Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 00998898 Mr Clive Richards Mrs Denise Richards Mrs Denise Richards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00998898 2023-04-30 00998898 2024-04-30 00998898 2023-05-01 2024-04-30 00998898 frs-core:CurrentFinancialInstruments 2024-04-30 00998898 frs-core:PlantMachinery 2024-04-30 00998898 frs-core:PlantMachinery 2023-05-01 2024-04-30 00998898 frs-core:PlantMachinery 2023-04-30 00998898 frs-core:ShareCapital 2024-04-30 00998898 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 00998898 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 00998898 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 00998898 frs-bus:SmallEntities 2023-05-01 2024-04-30 00998898 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 00998898 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 00998898 frs-core:UnlistedNon-exchangeTraded 2024-04-30 00998898 frs-core:UnlistedNon-exchangeTraded 2023-04-30 00998898 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 00998898 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 00998898 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 00998898 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 00998898 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 00998898 frs-bus:Director1 2023-05-01 2024-04-30 00998898 frs-bus:Director2 2023-05-01 2024-04-30 00998898 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 00998898 frs-countries:EnglandWales 2023-05-01 2024-04-30 00998898 2022-04-30 00998898 2023-04-30 00998898 2022-05-01 2023-04-30 00998898 frs-core:CurrentFinancialInstruments 2023-04-30 00998898 frs-core:ShareCapital 2023-04-30 00998898 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 00998898
Dial Art(P.C.)Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Simpson Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00998898
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 686 292
Investments 5 63,000 76,085
63,686 76,377
CURRENT ASSETS
Stocks 6 843 499
Debtors 7 22,894 32,523
Cash at bank and in hand 9,118 15,612
32,855 48,634
Creditors: Amounts Falling Due Within One Year 8 (61,039 ) (48,600 )
NET CURRENT ASSETS (LIABILITIES) (28,184 ) 34
TOTAL ASSETS LESS CURRENT LIABILITIES 35,502 76,411
NET ASSETS 35,502 76,411
CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Profit and Loss Account 25,502 66,411
SHAREHOLDERS' FUNDS 35,502 76,411
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Page 2
For the year ending 30 April 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 Clive Richards
Director
16/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dial Art(P.C.)Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00998898 . The registered office is Alum House, 5 Alum Chine Road, Westbourne, Bournemouth, Dorset, BH4 8DT.
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:
Plant & Machinery 15% Reducing Balance Method
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 344
Additions 1,630
Disposals (1,115 )
As at 30 April 2024 859
Depreciation
As at 1 May 2023 52
Provided during the period 121
As at 30 April 2024 173
Net Book Value
As at 30 April 2024 686
As at 1 May 2023 292
5. Investments
Unlisted
£
Cost
As at 1 May 2023 76,085
Revaluations (13,085 )
As at 30 April 2024 63,000
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 63,000
As at 1 May 2023 76,085
6. Stocks
2024 2023
£ £
Stock 843 499
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Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,048 22,299
Other debtors 7,846 10,224
22,894 32,523
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,787 12,336
Other creditors 53,252 33,821
Taxation and social security - 2,443
61,039 48,600
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,000 10,000
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