Acorah Software Products - Accounts Production 15.0.500 false true false 7 March 2023 31 March 2024 31 March 2024 NI695171 Mr Gerald Neill Mr Michael Neill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI695171 2023-03-06 NI695171 2024-03-31 NI695171 2023-03-07 2024-03-31 NI695171 frs-core:CurrentFinancialInstruments 2024-03-31 NI695171 frs-core:ShareCapital 2024-03-31 NI695171 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 NI695171 frs-bus:PrivateLimitedCompanyLtd 2023-03-07 2024-03-31 NI695171 frs-bus:FilletedAccounts 2023-03-07 2024-03-31 NI695171 frs-bus:SmallEntities 2023-03-07 2024-03-31 NI695171 frs-bus:AuditExempt-NoAccountantsReport 2023-03-07 2024-03-31 NI695171 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-07 2024-03-31 NI695171 frs-core:CostValuation 2023-03-06 NI695171 frs-core:AdditionsToInvestments 2024-03-31 NI695171 frs-core:CostValuation 2024-03-31 NI695171 frs-core:ProvisionsForImpairmentInvestments 2023-03-06 NI695171 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 NI695171 frs-bus:Director1 2023-03-07 2024-03-31 NI695171 frs-bus:Director2 2023-03-07 2024-03-31 NI695171 frs-countries:NorthernIreland 2023-03-07 2024-03-31
Registered number: NI695171
Daybreak Investments Ltd
Unaudited Financial Statements
For the Period 7 March 2023 to 31 March 2024
Broad Street Advisory Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI695171
31 March 2024
Notes £ £
FIXED ASSETS
Investments 4 97,972
97,972
CURRENT ASSETS
Cash at bank and in hand 630
630
Creditors: Amounts Falling Due Within One Year 5 (98,104 )
NET CURRENT ASSETS (LIABILITIES) (97,474 )
TOTAL ASSETS LESS CURRENT LIABILITIES 498
NET ASSETS 498
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 398
SHAREHOLDERS' FUNDS 498
For the period ending 31 March 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 Gerald Neill
Director
06/09/2024
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
Daybreak Investments Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI695171 . The registered office is 68 Whinney Hill, Holywood, Co Down, BT18 0HG.
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
Rental income is measured at the fair value of the consideration received or receivable, net of discounts.
2.3. Taxation
Corporation tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investments
Other
£
Cost
As at 7 March 2023 -
Additions 97,972
As at 31 March 2024 97,972
Provision
As at 7 March 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 97,972
As at 7 March 2023 -
Other investments comprise an investment property held in Belfast, Northern Ireland.
5. Creditors: Amounts Falling Due Within One Year
31 March 2024
£
Corporation tax 474
Other creditors 600
Accruals and deferred income 750
Directors' loan accounts 96,280
98,104
Page 2
Page 3
6. Share Capital
31 March 2024
£
Allotted, Called up and fully paid 100
7. Related Party Transactions
No individual shareholder acting on their own behalf can exercise control over the affairs of the company.
The key management personnel are the directors.
Page 3