Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 07532175 Mr Darren Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07532175 2023-01-31 07532175 2024-01-31 07532175 2023-02-01 2024-01-31 07532175 frs-core:CurrentFinancialInstruments 2024-01-31 07532175 frs-core:ComputerEquipment 2024-01-31 07532175 frs-core:ComputerEquipment 2023-02-01 2024-01-31 07532175 frs-core:ComputerEquipment 2023-01-31 07532175 frs-core:PlantMachinery 2024-01-31 07532175 frs-core:PlantMachinery 2023-02-01 2024-01-31 07532175 frs-core:PlantMachinery 2023-01-31 07532175 frs-core:ShareCapital 2024-01-31 07532175 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 07532175 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 07532175 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 07532175 frs-bus:SmallEntities 2023-02-01 2024-01-31 07532175 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 07532175 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 07532175 frs-bus:Director1 2023-02-01 2024-01-31 07532175 frs-countries:EnglandWales 2023-02-01 2024-01-31 07532175 2022-01-31 07532175 2023-01-31 07532175 2022-02-01 2023-01-31 07532175 frs-core:CurrentFinancialInstruments 2023-01-31 07532175 frs-core:ShareCapital 2023-01-31 07532175 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 07532175
D.E.T. Logistics Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
B&L Accountants Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07532175
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 88,896 129,839
Cash at bank and in hand 166,575 170,514
255,471 300,353
Creditors: Amounts Falling Due Within One Year 6 (47,686 ) (80,615 )
NET CURRENT ASSETS (LIABILITIES) 207,785 219,738
TOTAL ASSETS LESS CURRENT LIABILITIES 207,785 219,738
NET ASSETS 207,785 219,738
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 207,782 219,735
SHAREHOLDERS' FUNDS 207,785 219,738
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.
On behalf of the board
Mr Darren Thomas
Director
08/10/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
D.E.T. Logistics Ltd Registered number 07532175 is a limited by shares company incorporated in England & Wales. The Registered Office is 112 Andrew Road, West Bromwich, West Midlands, B71 3QQ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% Straight line
Computer Equipment 20% Straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 2,000 1,493 3,493
As at 31 January 2024 2,000 1,493 3,493
Depreciation
As at 1 February 2023 2,000 1,493 3,493
As at 31 January 2024 2,000 1,493 3,493
Net Book Value
As at 31 January 2024 - - -
As at 1 February 2023 - - -
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 88,896 129,839
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,753 1,887
Corporation tax 6,344 29,487
VAT 28,599 47,541
Other creditors 1,588 1,588
Director's loan account 402 112
47,686 80,615
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Darren Thomas 39,000 41,000
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 39,000 45,000
Page 3