Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC669514 S Sutherland E Findlay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC669514 2023-09-30 SC669514 2024-09-30 SC669514 2023-10-01 2024-09-30 SC669514 frs-core:CurrentFinancialInstruments 2024-09-30 SC669514 frs-core:Non-currentFinancialInstruments 2024-09-30 SC669514 frs-core:BetweenOneFiveYears 2024-09-30 SC669514 frs-core:ComputerEquipment 2024-09-30 SC669514 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC669514 frs-core:ComputerEquipment 2023-09-30 SC669514 frs-core:NetGoodwill 2024-09-30 SC669514 frs-core:NetGoodwill 2023-10-01 2024-09-30 SC669514 frs-core:NetGoodwill 2023-09-30 SC669514 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC669514 frs-core:WithinOneYear 2024-09-30 SC669514 frs-core:ShareCapital 2024-09-30 SC669514 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC669514 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC669514 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC669514 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC669514 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC669514 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC669514 frs-bus:Director1 2023-10-01 2024-09-30 SC669514 frs-bus:Director2 2023-10-01 2024-09-30 SC669514 frs-countries:Scotland 2023-10-01 2024-09-30 SC669514 2022-09-30 SC669514 2023-09-30 SC669514 2022-10-01 2023-09-30 SC669514 frs-core:CurrentFinancialInstruments 2023-09-30 SC669514 frs-core:Non-currentFinancialInstruments 2023-09-30 SC669514 frs-core:BetweenOneFiveYears 2023-09-30 SC669514 frs-core:WithinOneYear 2023-09-30 SC669514 frs-core:ShareCapital 2023-09-30 SC669514 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC669514
Dandhlaw Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC669514
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 109,667 172,667
Tangible Assets 5 21,222 10,096
130,889 182,763
CURRENT ASSETS
Debtors 6 419,619 349,742
Cash at bank and in hand 278,158 132,270
697,777 482,012
Creditors: Amounts Falling Due Within One Year 7 (388,366 ) (299,921 )
NET CURRENT ASSETS (LIABILITIES) 309,411 182,091
TOTAL ASSETS LESS CURRENT LIABILITIES 440,300 364,854
Creditors: Amounts Falling Due After More Than One Year 8 (77,460 ) (106,764 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,760 ) (439 )
NET ASSETS 339,080 257,651
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 339,079 257,650
SHAREHOLDERS' FUNDS 339,080 257,651
Page 1
Page 2
For the year ending 30 September 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
S Sutherland
Director
05/03/2025
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
Dandhlaw Limited is a private company, limited by shares, incorporated in Scotland, registered number SC669514 . The registered office is 56a Albert Street, Kirkwall, Orkney, KW15 1HQ.
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 value added taxes. Turnover includes revenue earned from the rendering of services.
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 5 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:
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial lnstruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there as an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Derecognition of fnancial assets
Financial assets are derecognised only when the conlraclual rights to the cash flows from the asset expire or are settled.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
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2.6. Taxation
The 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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: 25 (2023: 24)
25 24
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 315,000
As at 30 September 2024 315,000
Amortisation
As at 1 October 2023 142,333
Provided during the period 63,000
As at 30 September 2024 205,333
Net Book Value
As at 30 September 2024 109,667
As at 1 October 2023 172,667
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 18,040
Additions 18,200
As at 30 September 2024 36,240
...CONTINUED
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Depreciation
As at 1 October 2023 7,944
Provided during the period 7,074
As at 30 September 2024 15,018
Net Book Value
As at 30 September 2024 21,222
As at 1 October 2023 10,096
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 272,392 236,527
Other debtors 147,227 113,215
419,619 349,742
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,404 5,781
Bank loans and overdrafts 4,987 4,816
Other loans 25,000 25,000
Other creditors 165,801 132,791
Taxation and social security 189,174 131,533
388,366 299,921
The company operates certain motor vehicles on hire purchase terms.
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 27,460 31,764
Other loans 50,000 75,000
77,460 106,764
The company operates certain motor vehicles on hire purchase terms.
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 45,000 24,000
Later than one year and not later than five years 28,000 -
73,000 24,000
Page 6