Acorah Software Products - Accounts Production 16.0.110 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 04976240 Mr Gary Hayes Mrs Sarah Hayes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04976240 2023-11-30 04976240 2024-11-30 04976240 2023-12-01 2024-11-30 04976240 frs-core:CurrentFinancialInstruments 2024-11-30 04976240 frs-core:ComputerEquipment 2024-11-30 04976240 frs-core:ComputerEquipment 2023-12-01 2024-11-30 04976240 frs-core:ComputerEquipment 2023-11-30 04976240 frs-core:PlantMachinery 2024-11-30 04976240 frs-core:PlantMachinery 2023-12-01 2024-11-30 04976240 frs-core:PlantMachinery 2023-11-30 04976240 frs-core:ShareCapital 2024-11-30 04976240 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 04976240 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 04976240 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 04976240 frs-bus:SmallEntities 2023-12-01 2024-11-30 04976240 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 04976240 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 04976240 frs-bus:Director1 2023-12-01 2024-11-30 04976240 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 04976240 frs-countries:EnglandWales 2023-12-01 2024-11-30 04976240 2022-11-30 04976240 2023-11-30 04976240 2022-12-01 2023-11-30 04976240 frs-core:CurrentFinancialInstruments 2023-11-30 04976240 frs-core:ShareCapital 2023-11-30 04976240 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 04976240
Deluxe Decor Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04976240
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,732 2,036
1,732 2,036
CURRENT ASSETS
Debtors 5 3,060 9,680
Cash at bank and in hand 63,016 55,606
66,076 65,286
Creditors: Amounts Falling Due Within One Year 6 (13,159 ) (19,271 )
NET CURRENT ASSETS (LIABILITIES) 52,917 46,015
TOTAL ASSETS LESS CURRENT LIABILITIES 54,649 48,051
PROVISIONS FOR LIABILITIES
Deferred Taxation (407 ) (407 )
NET ASSETS 54,242 47,644
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 54,241 47,643
SHAREHOLDERS' FUNDS 54,242 47,644
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For the year ending 30 November 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 Gary Hayes
Director
10/01/2025
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
Deluxe Decor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04976240 . The registered office is Riddingtons Ltd The Old Barn, Off Wood Street, Swanley Village, Swanley, BR8 7PA.
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 15% on reducing balance
Computer Equipment 15% 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 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 18,131 1,160 19,291
As at 30 November 2024 18,131 1,160 19,291
Depreciation
As at 1 December 2023 16,372 883 17,255
Provided during the period 263 41 304
As at 30 November 2024 16,635 924 17,559
Net Book Value
As at 30 November 2024 1,496 236 1,732
As at 1 December 2023 1,759 277 2,036
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,060 9,680
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,000
Corporation tax 10,741 12,564
Other taxes and social security - 961
VAT 1,907 3,769
Other creditors 8 8
Director's loan account 503 969
13,159 19,271
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr Gary Hayes totalling £503 (2023 - £969), no interest is to be charged.
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