Acorah Software Products - Accounts Production 15.0.600 false true false 1 April 2023 31 March 2024 31 March 2024 9523538 Mr Duncan Aston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9523538 2023-03-31 9523538 2024-03-31 9523538 2023-04-01 2024-03-31 9523538 frs-core:CurrentFinancialInstruments 2024-03-31 9523538 frs-core:ComputerEquipment 2024-03-31 9523538 frs-core:ComputerEquipment 2023-04-01 2024-03-31 9523538 frs-core:ComputerEquipment 2023-03-31 9523538 frs-core:FurnitureFittings 2023-04-01 2024-03-31 9523538 frs-core:MotorVehicles 2024-03-31 9523538 frs-core:MotorVehicles 2023-04-01 2024-03-31 9523538 frs-core:MotorVehicles 2023-03-31 9523538 frs-core:PlantMachinery 2024-03-31 9523538 frs-core:PlantMachinery 2023-04-01 2024-03-31 9523538 frs-core:PlantMachinery 2023-03-31 9523538 frs-core:WithinOneYear 2024-03-31 9523538 frs-core:ShareCapital 2024-03-31 9523538 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 9523538 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 9523538 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 9523538 frs-bus:SmallEntities 2023-04-01 2024-03-31 9523538 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 9523538 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 9523538 frs-bus:Director1 2023-04-01 2024-03-31 9523538 frs-countries:EnglandWales 2023-04-01 2024-03-31
Registered number: 9523538
D J Aston Limted
Unaudited Financial Statements
For The Year Ended 31 March 2024
Accountancy Gems Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9523538
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 32,885
32,885
CURRENT ASSETS
Stocks 5 182
Debtors 6 6,900
Cash at bank and in hand 3,976
11,058
Creditors: Amounts Falling Due Within One Year 7 (34,173 )
NET CURRENT ASSETS (LIABILITIES) (23,115 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,770
NET ASSETS 9,770
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 9,670
SHAREHOLDERS' FUNDS 9,770
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For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Duncan Aston
Director
4th September 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
D J Aston Limted is a private company, limited by shares, incorporated in England & Wales, registered number 9523538 . The registered office is 6 Wilkinson Close, Eaton Socon, Cambs, PE19 8HJ.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 20
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 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 year was: 2
2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 9,340 - - 9,340
Additions - 38,400 1,535 39,935
As at 31 March 2024 9,340 38,400 1,535 49,275
Depreciation
As at 1 April 2023 6,634 - 1,326 7,960
Provided during the period 541 7,680 209 8,430
As at 31 March 2024 7,175 7,680 1,535 16,390
Net Book Value
As at 31 March 2024 2,165 30,720 - 32,885
As at 1 April 2023 2,706 - (1,326 ) 1,380
5. Stocks
2024
£
Stock 182
6. Debtors
2024
£
Due within one year
Trade debtors 6,900
7. Creditors: Amounts Falling Due Within One Year
2024
£
Net obligations under finance lease and hire purchase contracts 16,033
Trade creditors (1 )
Amounts owed to participating interests 17,745
Other creditors 392
Taxation and social security 4
34,173
8. Obligations Under Finance Leases and Hire Purchase
2024
£
The future minimum finance lease payments are as follows:
Not later than one year 16,033
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9. Share Capital
2024
£
Allotted, Called up and fully paid 100
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