Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 01985614 Mr David Allen Mrs Lindsay Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01985614 2023-04-30 01985614 2024-04-30 01985614 2023-05-01 2024-04-30 01985614 frs-core:Non-currentFinancialInstruments 2024-04-30 01985614 frs-core:ComputerEquipment 2023-05-01 2024-04-30 01985614 frs-core:FurnitureFittings 2023-05-01 2024-04-30 01985614 frs-core:NetGoodwill 2023-05-01 2024-04-30 01985614 frs-core:PlantMachinery 2023-05-01 2024-04-30 01985614 frs-core:ShareCapital 2024-04-30 01985614 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 01985614 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 01985614 frs-bus:AbridgedAccounts 2023-05-01 2024-04-30 01985614 frs-bus:SmallEntities 2023-05-01 2024-04-30 01985614 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 01985614 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 01985614 frs-bus:Director1 2023-05-01 2024-04-30 01985614 frs-bus:Director1 2023-04-30 01985614 frs-bus:Director1 2024-04-30 01985614 frs-bus:Director2 2023-05-01 2024-04-30 01985614 frs-countries:EnglandWales 2023-05-01 2024-04-30 01985614 2022-04-30 01985614 2023-04-30 01985614 2022-05-01 2023-04-30 01985614 frs-core:Non-currentFinancialInstruments 2023-04-30 01985614 frs-core:ShareCapital 2023-04-30 01985614 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 01985614
D.L. Leisure Limited
ABRIDGED Financial Statements
For The Year Ended 30 April 2024
Cooper Young & Partners Ltd
Chartered Accountants
Hunter House
109 Snakes Lane West
Woodford Green
Essex
IG8 0DY
Financial Statements
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Company Information
Directors Mr David Allen
Mrs Lindsay Allen
Company Number 01985614
Registered Office Orchard House Water Lane
Bookham
Leatherhead
Surrey
KT23 3QH
Accountants Cooper Young & Partners Ltd
Chartered Accountants
Hunter House
109 Snakes Lane West
Woodford Green
Essex
IG8 0DY
Page 1
Page 2
Abridged Balance Sheet
Registered number: 01985614
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 59,160 66,555
Tangible Assets 5 87,217 103,705
146,377 170,260
CURRENT ASSETS
Stocks 37,330 38,598
Debtors 6 146,705 55,718
Investments 100 100
Cash at bank and in hand 193,566 191,958
377,701 286,374
Creditors: Amounts Falling Due Within One Year (78,306 ) (50,799 )
NET CURRENT ASSETS (LIABILITIES) 299,395 235,575
TOTAL ASSETS LESS CURRENT LIABILITIES 445,772 405,835
NET ASSETS 445,772 405,835
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 445,672 405,735
SHAREHOLDERS' FUNDS 445,772 405,835
Page 2
Page 3
For the year ending 30 April 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Allen
Director
11 November 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
D.L. Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01985614 . The registered office is Orchard House Water Lane, Bookham, Leatherhead, Surrey, KT23 3QH.

The presentation currency of the financial statements is the Pound Sterling (£).
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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% straight line
Fixtures & Fittings 25% straight line
Clubhouse, Function & Event Equipment 25% straight line
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 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 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
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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 assets reflect 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.
3. Average Number of Employees
The average number of employees, including the director, during the year was  18 (2023: 10)
18 10
4. Intangible Assets
Total
£
Cost
As at 1 May 2023 73,950
As at 30 April 2024 73,950
Amortisation
As at 1 May 2023 7,395
Provided during the period 7,395
As at 30 April 2024 14,790
Net Book Value
As at 30 April 2024 59,160
As at 1 May 2023 66,555
5. Tangible Assets
Total
£
Cost
As at 1 May 2023 206,796
Additions 25,998
As at 30 April 2024 232,794
Depreciation
As at 1 May 2023 103,091
Provided during the period 42,486
As at 30 April 2024 145,577
Net Book Value
As at 30 April 2024 87,217
As at 1 May 2023 103,705
Page 5
Page 6
6. Debtors
2024 2023
£ £
Due after more than one year
Corporation tax recoverable assets 34,378 12,488
34,378 12,488
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within the debtors is the following loan to the director:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr David Allen 37,000 64,860 - - 101,860
The above loan is unsecured, interest free and repayable on demand.
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