Acorah Software Products - Accounts Production 14.5.601 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 03489234 Mr Oliver Francis Ms Rebecca Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03489234 2023-01-31 03489234 2024-01-31 03489234 2023-02-01 2024-01-31 03489234 frs-core:ComputerEquipment 2023-02-01 2024-01-31 03489234 frs-core:FurnitureFittings 2023-02-01 2024-01-31 03489234 frs-core:PlantMachinery 2023-02-01 2024-01-31 03489234 frs-core:ShareCapital 2024-01-31 03489234 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 03489234 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 03489234 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 03489234 frs-bus:SmallEntities 2023-02-01 2024-01-31 03489234 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 03489234 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 03489234 frs-bus:OrdinaryShareClass2 2023-02-01 2024-01-31 03489234 frs-bus:OrdinaryShareClass2 2024-01-31 03489234 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 03489234 frs-bus:OrdinaryShareClass3 2024-01-31 03489234 frs-core:CostValuation 2023-01-31 03489234 frs-core:CostValuation 2024-01-31 03489234 frs-bus:Director1 2023-02-01 2024-01-31 03489234 frs-bus:Director2 2023-02-01 2024-01-31 03489234 frs-countries:EnglandWales 2023-02-01 2024-01-31 03489234 2022-01-31 03489234 2023-01-31 03489234 2022-02-01 2023-01-31 03489234 frs-core:ShareCapital 2023-01-31 03489234 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 03489234 frs-bus:OrdinaryShareClass2 2022-02-01 2023-01-31 03489234 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31
Registered number: 03489234
Deckchair U.K. Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2024
McManus Williams KGG Limited
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Accountant's Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 January 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
22/10/2024
McManus Williams KGG Limited
Suite 2, Bellevue Mansions
18-22 Bellevue Road
Clevedon
BS21 7NU
Page 1
Page 2
Abridged Balance Sheet
Registered number: 03489234
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,026 4,204
Investments 5 14,362 14,362
16,388 18,566
CURRENT ASSETS
Debtors 4,566 2,923
Cash at bank and in hand 27,575 32,467
32,141 35,390
Creditors: Amounts Falling Due Within One Year (40,875 ) (41,564 )
NET CURRENT ASSETS (LIABILITIES) (8,734 ) (6,174 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,654 12,392
PROVISIONS FOR LIABILITIES
Deferred Taxation (433 ) (799 )
NET ASSETS 7,221 11,593
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 7,121 11,493
SHAREHOLDERS' FUNDS 7,221 11,593
Page 2
Page 3
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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Oliver Francis
Director
Ms Rebecca Taylor
Director
22/10/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Deckchair U.K. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03489234 . The registered office is DeskLodge, 2 Redcliffe Way, Bristol, Somerset, BS1 6NL.
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 form the rendering of 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. 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 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
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. 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.
2.6. 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 year 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.
...CONTINUED
Page 4
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2.6. Taxation - continued
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Total
£
Cost
As at 1 February 2023 21,679
As at 31 January 2024 21,679
Depreciation
As at 1 February 2023 17,475
Provided during the period 2,178
As at 31 January 2024 19,653
Net Book Value
As at 31 January 2024 2,026
As at 1 February 2023 4,204
5. Investments
Total
£
Cost
As at 1 February 2023 14,362
As at 31 January 2024 14,362
Provision
As at 1 February 2023 -
As at 31 January 2024 -
Net Book Value
As at 31 January 2024 14,362
As at 1 February 2023 14,362
Page 5
Page 6
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 60 each 60 60
1 Ordinary B shares of £ 40 each 40 40
100 100
Page 6