Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 06477591 Mrs Deborah Butler Mrs Hannah Butler-Hand iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06477591 2023-01-31 06477591 2024-01-31 06477591 2023-02-01 2024-01-31 06477591 frs-core:CurrentFinancialInstruments 2024-01-31 06477591 frs-core:FurnitureFittings 2024-01-31 06477591 frs-core:FurnitureFittings 2023-02-01 2024-01-31 06477591 frs-core:FurnitureFittings 2023-01-31 06477591 frs-core:ShareCapital 2024-01-31 06477591 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 06477591 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 06477591 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 06477591 frs-bus:SmallEntities 2023-02-01 2024-01-31 06477591 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 06477591 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 06477591 frs-bus:Director1 2023-02-01 2024-01-31 06477591 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 06477591 frs-countries:EnglandWales 2023-02-01 2024-01-31 06477591 2022-01-31 06477591 2023-01-31 06477591 2022-02-01 2023-01-31 06477591 frs-core:CurrentFinancialInstruments 2023-01-31 06477591 frs-core:ShareCapital 2023-01-31 06477591 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 06477591
DRB Hygiene Services Limited
Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06477591
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 170
- 170
CURRENT ASSETS
Debtors 5 10,162 10,383
Cash at bank and in hand 41,020 31,476
51,182 41,859
Creditors: Amounts Falling Due Within One Year 6 (20,710 ) (20,681 )
NET CURRENT ASSETS (LIABILITIES) 30,472 21,178
TOTAL ASSETS LESS CURRENT LIABILITIES 30,472 21,348
PROVISIONS FOR LIABILITIES
Deferred Taxation - (32 )
NET ASSETS 30,472 21,316
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 30,470 21,314
SHAREHOLDERS' FUNDS 30,472 21,316
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For the year ending 31 January 2024 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
Mrs Deborah Butler
Director
15 August 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
DRB Hygiene Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06477591 . The registered office is C/O Lavenham Dental Practice, 5 Church Street, Lavenham, Sudbury, Suffolk, CO10 9QT.
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 consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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:
Equipment 33% on cost
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Equipment
£
Cost
As at 1 February 2023 1,896
As at 31 January 2024 1,896
Depreciation
As at 1 February 2023 1,726
Provided during the period 170
As at 31 January 2024 1,896
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 170
5. Debtors
2024 2023
£ £
Due within one year
Amounts recoverable on contracts 5,411 6,817
Other debtors 4,751 3,566
10,162 10,383
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,247 3,780
Bank loans and overdrafts - 2,000
Corporation tax 5,089 4,501
Social security & other taxes 85 19
Accrued expenses 422 459
Director's loan account 11,867 9,922
20,710 20,681
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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