Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 7111657 Mr R G Dickinson Mr A Egerton Mr T Dickinson Mrs S D Dickinson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7111657 2022-12-31 7111657 2023-12-31 7111657 2023-01-01 2023-12-31 7111657 frs-core:CurrentFinancialInstruments 2023-12-31 7111657 frs-core:Non-currentFinancialInstruments 2023-12-31 7111657 frs-core:ComputerEquipment 2023-12-31 7111657 frs-core:ComputerEquipment 2023-01-01 2023-12-31 7111657 frs-core:ComputerEquipment 2022-12-31 7111657 frs-core:FurnitureFittings 2023-12-31 7111657 frs-core:FurnitureFittings 2023-01-01 2023-12-31 7111657 frs-core:FurnitureFittings 2022-12-31 7111657 frs-core:MotorVehicles 2023-12-31 7111657 frs-core:MotorVehicles 2023-01-01 2023-12-31 7111657 frs-core:MotorVehicles 2022-12-31 7111657 frs-core:CapitalRedemptionReserve 2023-12-31 7111657 frs-core:ShareCapital 2023-12-31 7111657 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 7111657 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 7111657 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 7111657 frs-bus:SmallEntities 2023-01-01 2023-12-31 7111657 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 7111657 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 7111657 1 2023-01-01 2023-12-31 7111657 frs-core:CostValuation 2022-12-31 7111657 frs-core:CostValuation 2023-12-31 7111657 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 7111657 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 7111657 frs-core:UnlistedNon-exchangeTraded 2023-12-31 7111657 frs-core:UnlistedNon-exchangeTraded 2022-12-31 7111657 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 7111657 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 7111657 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 7111657 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 7111657 frs-bus:Director1 2023-01-01 2023-12-31 7111657 frs-bus:Director2 2023-01-01 2023-12-31 7111657 frs-bus:Director3 2023-01-01 2023-12-31 7111657 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 7111657 frs-countries:EnglandWales 2023-01-01 2023-12-31 7111657 2021-12-31 7111657 2022-12-31 7111657 2022-01-01 2022-12-31 7111657 frs-core:CurrentFinancialInstruments 2022-12-31 7111657 frs-core:Non-currentFinancialInstruments 2022-12-31 7111657 frs-core:CapitalRedemptionReserve 2022-12-31 7111657 frs-core:ShareCapital 2022-12-31 7111657 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 7111657
Dickinson Egerton (Rbm) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 7111657
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 185,061 152,082
Investments 5 293,426 293,426
478,487 445,508
CURRENT ASSETS
Debtors 6 74,539 104,621
Cash at bank and in hand 378,628 215,344
453,167 319,965
Creditors: Amounts Falling Due Within One Year 7 (175,796 ) (116,913 )
NET CURRENT ASSETS (LIABILITIES) 277,371 203,052
TOTAL ASSETS LESS CURRENT LIABILITIES 755,858 648,560
Creditors: Amounts Falling Due After More Than One Year 8 (27,819 ) (27,807 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,414 ) (14,059 )
NET ASSETS 707,625 606,694
CAPITAL AND RESERVES
Called up share capital 9 97 96
Capital redemption reserve 7 7
Profit and Loss Account 707,521 606,591
SHAREHOLDERS' FUNDS 707,625 606,694
Page 1
Page 2
For the year ending 31 December 2023 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 T Dickinson
Director
14th May 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Dickinson Egerton (Rbm) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 7111657 . The registered office is Hunters Rbm, Unit H6 Premier Way, Lowfields Business Park, Elland, HX5 9HF.
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.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% straight line
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 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.
...CONTINUED
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2.5. Taxation - continued
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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2022: 16)
16 16
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 218,355 28,028 35,402 281,785
Additions 52,280 21,009 11,537 84,826
As at 31 December 2023 270,635 49,037 46,939 366,611
Depreciation
As at 1 January 2023 76,497 21,291 31,915 129,703
Provided during the period 43,407 4,477 3,963 51,847
As at 31 December 2023 119,904 25,768 35,878 181,550
Net Book Value
As at 31 December 2023 150,731 23,269 11,061 185,061
As at 1 January 2023 141,858 6,737 3,487 152,082
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5. Investments
Subsidiaries Unlisted Total
£ £ £
Cost
As at 1 January 2023 19,435 273,991 293,426
As at 31 December 2023 19,435 273,991 293,426
Provision
As at 1 January 2023 - - -
As at 31 December 2023 - - -
Net Book Value
As at 31 December 2023 19,435 273,991 293,426
As at 1 January 2023 19,435 273,991 293,426
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 74,539 104,621
74,539 104,621
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,932 1,944
Trade creditors 9,312 6,700
Other creditors 36,170 37,337
Taxation and social security 128,382 70,932
175,796 116,913
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 27,819 27,807
27,819 27,807
Net obligations under finance lease and hire purchase contracts are secured against the assets of the company and assets of other companies in which T Dickinson is a director.
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 97 96
10. Related Party Transactions
During the year the company entered into arm's length transactions with Dickinson Properties UK Ltd, Rojo Properties Ltd, RBM Estate Agents Ltd and Westgrove Services Ltd which are all companies in which Mr T Dickinson is a director. The net amount owed to these companies at the year end was £7,209 (2022: £25,444 was owed by these companies)
11. Ultimate Controlling Party
The company was controlled throughout the year by T Dickinson by virtue of his majority shareholding in the company.
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