Acorah Software Products - Accounts Production 14.6.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 11996567 Mr Mohammad Abu Fara iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11996567 2023-05-31 11996567 2024-05-31 11996567 2023-06-01 2024-05-31 11996567 frs-core:CurrentFinancialInstruments 2024-05-31 11996567 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-31 11996567 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 11996567 frs-core:PlantMachinery 2024-05-31 11996567 frs-core:PlantMachinery 2023-06-01 2024-05-31 11996567 frs-core:PlantMachinery 2023-05-31 11996567 frs-core:ShareCapital 2024-05-31 11996567 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 11996567 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 11996567 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 11996567 frs-bus:SmallEntities 2023-06-01 2024-05-31 11996567 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 11996567 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 11996567 frs-bus:Director1 2023-06-01 2024-05-31 11996567 frs-countries:EnglandWales 2023-06-01 2024-05-31 11996567 2022-05-31 11996567 2023-05-31 11996567 2022-06-01 2023-05-31 11996567 frs-core:CurrentFinancialInstruments 2023-05-31 11996567 frs-core:ShareCapital 2023-05-31 11996567 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 11996567
Doctient Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
A & CO ACCOUNTANTS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11996567
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,605 9,605
Tangible Assets 5 298 397
9,903 10,002
CURRENT ASSETS
Cash at bank and in hand 48 62
48 62
Creditors: Amounts Falling Due Within One Year 6 (52,678 ) (52,412 )
NET CURRENT ASSETS (LIABILITIES) (52,630 ) (52,350 )
TOTAL ASSETS LESS CURRENT LIABILITIES (42,727 ) (42,348 )
NET LIABILITIES (42,727 ) (42,348 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (42,827 ) (42,448 )
SHAREHOLDERS' FUNDS (42,727) (42,348)
Page 1
Page 2
For the year ending 31 May 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 Mohammad Abu Fara
Director
01/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Doctient Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11996567 . The registered office is Kangaroo Storage, 100 Derby Road, Bootle, L20 1BP.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets
Development Costs
£
Cost
As at 1 June 2023 9,605
As at 31 May 2024 9,605
Net Book Value
As at 31 May 2024 9,605
As at 1 June 2023 9,605
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2023 1,256
As at 31 May 2024 1,256
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 June 2023 859
Provided during the period 99
As at 31 May 2024 958
Net Book Value
As at 31 May 2024 298
As at 1 June 2023 397
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 240 -
Accruals and deferred income 240 240
Director's loan account 52,198 52,172
52,678 52,412
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4