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 09027192 Mr R Fortt Mrs C Fortt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09027192 2023-05-31 09027192 2024-05-31 09027192 2023-06-01 2024-05-31 09027192 frs-core:CurrentFinancialInstruments 2024-05-31 09027192 frs-core:Non-currentFinancialInstruments 2024-05-31 09027192 frs-core:ComputerEquipment 2024-05-31 09027192 frs-core:ComputerEquipment 2023-06-01 2024-05-31 09027192 frs-core:ComputerEquipment 2023-05-31 09027192 frs-core:NetGoodwill 2024-05-31 09027192 frs-core:NetGoodwill 2023-06-01 2024-05-31 09027192 frs-core:NetGoodwill 2023-05-31 09027192 frs-core:ShareCapital 2024-05-31 09027192 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09027192 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09027192 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 09027192 frs-bus:SmallEntities 2023-06-01 2024-05-31 09027192 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09027192 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09027192 frs-bus:Director1 2023-06-01 2024-05-31 09027192 frs-bus:Director2 2023-06-01 2024-05-31 09027192 frs-countries:EnglandWales 2023-06-01 2024-05-31 09027192 2022-05-31 09027192 2023-05-31 09027192 2022-06-01 2023-05-31 09027192 frs-core:CurrentFinancialInstruments 2023-05-31 09027192 frs-core:Non-currentFinancialInstruments 2023-05-31 09027192 frs-core:ShareCapital 2023-05-31 09027192 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 09027192
Delta Press Design And Print Ltd.
Unaudited Financial Statements
For The Year Ended 31 May 2024
Finsbury Robinson Ltd
Top Floor
West Hill House
Dartford
Kent
DA1 2EU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09027192
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,686
Tangible Assets 5 - 3,051
- 4,737
CURRENT ASSETS
Debtors 6 11,002 14,735
Cash at bank and in hand 1,391 1,938
12,393 16,673
Creditors: Amounts Falling Due Within One Year 7 (189,966 ) (170,875 )
NET CURRENT ASSETS (LIABILITIES) (177,573 ) (154,202 )
TOTAL ASSETS LESS CURRENT LIABILITIES (177,573 ) (149,465 )
Creditors: Amounts Falling Due After More Than One Year 8 (11,523 ) (13,845 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (398 )
NET LIABILITIES (189,096 ) (163,708 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (189,196 ) (163,808 )
SHAREHOLDERS' FUNDS (189,096) (163,708)
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
Mrs C Fortt
Director
24th February 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Delta Press Design And Print Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09027192 . The registered office is Top Floor, West Hill House, Dartford, Kent, DA1 2EU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Computer Equipment 20% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
Deferred Tax
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 16,860
As at 31 May 2024 16,860
Amortisation
As at 1 June 2023 15,174
Provided during the period 1,686
As at 31 May 2024 16,860
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 1,686
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2023 22,190
Disposals (22,190 )
As at 31 May 2024 -
Depreciation
As at 1 June 2023 19,139
Disposals (19,139 )
As at 31 May 2024 -
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 3,051
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,002 14,735
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,773 2,800
Other creditors 185,252 164,932
Taxation and social security 1,941 3,143
189,966 170,875
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,523 13,845
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5