Acorah Software Products - Accounts Production 16.0.110 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09169524 Mr Himanshu Dhirubhai Finaviya Mr Himanshu Dhirubhai Finaviya true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09169524 2023-08-31 09169524 2024-08-31 09169524 2023-09-01 2024-08-31 09169524 frs-core:Non-currentFinancialInstruments 2024-08-31 09169524 frs-core:ShareCapital 2024-08-31 09169524 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09169524 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09169524 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09169524 frs-bus:SmallEntities 2023-09-01 2024-08-31 09169524 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09169524 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09169524 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 09169524 frs-bus:OrdinaryShareClass1 2024-08-31 09169524 1 2023-09-01 2024-08-31 09169524 frs-bus:Director1 2023-09-01 2024-08-31 09169524 frs-countries:EnglandWales 2023-09-01 2024-08-31 09169524 2022-08-31 09169524 2023-08-31 09169524 2022-09-01 2023-08-31 09169524 frs-core:Non-currentFinancialInstruments 2023-08-31 09169524 frs-core:ShareCapital 2023-08-31 09169524 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 09169524 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31
Registered number: 09169524
DND PVT LTD
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: 09169524
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 24,745 24,745
Tangible Assets 34,986 43,115
59,731 67,860
CURRENT ASSETS
Stocks 24,520 21,835
Debtors 23,995 74,490
Cash at bank and in hand 35,881 4,094
84,396 100,419
Creditors: Amounts Falling Due Within One Year (19,751 ) (40,463 )
NET CURRENT ASSETS (LIABILITIES) 64,645 59,956
TOTAL ASSETS LESS CURRENT LIABILITIES 124,376 127,816
Creditors: Amounts Falling Due After More Than One Year (25,072 ) (29,572 )
NET ASSETS 99,304 98,244
CAPITAL AND RESERVES
Called up share capital 4 1 1
Profit and Loss Account 99,303 98,243
SHAREHOLDERS' FUNDS 99,304 98,244
Page 1
Page 2
For the year ending 31 August 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
Mr Himanshu Dhirubhai Finaviya
Director
22nd October 2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DND PVT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09169524 . The registered office is 38 Charterhouse Avenue, Wembley, Middlesex, HA0 3DB.
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.
2.3. 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.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 1 3
2 4
4. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
5. Ultimate Controlling Party
The company's ultimate controlling party is Mr Himanshu Dhirubhai Finaviya by virtue of his ownership of 100% of the issued share capital in the company.
Page 3