Acorah Software Products - Accounts Production 14.6.300 false true false 25 November 2022 30 November 2023 30 November 2023 SC751454 Mrs Christina Quinn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC751454 2022-11-24 SC751454 2023-11-30 SC751454 2022-11-25 2023-11-30 SC751454 frs-core:CurrentFinancialInstruments 2023-11-30 SC751454 frs-core:PlantMachinery 2023-11-30 SC751454 frs-core:PlantMachinery 2022-11-25 2023-11-30 SC751454 frs-core:PlantMachinery 2022-11-24 SC751454 frs-core:ShareCapital 2023-11-30 SC751454 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC751454 frs-bus:PrivateLimitedCompanyLtd 2022-11-25 2023-11-30 SC751454 frs-bus:FilletedAccounts 2022-11-25 2023-11-30 SC751454 frs-bus:SmallEntities 2022-11-25 2023-11-30 SC751454 frs-bus:AuditExempt-NoAccountantsReport 2022-11-25 2023-11-30 SC751454 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-25 2023-11-30 SC751454 frs-bus:Director1 2022-11-25 2023-11-30 SC751454 frs-countries:Scotland 2022-11-25 2023-11-30
Registered number: SC751454
Dlp Group Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC751454
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 9,831
9,831
CURRENT ASSETS
Debtors 5 24,063
Cash at bank and in hand 12,141
36,204
Creditors: Amounts Falling Due Within One Year 6 (38,726 )
NET CURRENT ASSETS (LIABILITIES) (2,522 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,309
NET ASSETS 7,309
CAPITAL AND RESERVES
Called up share capital 7 10
Profit and Loss Account 7,299
SHAREHOLDERS' FUNDS 7,309
For the year ending 30 November 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
Mrs Christina Quinn
Director
20th August 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Dlp Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC751454 . The registered office is 95 Easter Road, Edinburgh, EH7 5PW.
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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12
12
4. Tangible Assets
Plant & Machinery
£
Cost
As at 25 November 2022 -
Additions 13,108
As at 30 November 2023 13,108
Depreciation
As at 25 November 2022 -
Provided during the period 3,277
As at 30 November 2023 3,277
Net Book Value
As at 30 November 2023 9,831
As at 25 November 2022 -
Page 2
Page 3
5. Debtors
2023
£
Due within one year
Trade debtors 11,418
Other debtors 12,645
24,063
6. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 1,477
Other creditors 22,043
Taxation and social security 15,206
38,726
7. Share Capital
2023
£
Allotted, Called up and fully paid 10
Page 3