Acorah Software Products - Accounts Production 15.0.600 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 13526434 D Higgins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13526434 2023-07-31 13526434 2024-07-31 13526434 2023-08-01 2024-07-31 13526434 frs-core:CurrentFinancialInstruments 2024-07-31 13526434 frs-core:ShareCapital 2024-07-31 13526434 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 13526434 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13526434 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 13526434 frs-bus:SmallEntities 2023-08-01 2024-07-31 13526434 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 13526434 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 13526434 frs-bus:Director1 2023-08-01 2024-07-31 13526434 frs-countries:EnglandWales 2023-08-01 2024-07-31 13526434 2022-07-31 13526434 2023-07-31 13526434 2022-08-01 2023-07-31 13526434 frs-core:CurrentFinancialInstruments 2023-07-31 13526434 frs-core:ShareCapital 2023-07-31 13526434 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 13526434
DH Care and Outdoor Activity Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13526434
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 5,420 11
Cash at bank and in hand 21 29
5,441 40
Creditors: Amounts Falling Due Within One Year 5 (3,894 ) (6,527 )
NET CURRENT ASSETS (LIABILITIES) 1,547 (6,487 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,547 (6,487 )
NET ASSETS/(LIABILITIES) 1,547 (6,487 )
CAPITAL AND RESERVES
Called up share capital 6 4 4
Profit and Loss Account 1,543 (6,491 )
SHAREHOLDERS' FUNDS 1,547 (6,487)
For the year ending 31 July 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
D Higgins
Director
15 October 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
DH Care and Outdoor Activity Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13526434 . The registered office is 45 City Road, Chester, Cheshire, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the provision of educational support services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Taxation
Income tax expense represents the sum of the tax currently payable.
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. 
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current 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: 1 (2023: 1)
1 1
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,420 -
Other debtors - 11
5,420 11
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,540 900
Taxation and social security 2,354 5,627
3,894 6,527
Page 2
Page 3
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
7. Related Party Transactions
The director has made an interest free loan available to the company of £610, repayable on demand.
Page 3