.500 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 06514839 Mr Stephen Mitchell Mr David Skilton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06514839 2023-04-30 06514839 2024-04-30 06514839 2023-05-01 2024-04-30 06514839 frs-core:CurrentFinancialInstruments 2024-04-30 06514839 frs-core:ComputerEquipment 2024-04-30 06514839 frs-core:ComputerEquipment 2023-05-01 2024-04-30 06514839 frs-core:ComputerEquipment 2023-04-30 06514839 frs-core:FurnitureFittings 2024-04-30 06514839 frs-core:FurnitureFittings 2023-05-01 2024-04-30 06514839 frs-core:FurnitureFittings 2023-04-30 06514839 frs-core:NetGoodwill 2024-04-30 06514839 frs-core:NetGoodwill 2023-05-01 2024-04-30 06514839 frs-core:NetGoodwill 2023-04-30 06514839 frs-core:MotorVehicles 2024-04-30 06514839 frs-core:MotorVehicles 2023-05-01 2024-04-30 06514839 frs-core:MotorVehicles 2023-04-30 06514839 frs-core:PlantMachinery 2024-04-30 06514839 frs-core:PlantMachinery 2023-05-01 2024-04-30 06514839 frs-core:PlantMachinery 2023-04-30 06514839 frs-core:ShareCapital 2024-04-30 06514839 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 06514839 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 06514839 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 06514839 frs-bus:SmallEntities 2023-05-01 2024-04-30 06514839 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 06514839 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 06514839 frs-bus:Director1 2023-05-01 2024-04-30 06514839 frs-bus:Director2 2023-05-01 2024-04-30 06514839 frs-core:CurrentFinancialInstruments 5 2024-04-30 06514839 frs-countries:EnglandWales 2023-05-01 2024-04-30 06514839 2022-04-30 06514839 2023-04-30 06514839 2022-05-01 2023-04-30 06514839 frs-core:CurrentFinancialInstruments 2023-04-30 06514839 frs-core:ShareCapital 2023-04-30 06514839 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 06514839 frs-core:CurrentFinancialInstruments 5 2023-04-30
Registered number: 06514839
DHA Architecture Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Tailored Accountancy Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06514839
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 97,065 185,733
97,065 185,733
CURRENT ASSETS
Debtors 6 639,979 660,424
Cash at bank and in hand 424,379 256,684
1,064,358 917,108
Creditors: Amounts Falling Due Within One Year 7 (598,337 ) (649,319 )
NET CURRENT ASSETS (LIABILITIES) 466,021 267,789
TOTAL ASSETS LESS CURRENT LIABILITIES 563,086 453,522
NET ASSETS 563,086 453,522
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 562,086 452,522
SHAREHOLDERS' FUNDS 563,086 453,522
For the year ending 30 April 2024 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 20 May 2024 and were signed on its behalf by:
Mr Stephen Mitchell
Director
Mr David Skilton
Director
20/05/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
DHA Architecture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06514839 . The registered office is Brooklands Farm Business Park , Bottle Lane, Binfield, Bracknell, RG42 5QX.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was 22 (2023: 20)
22 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 260,000
As at 30 April 2024 260,000
Amortisation
As at 1 May 2023 260,000
As at 30 April 2024 260,000
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 10,600 312,085 8,750 52,919 384,354
Additions - - - 1,943 1,943
Disposals - (58,290 ) - (10,312 ) (68,602 )
As at 30 April 2024 10,600 253,795 8,750 44,550 317,695
Depreciation
As at 1 May 2023 4,638 147,940 7,549 38,494 198,621
Provided during the period 1,490 41,036 281 3,789 46,596
Disposals - (15,483 ) - (9,104 ) (24,587 )
As at 30 April 2024 6,128 173,493 7,830 33,179 220,630
Net Book Value
As at 30 April 2024 4,472 80,302 920 11,371 97,065
As at 1 May 2023 5,962 164,145 1,201 14,425 185,733
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 573,458 627,582
Amounts recoverable on contracts 45,050 11,075
Prepayments and accrued income 19,671 21,767
Other debtors 1,800 -
639,979 660,424
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1,864 ) 11,410
Corporation tax 243,976 159,931
Other taxes and social security 44,127 48,422
VAT 112,437 105,660
Pension creditor 13 3,481
Bonus accrual 68,500 36,820
Accruals 3,100 3,425
Directors' loan accounts 128,048 280,170
598,337 649,319
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4