Acorah Software Products - Accounts Production 15.0.600 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 11034414 Mrs Helen Shakiba iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11034414 2022-10-31 11034414 2023-10-31 11034414 2022-11-01 2023-10-31 11034414 frs-core:CurrentFinancialInstruments 2023-10-31 11034414 frs-core:Non-currentFinancialInstruments 2023-10-31 11034414 frs-core:MotorVehicles 2023-10-31 11034414 frs-core:MotorVehicles 2022-11-01 2023-10-31 11034414 frs-core:MotorVehicles 2022-10-31 11034414 frs-core:PlantMachinery 2023-10-31 11034414 frs-core:PlantMachinery 2022-11-01 2023-10-31 11034414 frs-core:PlantMachinery 2022-10-31 11034414 frs-core:ShareCapital 2023-10-31 11034414 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11034414 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11034414 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11034414 frs-bus:SmallEntities 2022-11-01 2023-10-31 11034414 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11034414 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11034414 frs-bus:Director1 2022-11-01 2023-10-31 11034414 frs-core:CurrentFinancialInstruments 2 2023-10-31 11034414 frs-countries:EnglandWales 2022-11-01 2023-10-31 11034414 2021-10-31 11034414 2022-10-31 11034414 2021-11-01 2022-10-31 11034414 frs-core:CurrentFinancialInstruments 2022-10-31 11034414 frs-core:Non-currentFinancialInstruments 2022-10-31 11034414 frs-core:ShareCapital 2022-10-31 11034414 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 11034414 frs-core:CurrentFinancialInstruments 1 2022-10-31 11034414 frs-core:CurrentFinancialInstruments 2 2022-10-31
Registered number: 11034414
Darline Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Solid Rock Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11034414
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,497 4,906
16,497 4,906
CURRENT ASSETS
Debtors 5 9,681 6,610
Cash at bank and in hand 25,916 59,683
35,597 66,293
Creditors: Amounts Falling Due Within One Year 6 (18,010 ) (23,646 )
NET CURRENT ASSETS (LIABILITIES) 17,587 42,647
TOTAL ASSETS LESS CURRENT LIABILITIES 34,084 47,553
Creditors: Amounts Falling Due After More Than One Year 7 (35,483 ) (37,091 )
NET (LIABILITIES)/ASSETS (1,399 ) 10,462
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (1,400 ) 10,461
SHAREHOLDERS' FUNDS (1,399) 10,462
Page 1
Page 2
For the year ending 31 October 2023 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 her 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
Mrs Helen Shakiba
Director
16/10/2024
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
Darline Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11034414 . The registered office is 23 Bowling Green St, Leicester, Leicestershire, LE1 6AS.
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:
Plant & Machinery 15%
Motor Vehicles 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 3)
2 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2022 9,404 2,000 11,404
Additions - 16,500 16,500
As at 31 October 2023 9,404 18,500 27,904
Depreciation
As at 1 November 2022 4,973 1,525 6,498
Provided during the period 665 4,244 4,909
As at 31 October 2023 5,638 5,769 11,407
Net Book Value
As at 31 October 2023 3,766 12,731 16,497
As at 1 November 2022 4,431 475 4,906
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 5,091 -
Other debtors 1,400 1,400
PAYE Debtor - 2,210
Debtor Deposits Held 3,000 3,000
Other taxes and social security 190 -
9,681 6,610
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,390 1
Corporation tax - 5,768
Other taxes and social security - 212
Deposits Held 15,300 16,200
Accruals and deferred income 1,320 1,465
18,010 23,646
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 26,894 35,951
Directors loan account 8,589 1,140
35,483 37,091
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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