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 08180881 Mr Richard Charles Best Mrs Ellen Denise Best iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08180881 2023-01-31 08180881 2024-01-31 08180881 2023-02-01 2024-01-31 08180881 frs-core:CurrentFinancialInstruments 2024-01-31 08180881 frs-core:Non-currentFinancialInstruments 2024-01-31 08180881 frs-core:ComputerEquipment 2024-01-31 08180881 frs-core:ComputerEquipment 2023-02-01 2024-01-31 08180881 frs-core:ComputerEquipment 2023-01-31 08180881 frs-core:FurnitureFittings 2024-01-31 08180881 frs-core:FurnitureFittings 2023-02-01 2024-01-31 08180881 frs-core:FurnitureFittings 2023-01-31 08180881 frs-core:NetGoodwill 2024-01-31 08180881 frs-core:NetGoodwill 2023-02-01 2024-01-31 08180881 frs-core:NetGoodwill 2023-01-31 08180881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 08180881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 08180881 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 08180881 frs-core:MotorVehicles 2024-01-31 08180881 frs-core:MotorVehicles 2023-02-01 2024-01-31 08180881 frs-core:MotorVehicles 2023-01-31 08180881 frs-core:PlantMachinery 2024-01-31 08180881 frs-core:PlantMachinery 2023-02-01 2024-01-31 08180881 frs-core:PlantMachinery 2023-01-31 08180881 frs-core:WithinOneYear 2024-01-31 08180881 frs-core:ShareCapital 2024-01-31 08180881 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08180881 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08180881 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 08180881 frs-bus:SmallEntities 2023-02-01 2024-01-31 08180881 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08180881 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 08180881 frs-bus:Director1 2023-02-01 2024-01-31 08180881 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 08180881 frs-countries:EnglandWales 2023-02-01 2024-01-31 08180881 2022-01-31 08180881 2023-01-31 08180881 2022-02-01 2023-01-31 08180881 frs-core:CurrentFinancialInstruments 2023-01-31 08180881 frs-core:Non-currentFinancialInstruments 2023-01-31 08180881 frs-core:BetweenOneFiveYears 2023-01-31 08180881 frs-core:WithinOneYear 2023-01-31 08180881 frs-core:ShareCapital 2023-01-31 08180881 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 08180881
Dimark Cleaning Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08180881
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 191,831 204,146
191,831 204,146
CURRENT ASSETS
Stocks 6 1,000 2,000
Debtors 7 17,358 12,786
Cash at bank and in hand 71,373 98,145
89,731 112,931
Creditors: Amounts Falling Due Within One Year 8 (160,152 ) (172,887 )
NET CURRENT ASSETS (LIABILITIES) (70,421 ) (59,956 )
TOTAL ASSETS LESS CURRENT LIABILITIES 121,410 144,190
Creditors: Amounts Falling Due After More Than One Year 9 (111,700 ) (110,432 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,997 ) (5,247 )
NET ASSETS 4,713 28,511
CAPITAL AND RESERVES
Called up share capital 11 4 4
Profit and Loss Account 4,709 28,507
SHAREHOLDERS' FUNDS 4,713 28,511
Page 1
Page 2
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 Richard Charles Best
Director
15/10/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dimark Cleaning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08180881 . The registered office is St James House, 65 Mere Green Road, Sutton Coldfield, West Midlands, B75 5BY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:
Freehold 2% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 8% reducing balance
Computer Equipment 3 years straight line
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.
2.6. 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.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2023 40,000
As at 31 January 2024 40,000
Amortisation
As at 1 February 2023 40,000
As at 31 January 2024 40,000
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2023 180,000 34,757 39,292 27,535
As at 31 January 2024 180,000 34,757 39,292 27,535
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 February 2023 21,600 23,842 21,312 10,839
Provided during the period 3,600 2,729 4,495 1,336
As at 31 January 2024 25,200 26,571 25,807 12,175
Net Book Value
As at 31 January 2024 154,800 8,186 13,485 15,360
As at 1 February 2023 158,400 10,915 17,980 16,696
Computer Equipment Total
£ £
Cost
As at 1 February 2023 1,755 283,339
As at 31 January 2024 1,755 283,339
Depreciation
As at 1 February 2023 1,600 79,193
Provided during the period 155 12,315
As at 31 January 2024 1,755 91,508
Net Book Value
As at 31 January 2024 - 191,831
As at 1 February 2023 155 204,146
6. Stocks
2024 2023
£ £
Finished goods 1,000 2,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,245 12,786
Other debtors 4,113 -
17,358 12,786
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 380 1,520
Trade creditors 6,837 749
Bank loans and overdrafts 4,023 9,453
Other taxes and social security 5,428 7,067
Other creditors 143,484 154,098
160,152 172,887
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 380
Bank loans 111,700 110,052
111,700 110,432
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 380 1,520
Later than one year and not later than five years - 380
380 1,900
380 1,900
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
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