Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 07220721 Mr D Harwood Mrs L Harwood Mrs L Harwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07220721 2023-03-31 07220721 2024-03-31 07220721 2023-04-01 2024-03-31 07220721 frs-core:CurrentFinancialInstruments 2024-03-31 07220721 frs-core:Non-currentFinancialInstruments 2024-03-31 07220721 frs-core:ComputerEquipment 2024-03-31 07220721 frs-core:ComputerEquipment 2023-04-01 2024-03-31 07220721 frs-core:ComputerEquipment 2023-03-31 07220721 frs-core:FurnitureFittings 2024-03-31 07220721 frs-core:FurnitureFittings 2023-04-01 2024-03-31 07220721 frs-core:FurnitureFittings 2023-03-31 07220721 frs-core:NetGoodwill 2024-03-31 07220721 frs-core:NetGoodwill 2023-04-01 2024-03-31 07220721 frs-core:NetGoodwill 2023-03-31 07220721 frs-core:MotorVehicles 2024-03-31 07220721 frs-core:MotorVehicles 2023-04-01 2024-03-31 07220721 frs-core:MotorVehicles 2023-03-31 07220721 frs-core:PlantMachinery 2024-03-31 07220721 frs-core:PlantMachinery 2023-04-01 2024-03-31 07220721 frs-core:PlantMachinery 2023-03-31 07220721 frs-core:ShareCapital 2024-03-31 07220721 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07220721 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07220721 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 07220721 frs-bus:SmallEntities 2023-04-01 2024-03-31 07220721 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07220721 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07220721 frs-bus:Director1 2023-04-01 2024-03-31 07220721 frs-bus:Director2 2023-04-01 2024-03-31 07220721 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 07220721 frs-core:CurrentFinancialInstruments 1 2024-03-31 07220721 frs-countries:EnglandWales 2023-04-01 2024-03-31 07220721 2022-03-31 07220721 2023-03-31 07220721 2022-04-01 2023-03-31 07220721 frs-core:CurrentFinancialInstruments 2023-03-31 07220721 frs-core:Non-currentFinancialInstruments 2023-03-31 07220721 frs-core:ShareCapital 2023-03-31 07220721 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07220721 frs-core:CurrentFinancialInstruments 1 2023-03-31
Registered number: 07220721
D H Auto Services (Luton) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07220721
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 20,260
- 20,260
CURRENT ASSETS
Stocks 6 - 2,500
Debtors 7 16,044 18,040
Cash at bank and in hand 193,981 20,714
210,025 41,254
Creditors: Amounts Falling Due Within One Year 8 (67,073 ) (47,160 )
NET CURRENT ASSETS (LIABILITIES) 142,952 (5,906 )
TOTAL ASSETS LESS CURRENT LIABILITIES 142,952 14,354
Creditors: Amounts Falling Due After More Than One Year 9 (7,000 ) (13,000 )
NET ASSETS 135,952 1,354
CAPITAL AND RESERVES
Called up share capital 10 201 201
Profit and Loss Account 135,751 1,153
SHAREHOLDERS' FUNDS 135,952 1,354
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 D Harwood
Director
07/08/2024
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
D H Auto Services (Luton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07220721 . The registered office is 19-21 Manor Road, Caddington, Bedfordshire, LU1 4EE.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten 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:
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 10,000
Disposals (10,000)
As at 31 March 2024 -
Amortisation
As at 1 April 2023 10,000
Disposals (10,000)
As at 31 March 2024 -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 66,998 81,618 5,849 4,515 158,980
Additions 5,294 - - - 5,294
Disposals (72,292 ) (81,618 ) (5,849 ) (4,515 ) (164,274 )
Depreciation
As at 1 April 2023 62,307 73,018 1,220 2,175 138,720
Provided during the period 2,217 8,600 1,108 939 12,864
Disposals (64,524 ) (81,618 ) (2,328 ) (3,114 ) (151,584 )
As at 31 March 2024 - - - - -
Net Book Value
As at 31 March 2024 - - - - -
As at 1 April 2023 4,691 8,600 4,629 2,340 20,260
6. Stocks
2024 2023
£ £
Stock - 2,500
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,176 6,075
Prepayments and accrued income 1,880 1,877
Corporation tax recoverable assets 8,988 10,088
16,044 18,040
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,969 12,733
Bank loans and overdrafts 6,000 6,000
Corporation tax 54,514 9,929
Other taxes and social security 60 1,528
VAT 486 8,418
Pensions 653 224
...CONTINUED
Page 4
Page 5
Credit card 721 520
Accruals and deferred income 2,670 2,320
Directors' loan accounts - 5,488
67,073 47,160
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,000 13,000
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 201 201
Page 5