Acorah Software Products - Accounts Production 16.1.300 false true false 24 March 2025 19 December 2023 31 December 2024 31 December 2024 15362906 Mr Derick De Wit Dr Reiner Haus Mr Derick De Wit Dorfner Anzaplan GmbH Scharhof 1, 92242, Hirschau Germany true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15362906 2023-12-18 15362906 2024-12-31 15362906 2023-12-19 2024-12-31 15362906 frs-core:CurrentFinancialInstruments 2024-12-31 15362906 frs-core:Non-currentFinancialInstruments 2024-12-31 15362906 frs-core:ComputerEquipment 2024-12-31 15362906 frs-core:ComputerEquipment 2023-12-19 2024-12-31 15362906 frs-core:ComputerEquipment 2023-12-18 15362906 frs-core:ShareCapital 2024-12-31 15362906 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15362906 frs-bus:PrivateLimitedCompanyLtd 2023-12-19 2024-12-31 15362906 frs-bus:FilletedAccounts 2023-12-19 2024-12-31 15362906 frs-bus:SmallEntities 2023-12-19 2024-12-31 15362906 frs-bus:Audited 2023-12-19 2024-12-31 15362906 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-19 2024-12-31 15362906 frs-bus:OrdinaryShareClass1 2023-12-19 2024-12-31 15362906 frs-bus:OrdinaryShareClass1 2024-12-31 15362906 1 2023-12-19 2024-12-31 15362906 frs-bus:Director1 2023-12-19 2024-12-31 15362906 frs-bus:Director2 2023-12-19 2024-12-31 15362906 frs-bus:CompanySecretary1 2023-12-19 2024-12-31 15362906 frs-countries:EnglandWales 2023-12-19 2024-12-31
Registered number: 15362906
Dorfner Anzaplan UK Limited
Financial Statements
For the Period 19 December 2023 to 31 December 2024
Paul Beare Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 15362906
31 December 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,777
1,777
CURRENT ASSETS
Debtors 5 159,992
Cash at bank and in hand 235,127
395,119
Creditors: Amounts Falling Due Within One Year 6 (170,524 )
NET CURRENT ASSETS (LIABILITIES) 224,595
TOTAL ASSETS LESS CURRENT LIABILITIES 226,372
Creditors: Amounts Falling Due After More Than One Year 7 (204,633 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (338 )
NET ASSETS 21,401
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account 21,301
SHAREHOLDERS' FUNDS 21,401
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.
These accounts have also been prepared in accordance with the provisions of FRS 102 Section 1A – small entities.
Dr Reiner Haus
Director
23/03/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Dorfner Anzaplan UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15362906 . The registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, Norfolk, NR1 1RE.
Dorfner Anzaplan UK Limited provide bespoke consulting technical services to the specialty minerals and metals industry worldwide.
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. FRS102 has been applied other than where additional disclosure is required to show a true and fair view.
The following principle accounting policies have been applied:
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 on a straight line basis over the contract term. An appropriate portion of the contract fee is recognised at the point at which the technical report is issued to the client’ and that ‘any amounts received in advance of this are appropriately deferred.
Recharge Policy
Recharges are calculated via a cost plus method i.e. relevant costs are increase via an arm’s length mark up of 5%.
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:
Computer Equipment 25% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The functional currencies are both GBP and EUR, with the presentational currency being GBP. All reporting is rounded to the nearest pound.
2.5. Taxation
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 Profit and Loss Account 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.
...CONTINUED
Page 2
Page 3
2.5. Taxation - continued
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 and deferred tax are recognised in Profit and Loss Account for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Computer Equipment
£
Cost
As at 19 December 2023 -
Additions 1,830
As at 31 December 2024 1,830
Depreciation
As at 19 December 2023 -
Provided during the period 53
As at 31 December 2024 53
Net Book Value
As at 31 December 2024 1,777
As at 19 December 2023 -
5. Debtors
31 December 2024
£
Due within one year
Trade debtors 125,420
Other debtors 34,572
159,992
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
31 December 2024
£
Trade creditors 5,259
Amounts owed to group undertakings 11,754
Other creditors 133,552
Taxation and social security 19,959
170,524
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2024
£
Amounts owed to group undertakings 204,633
The balance owed to group undertaking is supported by a loan agreement between both parties. The loan balance is unsecured and is due for repayment by December 2027. Interest is applied to the loan balance at the agreed rate of 5.7% per annum.
8. Share Capital
31 December 2024
Allotted, called up and fully paid £
100 Ordinary Shares of £ 1.00 each 100
9. Pension Commitments
The company operates a defined contribution pension scheme for Hargreeves Landsown. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £5,110 were due to the fund,they are included in Other Creditors. Contributions for the year amounted to £35,770 and were charged to Profit and Account within the year.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Dorfner Anzaplan GmbH incorporated in Germany. Copies of the group accounts may be obtained from the secretary, Scharhof 1, 92242, Hirschau Germany
There is no ultimate controlling party identified.
11. Audit Information
The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.
The auditor's report was signed by Stephan Schmitt ACA (Senior Satutory Auditor) , Statutory Auditor.
Price Bailey LLP
6 Central Avenue
Anglia House, St Andrews Business Park
Norwich
NR7 0HR
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