Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 07843328 Dr J Louw Dr A A Louw Dr J Louw true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07843328 2022-11-30 07843328 2023-11-30 07843328 2022-12-01 2023-11-30 07843328 frs-core:Non-currentFinancialInstruments 2023-11-30 07843328 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 07843328 frs-core:PlantMachinery 2022-12-01 2023-11-30 07843328 frs-core:ShareCapital 2023-11-30 07843328 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07843328 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07843328 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 07843328 frs-bus:SmallEntities 2022-12-01 2023-11-30 07843328 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 07843328 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07843328 1 2022-12-01 2023-11-30 07843328 frs-bus:Director1 2022-12-01 2023-11-30 07843328 frs-bus:Director2 2022-12-01 2023-11-30 07843328 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 07843328 frs-countries:EnglandWales 2022-12-01 2023-11-30 07843328 2021-11-30 07843328 2022-11-30 07843328 2021-12-01 2022-11-30 07843328 frs-core:Non-currentFinancialInstruments 2022-11-30 07843328 frs-core:ShareCapital 2022-11-30 07843328 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 07843328
Dagelia Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
KINGSLEY
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
In accordance with our engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 November 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
30/08/2024
KINGSLEY
Chartered Certified Accountants
Kingsley House
19 The Beach
Clevedon
N Somerset
BS21 7QU
Page 1
Page 2
Abridged Balance Sheet
Registered number: 07843328
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,609,668 1,657,463
1,609,668 1,657,463
CURRENT ASSETS
Debtors 5 163,042 104,652
Cash at bank and in hand 800 57,044
163,842 161,696
Creditors: Amounts Falling Due Within One Year (1,296,639 ) (1,248,585 )
NET CURRENT ASSETS (LIABILITIES) (1,132,797 ) (1,086,889 )
TOTAL ASSETS LESS CURRENT LIABILITIES 476,871 570,574
Creditors: Amounts Falling Due After More Than One Year (411,688 ) (559,302 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,513 ) (7,739 )
NET ASSETS 57,670 3,533
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 57,570 3,433
SHAREHOLDERS' FUNDS 57,670 3,533
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Page 3
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr A A Louw
Director
30/08/2024
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Abridged Financial Statements
1. General Information
Dagelia Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared on the going concern basis. The major part of the company's working capital requirements are provided by loans from the directors. These loans are repayable on demand; however the directors have indicated that this support will continue for the foreseeable future.

There are no material uncertainties of which the directors are aware having considered the above and made due enquiries. As such, they continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.
2.2. 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:
Freehold 2% on cost
Plant & Machinery 20% reducing balance
2.3. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
1.4. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees during the year, excluding directors, was: NIL (2022: NIL)
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4. Tangible Assets
Total
£
Cost
As at 1 December 2022 2,035,627
As at 30 November 2023 2,035,627
Depreciation
As at 1 December 2022 378,164
Provided during the period 47,795
As at 30 November 2023 425,959
Net Book Value
As at 30 November 2023 1,609,668
As at 1 December 2022 1,657,463
5. Debtors
2023 2022
£ £
Due after more than one year
Trade debtors 105,000 45,000
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
The directors' loans are included in Other Creditors Due Within One Year and are interest-free and repayable on demand. The directors intend to withdraw the loans as and when the company has sufficient funds to repay them without affecting its cash flow. Neither director's loan account was overdrawn at any time during the year.
The company has rental agreements with a number of tenants including Watersedge Blue Ltd, a limited company in which Dagelia Ltd's directors are shareholders. The applicable leases are subject to formal written agreements under normal market conditions without incentive. Rental income derived from such connected party leases during the year under review was £108,000 (2022 £108,000).
Payment of £500 (2022: £0 ) was made to a family member for administrative support.
8. Ultimate Controlling Party
The company is controlled by its directors who are both dental surgeons.
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