Acorah Software Products - Accounts Production 15.0.600 false true true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 08358677 Mr Raymond Housen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08358677 2023-01-31 08358677 2024-01-31 08358677 2023-02-01 2024-01-31 08358677 frs-core:Non-currentFinancialInstruments 2024-01-31 08358677 frs-core:MotorVehicles 2023-02-01 2024-01-31 08358677 frs-core:PlantMachinery 2023-02-01 2024-01-31 08358677 frs-core:ShareCapital 2024-01-31 08358677 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08358677 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08358677 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 08358677 frs-bus:SmallEntities 2023-02-01 2024-01-31 08358677 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08358677 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 08358677 frs-bus:Director1 2023-02-01 2024-01-31 08358677 frs-countries:EnglandWales 2023-02-01 2024-01-31 08358677 2022-01-31 08358677 2023-01-31 08358677 2022-02-01 2023-01-31 08358677 frs-core:Non-currentFinancialInstruments 2023-01-31 08358677 frs-core:ShareCapital 2023-01-31 08358677 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 08358677
DUNAMIS HEATING & MECHANICAL SERVICES LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08358677
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88,718 69,067
88,718 69,067
CURRENT ASSETS
Debtors 5 205,933 142,568
Cash at bank and in hand 138,714 113,523
344,647 256,091
Creditors: Amounts Falling Due Within One Year (260,468 ) (129,121 )
NET CURRENT ASSETS (LIABILITIES) 84,179 126,970
TOTAL ASSETS LESS CURRENT LIABILITIES 172,897 196,037
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,857 ) (13,123 )
NET ASSETS 156,040 182,914
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 156,038 182,912
SHAREHOLDERS' FUNDS 156,040 182,914
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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 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.
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 Raymond Housen
Director
23/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
DUNAMIS HEATING & MECHANICAL SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08358677 . The registered office is 26 Lansbury Drive, Hayes, Middlesex, UB4 8SB.
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.  
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the director has reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to
adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
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.
2.4. 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% per annum on a straight line method
Motor Vehicles 15% per annum on a reducing balance method
2.5. 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.
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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.
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account
as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 9)
10 9
4. Tangible Assets
Total
£
Cost
As at 1 February 2023 144,779
Additions 31,246
Disposals (40,015 )
As at 31 January 2024 136,010
Depreciation
As at 1 February 2023 75,712
Provided during the period 11,595
Disposals (40,015 )
As at 31 January 2024 47,292
Net Book Value
As at 31 January 2024 88,718
As at 1 February 2023 69,067
5. Debtors
2024 2023
£ £
Due after more than one year
Other debtors 60,000 60,000
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6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
7. Related Party Transactions
Dunamis Heating & Mechanical Services Ltd has made an interest free loan of £60,000 to Dunamis Property Holdings Ltd, a company owned 33.33% by Mr. Raymond Housen.
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