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 10944151 Mr Elliott Dodge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10944151 2023-03-31 10944151 2024-03-31 10944151 2023-04-01 2024-03-31 10944151 frs-core:CurrentFinancialInstruments 2024-03-31 10944151 frs-core:FurnitureFittings 2024-03-31 10944151 frs-core:FurnitureFittings 2023-04-01 2024-03-31 10944151 frs-core:FurnitureFittings 2023-03-31 10944151 frs-core:ShareCapital 2024-03-31 10944151 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10944151 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10944151 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 10944151 frs-bus:SmallEntities 2023-04-01 2024-03-31 10944151 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10944151 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10944151 frs-bus:Director1 2023-04-01 2024-03-31 10944151 frs-countries:EnglandWales 2023-04-01 2024-03-31 10944151 2022-03-31 10944151 2023-03-31 10944151 2022-04-01 2023-03-31 10944151 frs-core:CurrentFinancialInstruments 2023-03-31 10944151 frs-core:ShareCapital 2023-03-31 10944151 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 10944151
Hair by David Management Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10944151
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,157 2,550
3,157 2,550
CURRENT ASSETS
Debtors 5 67,245 33,977
Cash at bank and in hand 2,137 2,184
69,382 36,161
Creditors: Amounts Falling Due Within One Year 6 (46,263 ) (27,880 )
NET CURRENT ASSETS (LIABILITIES) 23,119 8,281
TOTAL ASSETS LESS CURRENT LIABILITIES 26,276 10,831
NET ASSETS 26,276 10,831
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 26,274 10,829
SHAREHOLDERS' FUNDS 26,276 10,831
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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 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 Elliott Dodge
Director
2 December 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
Hair by David Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10944151 . The registered office is 33 West Borough, Wimborne, Dorset, BH21 1LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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.
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% 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 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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2023 4,534
Additions 1,659
As at 31 March 2024 6,193
Depreciation
As at 1 April 2023 1,984
Provided during the period 1,052
As at 31 March 2024 3,036
Net Book Value
As at 31 March 2024 3,157
As at 1 April 2023 2,550
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 369 -
Other debtors 66,876 33,977
67,245 33,977
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,734 3,660
Bank loans and overdrafts 6,438 -
Corporation tax 5,600 5,650
Other creditors (61 ) 58
Accruals and deferred income 1,295 1,297
Director's loan account 27,257 17,215
46,263 27,880
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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