Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 08855030 Mr David Rodger Mrs Joanne Rodger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08855030 2023-03-31 08855030 2024-03-31 08855030 2023-04-01 2024-03-31 08855030 frs-core:CurrentFinancialInstruments 2024-03-31 08855030 frs-core:ComputerEquipment 2024-03-31 08855030 frs-core:ComputerEquipment 2023-04-01 2024-03-31 08855030 frs-core:ComputerEquipment 2023-03-31 08855030 frs-core:FurnitureFittings 2024-03-31 08855030 frs-core:FurnitureFittings 2023-04-01 2024-03-31 08855030 frs-core:FurnitureFittings 2023-03-31 08855030 frs-core:ShareCapital 2024-03-31 08855030 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08855030 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08855030 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 08855030 frs-bus:SmallEntities 2023-04-01 2024-03-31 08855030 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08855030 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 08855030 frs-bus:Director1 2023-04-01 2024-03-31 08855030 frs-bus:Director2 2023-04-01 2024-03-31 08855030 frs-countries:EnglandWales 2023-04-01 2024-03-31 08855030 2022-03-31 08855030 2023-03-31 08855030 2022-04-01 2023-03-31 08855030 frs-core:CurrentFinancialInstruments 2023-03-31 08855030 frs-core:ShareCapital 2023-03-31 08855030 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 08855030
DBR Consult Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08855030
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 809 1,018
809 1,018
CURRENT ASSETS
Debtors 5 31,582 31,231
Cash at bank and in hand 33,003 35,228
64,585 66,459
Creditors: Amounts Falling Due Within One Year 6 (12,302 ) (12,543 )
NET CURRENT ASSETS (LIABILITIES) 52,283 53,916
TOTAL ASSETS LESS CURRENT LIABILITIES 53,092 54,934
NET ASSETS 53,092 54,934
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 52,992 54,834
SHAREHOLDERS' FUNDS 53,092 54,934
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For the year ending 31 March 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 David Rodger
Director
25/11/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DBR Consult Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08855030 . The registered office is 145-157 St John Street, London, EC1V 4PW.
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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 20% on reducing balance
2.4. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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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 April 2023 255 2,722 2,977
As at 31 March 2024 255 2,722 2,977
Depreciation
As at 1 April 2023 147 1,812 1,959
Provided during the period 27 182 209
As at 31 March 2024 174 1,994 2,168
Net Book Value
As at 31 March 2024 81 728 809
As at 1 April 2023 108 910 1,018
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,082 20,625
Other debtors 7,500 7,500
Other taxes and social security - 3,106
31,582 31,231
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 11,440 10,513
Accruals and deferred income 650 889
Directors' loan accounts 212 1,141
12,302 12,543
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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