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 07492503 Mr D L Kamara Mrs E Kamara iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07492503 2023-01-31 07492503 2024-01-31 07492503 2023-02-01 2024-01-31 07492503 frs-core:ComputerEquipment 2023-02-01 2024-01-31 07492503 frs-core:FurnitureFittings 2023-02-01 2024-01-31 07492503 frs-core:ShareCapital 2024-01-31 07492503 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 07492503 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 07492503 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 07492503 frs-bus:SmallEntities 2023-02-01 2024-01-31 07492503 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 07492503 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 07492503 frs-bus:Director1 2023-02-01 2024-01-31 07492503 frs-bus:Director1 2023-01-31 07492503 frs-bus:Director1 2024-01-31 07492503 frs-bus:Director2 2023-02-01 2024-01-31 07492503 frs-bus:Director2 2023-01-31 07492503 frs-bus:Director2 2024-01-31 07492503 frs-countries:EnglandWales 2023-02-01 2024-01-31 07492503 2022-01-31 07492503 2023-01-31 07492503 2022-02-01 2023-01-31 07492503 frs-core:ShareCapital 2023-01-31 07492503 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 07492503
Deni Power Systems Ltd
ABRIDGED Financial Statements
For The Year Ended 31 January 2024
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07492503
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 434 1,184
434 1,184
CURRENT ASSETS
Debtors 67,558 53,973
Cash at bank and in hand 228 4,341
67,786 58,314
Creditors: Amounts Falling Due Within One Year (67,877 ) (59,361 )
NET CURRENT ASSETS (LIABILITIES) (91 ) (1,047 )
TOTAL ASSETS LESS CURRENT LIABILITIES 343 137
NET ASSETS 343 137
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 341 135
SHAREHOLDERS' FUNDS 343 137
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Page 2
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D L Kamara
Director
30 August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Deni Power Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07492503 . The registered office is 5 Trelee Close, Hayle, Cornwall, TR27 4QB.
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:
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
3. Average Number of Employees
The average number of employees, including directors, during the year was 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 February 2023 30,478
As at 31 January 2024 30,478
...CONTINUED
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Depreciation
As at 1 February 2023 29,294
Provided during the period 750
As at 31 January 2024 30,044
Net Book Value
As at 31 January 2024 434
As at 1 February 2023 1,184
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
6. 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 Damian Kamara 22,922 38,663 28,855 - 32,730
Mrs Emily Kamara 9,861 32,080 24,331 - 17,610
The above loan is unsecured and repayable on demand, interest is charged at a commercial rate.
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