Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 06921576 Mr D Bryant Mrs D Bryant Mrs D Bryant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06921576 2023-06-30 06921576 2024-06-30 06921576 2023-07-01 2024-06-30 06921576 frs-core:CurrentFinancialInstruments 2024-06-30 06921576 frs-core:PlantMachinery 2024-06-30 06921576 frs-core:PlantMachinery 2023-07-01 2024-06-30 06921576 frs-core:PlantMachinery 2023-06-30 06921576 frs-core:ShareCapital 2024-06-30 06921576 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 06921576 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06921576 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 06921576 frs-bus:SmallEntities 2023-07-01 2024-06-30 06921576 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06921576 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 06921576 frs-core:UnlistedNon-exchangeTraded 2024-06-30 06921576 frs-core:UnlistedNon-exchangeTraded 2023-06-30 06921576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 06921576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 06921576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 06921576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 06921576 frs-bus:Director1 2023-07-01 2024-06-30 06921576 frs-bus:Director2 2023-07-01 2024-06-30 06921576 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 06921576 1 2023-07-01 2024-06-30 06921576 frs-countries:EnglandWales 2023-07-01 2024-06-30 06921576 2022-06-30 06921576 2023-06-30 06921576 2022-07-01 2023-06-30 06921576 frs-core:CurrentFinancialInstruments 2023-06-30 06921576 frs-core:ShareCapital 2023-06-30 06921576 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 06921576 1 2022-07-01 2023-06-30
Registered number: 06921576
DGB Developments Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06921576
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,923 972
Investments 5 500 500
6,423 1,472
CURRENT ASSETS
Debtors 6 26,620 320,078
Cash at bank and in hand 796,004 424,304
822,624 744,382
Creditors: Amounts Falling Due Within One Year 7 (33,920 ) (36,475 )
NET CURRENT ASSETS (LIABILITIES) 788,704 707,907
TOTAL ASSETS LESS CURRENT LIABILITIES 795,127 709,379
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,481 ) (185 )
NET ASSETS 793,646 709,194
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 793,546 709,094
SHAREHOLDERS' FUNDS 793,646 709,194
Page 1
Page 2
For the year ending 30 June 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 D Bryant
Director
2 December 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DGB Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06921576 . The registered office is 3a Quay View Business Park, Barnard's Way, Lowestoft, Suffolk, NR32 2HD.
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. 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 33% and 25% Straight line
2.4. Taxation
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.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Employees 3 3
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 5,353
Additions 6,466
Disposals (370 )
As at 30 June 2024 11,449
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 July 2023 4,381
Provided during the period 1,515
Disposals (370 )
As at 30 June 2024 5,526
Net Book Value
As at 30 June 2024 5,923
As at 1 July 2023 972
5. Investments
Unlisted
£
Cost
As at 1 July 2023 500
As at 30 June 2024 500
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 500
As at 1 July 2023 500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,411 2,625
Other debtors 20,209 30,170
26,620 32,795
Due after more than one year
Other debtors - 287,283
26,620 320,078
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 55 43
Other creditors 4,254 5,057
Taxation and social security 29,611 31,375
33,920 36,475
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5