Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 7235554 Mr Daryll Batute Mr Lee Batute Mrs Jacqueline Berry the directors false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7235554 2023-04-30 7235554 2024-04-30 7235554 2023-05-01 2024-04-30 7235554 frs-core:CurrentFinancialInstruments 2024-04-30 7235554 frs-core:Non-currentFinancialInstruments 2024-04-30 7235554 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-04-30 7235554 frs-core:FurnitureFittings 2024-04-30 7235554 frs-core:FurnitureFittings 2023-05-01 2024-04-30 7235554 frs-core:FurnitureFittings 2023-04-30 7235554 frs-core:OtherResidualIntangibleAssets 2024-04-30 7235554 frs-core:OtherResidualIntangibleAssets 2023-05-01 2024-04-30 7235554 frs-core:OtherResidualIntangibleAssets 2023-04-30 7235554 frs-core:PlantMachinery 2024-04-30 7235554 frs-core:PlantMachinery 2023-05-01 2024-04-30 7235554 frs-core:PlantMachinery 2023-04-30 7235554 frs-core:ShareCapital 2024-04-30 7235554 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 7235554 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 7235554 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 7235554 frs-bus:SmallEntities 2023-05-01 2024-04-30 7235554 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 7235554 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 7235554 1 2023-05-01 2024-04-30 7235554 frs-bus:Director1 2023-05-01 2024-04-30 7235554 frs-bus:Director2 2023-05-01 2024-04-30 7235554 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 7235554 frs-countries:EnglandWales 2023-05-01 2024-04-30 7235554 2022-04-30 7235554 2023-04-30 7235554 2022-05-01 2023-04-30 7235554 frs-core:CurrentFinancialInstruments 2023-04-30 7235554 frs-core:Non-currentFinancialInstruments 2023-04-30 7235554 frs-core:ShareCapital 2023-04-30 7235554 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 7235554
D & L Fixings Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Graver & Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 7235554
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,404 -
Tangible Assets 5 1,471 1,960
10,875 1,960
CURRENT ASSETS
Stocks 6 50,000 50,000
Debtors 7 151,998 159,349
Cash at bank and in hand 13,401 10,558
215,399 219,907
Creditors: Amounts Falling Due Within One Year 8 (94,243 ) (94,924 )
NET CURRENT ASSETS (LIABILITIES) 121,156 124,983
TOTAL ASSETS LESS CURRENT LIABILITIES 132,031 126,943
Creditors: Amounts Falling Due After More Than One Year 9 (36,821 ) (34,188 )
NET ASSETS 95,210 92,755
CAPITAL AND RESERVES
Called up share capital 10 20 20
Profit and Loss Account 95,190 92,735
SHAREHOLDERS' FUNDS 95,210 92,755
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Page 2
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 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 Daryll Batute
Director
Mr Lee Batute
Director
28th January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D & L Fixings Limited Registered number 7235554 is a limited by shares company incorporated in England & Wales. The Registered Office is 2 Station Road, Brundall, Norwich, Norfolk, NR13 5LA.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. All income is derived from activities within the UK.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to the Website Development. It is amortised on a straight line basis to profit and loss account over its estimated economic life of 4 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Intangible Assets
Other
£
Cost
As at 1 May 2023 -
Additions 12,538
As at 30 April 2024 12,538
Amortisation
As at 1 May 2023 -
Provided during the period 3,134
As at 30 April 2024 3,134
Net Book Value
As at 30 April 2024 9,404
As at 1 May 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2023 6,851 2,577 9,428
As at 30 April 2024 6,851 2,577 9,428
Depreciation
As at 1 May 2023 5,600 1,868 7,468
Provided during the period 312 177 489
As at 30 April 2024 5,912 2,045 7,957
Net Book Value
As at 30 April 2024 939 532 1,471
As at 1 May 2023 1,251 709 1,960
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6. Stocks
2024 2023
£ £
Materials 50,000 50,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 84,994 85,013
Other debtors 1,244 982
86,238 85,995
Due after more than one year
Other debtors 65,760 73,354
151,998 159,349
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 55,780 56,019
Bank loans and overdrafts 7,956 5,556
Corporation tax 30,507 33,349
94,243 94,924
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 36,821 34,188
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20 20
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Daryll Batute 37,000 23,300
Mr Lee Batute 37,000 23,300
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12. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 74,000 46,600
13. Controlling Party
The company's controlling party are the directors by virtue of their ownership of 100% of the issued share capital in the company.
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