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 10121091 Mr Rupert Wills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10121091 2023-01-31 10121091 2024-01-31 10121091 2023-02-01 2024-01-31 10121091 frs-core:CurrentFinancialInstruments 2024-01-31 10121091 frs-core:Non-currentFinancialInstruments 2024-01-31 10121091 frs-core:BetweenOneFiveYears 2024-01-31 10121091 frs-core:ComputerEquipment 2024-01-31 10121091 frs-core:ComputerEquipment 2023-02-01 2024-01-31 10121091 frs-core:ComputerEquipment 2023-01-31 10121091 frs-core:FurnitureFittings 2024-01-31 10121091 frs-core:FurnitureFittings 2023-02-01 2024-01-31 10121091 frs-core:FurnitureFittings 2023-01-31 10121091 frs-core:MotorVehicles 2024-01-31 10121091 frs-core:MotorVehicles 2023-02-01 2024-01-31 10121091 frs-core:MotorVehicles 2023-01-31 10121091 frs-core:WithinOneYear 2024-01-31 10121091 frs-core:ShareCapital 2024-01-31 10121091 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 10121091 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 10121091 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 10121091 frs-bus:SmallEntities 2023-02-01 2024-01-31 10121091 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 10121091 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 10121091 frs-bus:Director1 2023-02-01 2024-01-31 10121091 frs-core:CurrentFinancialInstruments 1 2024-01-31 10121091 frs-countries:EnglandWales 2023-02-01 2024-01-31 10121091 2022-01-31 10121091 2023-01-31 10121091 2022-02-01 2023-01-31 10121091 frs-core:CurrentFinancialInstruments 2023-01-31 10121091 frs-core:Non-currentFinancialInstruments 2023-01-31 10121091 frs-core:BetweenOneFiveYears 2023-01-31 10121091 frs-core:WithinOneYear 2023-01-31 10121091 frs-core:ShareCapital 2023-01-31 10121091 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 10121091 frs-core:CurrentFinancialInstruments 1 2023-01-31
Registered number: 10121091
DCL Group Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10121091
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101,498 125,546
101,498 125,546
CURRENT ASSETS
Debtors 5 69,965 57,189
Cash at bank and in hand 364 70,640
70,329 127,829
Creditors: Amounts Falling Due Within One Year 6 (247,954 ) (266,459 )
NET CURRENT ASSETS (LIABILITIES) (177,625 ) (138,630 )
TOTAL ASSETS LESS CURRENT LIABILITIES (76,127 ) (13,084 )
Creditors: Amounts Falling Due After More Than One Year 7 (35,038 ) (51,617 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,285 ) (23,854 )
NET LIABILITIES (130,450 ) (88,555 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (130,451 ) (88,556 )
SHAREHOLDERS' FUNDS (130,450) (88,555)
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 Rupert Wills
Director
11 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DCL Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10121091 . The registered office is 41 Windermere Crescent, Plymouth, Devon, PL6 5HX.
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. 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 25% Reducing balance
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.
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.
...CONTINUED
Page 3
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2.5. Taxation - continued
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: 15 (2023: 12)
15 12
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 233,140 515 332 233,987
Additions 36,890 - - 36,890
Disposals (45,813 ) - - (45,813 )
As at 31 January 2024 224,217 515 332 225,064
Depreciation
As at 1 February 2023 108,067 182 192 108,441
Provided during the period 33,715 83 35 33,833
Disposals (18,708 ) - - (18,708 )
As at 31 January 2024 123,074 265 227 123,566
Net Book Value
As at 31 January 2024 101,143 250 105 101,498
As at 1 February 2023 125,073 333 140 125,546
5. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 68,550 54,704
Prepayments and accrued income 1,115 1,006
Other debtors - DCLVH (760 ) (760 )
Other debtors. 1,060 2,239
69,965 57,189
6. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 37,386 32,448
Trade creditors 18,659 59,851
Bank loans and overdrafts 88,110 30,740
Corporation tax - (6,145 )
Other taxes and social security 19,593 20,542
VAT 30,677 23,273
Net wages 10,437 10,777
Other creditors 4,045 705
...CONTINUED
Page 4
Page 5
Accruals and deferred income 1,678 1,678
Director's loan account 37,369 92,590
247,954 266,459
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 15,547 27,208
Bank loans 19,491 24,409
35,038 51,617
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 37,386 32,448
Later than one year and not later than five years 15,547 27,208
52,933 59,656
52,933 59,656
9. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 1 1
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