Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 13391060 Mr Andrew Fyfe Miss Jody Hampshire iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13391060 2023-05-31 13391060 2024-05-31 13391060 2023-06-01 2024-05-31 13391060 frs-core:CurrentFinancialInstruments 2024-05-31 13391060 frs-core:FurnitureFittings 2024-05-31 13391060 frs-core:FurnitureFittings 2023-06-01 2024-05-31 13391060 frs-core:FurnitureFittings 2023-05-31 13391060 frs-core:ShareCapital 2024-05-31 13391060 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 13391060 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 13391060 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 13391060 frs-bus:SmallEntities 2023-06-01 2024-05-31 13391060 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 13391060 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 13391060 frs-bus:Director1 2023-06-01 2024-05-31 13391060 frs-bus:Director2 2023-06-01 2024-05-31 13391060 frs-countries:EnglandWales 2023-06-01 2024-05-31 13391060 2022-05-31 13391060 2023-05-31 13391060 2022-06-01 2023-05-31 13391060 frs-core:CurrentFinancialInstruments 2023-05-31 13391060 frs-core:ShareCapital 2023-05-31 13391060 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 13391060
Darton Coffee House Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13391060
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,303 12,404
9,303 12,404
CURRENT ASSETS
Debtors 5 629 571
Cash at bank and in hand 635 638
1,264 1,209
Creditors: Amounts Falling Due Within One Year 6 (30,791 ) (28,034 )
NET CURRENT ASSETS (LIABILITIES) (29,527 ) (26,825 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,224 ) (14,421 )
NET LIABILITIES (20,224 ) (14,421 )
CAPITAL AND RESERVES
Called up share capital 7 5 5
Profit and Loss Account (20,229 ) (14,426 )
SHAREHOLDERS' FUNDS (20,224) (14,421)
Page 1
Page 2
For the year ending 31 May 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 Andrew Fyfe
Director
17/02/2025
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
Darton Coffee House Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13391060 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
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.
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.
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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 9)
8 9
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2023 22,051
As at 31 May 2024 22,051
Depreciation
As at 1 June 2023 9,647
Provided during the period 3,101
As at 31 May 2024 12,748
Net Book Value
As at 31 May 2024 9,303
As at 1 June 2023 12,404
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5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 629 571
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Other Creditors - Mr C White - 400
Accruals and deferred income 1,440 1,207
Directors' loan accounts 29,351 26,426
30,791 28,034
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5 5
8. Related Party Transactions
The company is controlled by Mr A J Fyfe and Miss J Hampshire, directors and shareholders of the company.
The balance on the directors' loan account Mr A Fyfe and Miss J Hampshire at 31st May 2024 were £26,702 & £2,649 (2023 - £23,777 & £2,649) respectively due from the company.
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