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 11769836 Dr Timothy Schulz-Utermoehl iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11769836 2023-01-31 11769836 2024-01-31 11769836 2023-02-01 2024-01-31 11769836 frs-core:CurrentFinancialInstruments 2024-01-31 11769836 frs-core:ComputerEquipment 2024-01-31 11769836 frs-core:ComputerEquipment 2023-02-01 2024-01-31 11769836 frs-core:ComputerEquipment 2023-01-31 11769836 frs-core:ShareCapital 2024-01-31 11769836 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11769836 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11769836 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 11769836 frs-bus:SmallEntities 2023-02-01 2024-01-31 11769836 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11769836 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11769836 frs-bus:Director1 2023-02-01 2024-01-31 11769836 frs-bus:Director1 2023-01-31 11769836 frs-bus:Director1 2024-01-31 11769836 frs-countries:EnglandWales 2023-02-01 2024-01-31 11769836 2022-01-31 11769836 2023-01-31 11769836 2022-02-01 2023-01-31 11769836 frs-core:CurrentFinancialInstruments 2023-01-31 11769836 frs-core:ShareCapital 2023-01-31 11769836 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 11769836
DMPK Consulting Limited
Financial Statements
For The Year Ended 31 January 2024
The PHLT Group
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11769836
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 51,469 10,066
Cash at bank and in hand 6,553 13,581
58,022 23,647
Creditors: Amounts Falling Due Within One Year 6 (21,902 ) (5,145 )
NET CURRENT ASSETS (LIABILITIES) 36,120 18,502
TOTAL ASSETS LESS CURRENT LIABILITIES 36,120 18,502
NET ASSETS 36,120 18,502
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 36,119 18,501
SHAREHOLDERS' FUNDS 36,120 18,502
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
Dr Timothy Schulz-Utermoehl
Director
07/10/2024
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
DMPK Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11769836 . The registered office is 10 Brookfield Road , Lymm, WA13 0QJ.
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:
Computer Equipment 33%
2.4. 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.
Deferred tax is immaterial therefore no provision has been made.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2023 700
As at 31 January 2024 700
Depreciation
As at 1 February 2023 700
As at 31 January 2024 700
...CONTINUED
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Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,999 5,816
Other debtors 4,650 4,250
Director's loan account 39,820 -
51,469 10,066
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 318
Corporation tax 18,013 3,380
VAT 3,089 -
Accruals and deferred income 800 480
Director's loan account - 967
21,902 5,145
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Dr Timothy Schulz-Utermoehl - - - 41,820 -
The above loan is unsecured, interest free and repayable on demand. The loan will be paid within 9 months of the year end. 
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