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 07474761 Mr David Harris Mrs Sarah Anne Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07474761 2023-01-31 07474761 2024-01-31 07474761 2023-02-01 2024-01-31 07474761 frs-core:CurrentFinancialInstruments 2024-01-31 07474761 frs-core:ComputerEquipment 2024-01-31 07474761 frs-core:ComputerEquipment 2023-02-01 2024-01-31 07474761 frs-core:ComputerEquipment 2023-01-31 07474761 frs-core:ShareCapital 2024-01-31 07474761 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 07474761 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 07474761 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 07474761 frs-bus:SmallEntities 2023-02-01 2024-01-31 07474761 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 07474761 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 07474761 frs-bus:Director1 2023-02-01 2024-01-31 07474761 frs-bus:Director1 2023-01-31 07474761 frs-bus:Director1 2024-01-31 07474761 frs-bus:Director2 2023-02-01 2024-01-31 07474761 frs-core:CurrentFinancialInstruments 3 2024-01-31 07474761 frs-countries:EnglandWales 2023-02-01 2024-01-31 07474761 2022-01-31 07474761 2023-01-31 07474761 2022-02-01 2023-01-31 07474761 frs-core:CurrentFinancialInstruments 2023-01-31 07474761 frs-core:ShareCapital 2023-01-31 07474761 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 07474761 frs-core:CurrentFinancialInstruments 3 2023-01-31
Registered number: 07474761
DPH Legal Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
TaxAssist Accountants
Chartered Certified Accountants
175 Wokingham Road
Reading
Berkshire
RG6 1LT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07474761
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,318 9,952
16,318 9,952
CURRENT ASSETS
Debtors 5 906,743 816,987
Cash at bank and in hand 893,632 1,030,789
1,800,375 1,847,776
Creditors: Amounts Falling Due Within One Year 6 (311,393 ) (403,633 )
NET CURRENT ASSETS (LIABILITIES) 1,488,982 1,444,143
TOTAL ASSETS LESS CURRENT LIABILITIES 1,505,300 1,454,095
NET ASSETS 1,505,300 1,454,095
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 1,505,297 1,454,092
SHAREHOLDERS' FUNDS 1,505,300 1,454,095
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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 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 David Harris
Director
5th June 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DPH Legal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07474761 . The registered office is 175 Wokingham Road, Reading, RG6 1LT.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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 year 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 asset reflects 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.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was 16 (2023: 14)
16 14
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2023 25,233
Additions 11,806
As at 31 January 2024 37,039
Depreciation
As at 1 February 2023 15,281
Provided during the period 5,440
As at 31 January 2024 20,721
Net Book Value
As at 31 January 2024 16,318
As at 1 February 2023 9,952
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 750,641 775,832
Prepayments and accrued income 46,560 38,840
Other debtors 49,792 2,242
Other taxes and social security - 73
Directors' loan accounts 59,750 -
906,743 816,987
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,109 68,602
Corporation tax 195,283 205,511
VAT 102,161 125,112
Other creditors - Nest Pension (Current liabilities - creditors < 1 year) 2,506 1,874
Other creditors 1,800 -
Accruals and deferred income 2,534 2,534
311,393 403,633
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr David Harris - 69,500 9,750 - 59,750
The above loan is unsecured, interest free and repayable on demand.
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