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Registered number: 12468954
DFSA Repairs Ltd
ABRIDGED Financial Statements
For The Year Ended 30 April 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of DFSA Repairs Ltd for the year ended 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DFSA Repairs Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of DFSA Repairs Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of DFSA Repairs Ltd and state those matters that we have agreed to state to the director of DFSA Repairs Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DFSA Repairs Ltd and its director as a body for our work or for this report.
It is your duty to ensure that DFSA Repairs Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DFSA Repairs Ltd . You consider that DFSA Repairs Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DFSA Repairs Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
22 August 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 12468954
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 8,300 10,213
8,300 10,213
CURRENT ASSETS
Debtors 33,954 54,912
Cash at bank and in hand 134,405 50,126
168,359 105,038
Creditors: Amounts Falling Due Within One Year (66,979 ) (69,631 )
NET CURRENT ASSETS (LIABILITIES) 101,380 35,407
TOTAL ASSETS LESS CURRENT LIABILITIES 109,680 45,620
NET ASSETS 109,680 45,620
CAPITAL AND RESERVES
Called up share capital 4 100 100
Profit and Loss Account 109,580 45,520
SHAREHOLDERS' FUNDS 109,680 45,620
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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 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.
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 Darren Coleman
Director
22 August 2024
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2023: 3)
2 3
3. Tangible Assets
Total
£
Cost
As at 1 May 2023 18,420
Additions 854
As at 30 April 2024 19,274
Depreciation
As at 1 May 2023 8,207
Provided during the period 2,767
As at 30 April 2024 10,974
Net Book Value
As at 30 April 2024 8,300
As at 1 May 2023 10,213
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4. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 100 100
Value Number 30 April 2024 30 April 2023
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.00 100 100 100
5. Dividends
30 April 2024 30 April 2023
£ £
On equity shares:
Interim dividend paid - 65,000
Final dividend paid 69,100 58,600
69,100 123,600
6. General Information
DFSA Repairs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12468954 . The registered office is C K R House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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