Acorah Software Products - Accounts Production 14.6.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC641100 Mrs Guiqin Zhang Mr George Roy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC641100 2023-09-30 SC641100 2024-09-30 SC641100 2023-10-01 2024-09-30 SC641100 frs-core:CurrentFinancialInstruments 2024-09-30 SC641100 frs-core:Non-currentFinancialInstruments 2024-09-30 SC641100 frs-core:ComputerEquipment 2024-09-30 SC641100 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC641100 frs-core:ComputerEquipment 2023-09-30 SC641100 frs-core:FurnitureFittings 2024-09-30 SC641100 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC641100 frs-core:FurnitureFittings 2023-09-30 SC641100 frs-core:ShareCapital 2024-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC641100 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC641100 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC641100 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC641100 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC641100 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC641100 frs-core:CostValuation 2023-09-30 SC641100 frs-core:AdditionsToInvestments 2024-09-30 SC641100 frs-core:CostValuation 2024-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 SC641100 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 SC641100 frs-bus:Director1 2023-10-01 2024-09-30 SC641100 frs-bus:Director2 2023-10-01 2024-09-30 SC641100 frs-countries:Scotland 2023-10-01 2024-09-30 SC641100 2022-09-30 SC641100 2023-09-30 SC641100 2022-10-01 2023-09-30 SC641100 frs-core:CurrentFinancialInstruments 2023-09-30 SC641100 frs-core:Non-currentFinancialInstruments 2023-09-30 SC641100 frs-core:ShareCapital 2023-09-30 SC641100 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC641100
Dragon Fly Edinburgh Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC641100
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,050 430
Investments 5 5,001 5,000
6,051 5,430
CURRENT ASSETS
Debtors 6 68 -
Cash at bank and in hand 10 92
78 92
Creditors: Amounts Falling Due Within One Year 7 (70,916 ) (37,024 )
NET CURRENT ASSETS (LIABILITIES) (70,838 ) (36,932 )
TOTAL ASSETS LESS CURRENT LIABILITIES (64,787 ) (31,502 )
Creditors: Amounts Falling Due After More Than One Year 8 (34,905 ) (40,574 )
NET LIABILITIES (99,692 ) (72,076 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (99,694 ) (72,078 )
SHAREHOLDERS' FUNDS (99,692) (72,076)
Page 1
Page 2
For the year ending 30 September 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 George Roy
Director
6th November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dragon Fly Edinburgh Limited is a private company, limited by shares, incorporated in Scotland, registered number SC641100 . The registered office is 137 Lauriston Place, Edinburgh, EH3 9JN.
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. 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:
Fixtures & Fittings 20% Straight Line
Computer Equipment 50% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 1,075 599 1,674
Additions 835 - 835
As at 30 September 2024 1,910 599 2,509
Depreciation
As at 1 October 2023 645 599 1,244
Provided during the period 215 - 215
As at 30 September 2024 860 599 1,459
Net Book Value
As at 30 September 2024 1,050 - 1,050
As at 1 October 2023 430 - 430
5. Investments
Other
£
Cost
As at 1 October 2023 5,000
Additions 1
As at 30 September 2024 5,001
Provision
As at 1 October 2023 -
As at 30 September 2024 -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2024 5,001
As at 1 October 2023 5,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 68 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 498 244
Directors' loan accounts 70,418 36,780
70,916 37,024
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 34,905 40,574
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4