Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 05326775 Mr Vincent Bryan Mrs Delphine Bryan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05326775 2023-01-31 05326775 2024-01-31 05326775 2023-02-01 2024-01-31 05326775 frs-core:CurrentFinancialInstruments 2024-01-31 05326775 frs-core:FurnitureFittings 2024-01-31 05326775 frs-core:FurnitureFittings 2023-02-01 2024-01-31 05326775 frs-core:FurnitureFittings 2023-01-31 05326775 frs-core:ShareCapital 2024-01-31 05326775 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 05326775 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 05326775 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 05326775 frs-bus:SmallEntities 2023-02-01 2024-01-31 05326775 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 05326775 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 05326775 frs-bus:Director1 2023-02-01 2024-01-31 05326775 frs-bus:Director2 2023-02-01 2024-01-31 05326775 frs-countries:EnglandWales 2023-02-01 2024-01-31 05326775 2022-01-31 05326775 2023-01-31 05326775 2022-02-01 2023-01-31 05326775 frs-core:CurrentFinancialInstruments 2023-01-31 05326775 frs-core:ShareCapital 2023-01-31 05326775 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 05326775
Digital Consultant Services Ltd
Financial Statements
For The Year Ended 31 January 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Digital Consultant Services Ltd for the year ended 31 January 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Digital Consultant Services Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Digital Consultant Services Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Digital Consultant Services Ltd and state those matters that we have agreed to state to the directors of Digital Consultant Services Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Digital Consultant Services Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Digital Consultant Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Digital Consultant Services Ltd . You consider that Digital Consultant Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Digital Consultant Services Ltd . 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
CKR Accountants
3 October 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 05326775
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 921 1,228
921 1,228
CURRENT ASSETS
Debtors 4 23,436 22,726
Cash at bank and in hand 4,745 3,690
28,181 26,416
Creditors: Amounts Falling Due Within One Year 5 (27,377 ) (23,506 )
NET CURRENT ASSETS (LIABILITIES) 804 2,910
TOTAL ASSETS LESS CURRENT LIABILITIES 1,725 4,138
NET ASSETS 1,725 4,138
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 1,625 4,038
SHAREHOLDERS' FUNDS 1,725 4,138
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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.
On behalf of the board
Mr Vincent Bryan
Director
3 October 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 25 % reducing balance basis
1.4. 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.
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. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
3. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2023 6,375
As at 31 January 2024 6,375
Depreciation
As at 1 February 2023 5,147
Provided during the period 307
As at 31 January 2024 5,454
...CONTINUED
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Net Book Value
As at 31 January 2024 921
As at 1 February 2023 1,228
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,938 22,726
Directors' loan accounts 15,498 -
23,436 22,726
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 15,542 12,056
VAT 7,822 7,916
Other creditors 2,921 2,371
Accruals and deferred income 1,092 1,092
Directors' loan accounts - 71
27,377 23,506
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 59,000 55,200
59,000 55,200
8. General Information
Digital Consultant Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05326775 . The registered office is CKR House, 70 East Hill, Dartford, DA1 1RZ.
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