Acorah Software Products - Accounts Production 16.2.800 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09638073 Mr David Heneghan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09638073 2023-06-30 09638073 2024-06-30 09638073 2023-07-01 2024-06-30 09638073 frs-core:CurrentFinancialInstruments 2024-06-30 09638073 frs-core:Non-currentFinancialInstruments 2024-06-30 09638073 frs-core:BetweenOneFiveYears 2024-06-30 09638073 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09638073 frs-core:MotorVehicles 2023-07-01 2024-06-30 09638073 frs-core:PlantMachinery 2024-06-30 09638073 frs-core:PlantMachinery 2023-07-01 2024-06-30 09638073 frs-core:PlantMachinery 2023-06-30 09638073 frs-core:ShareCapital 2024-06-30 09638073 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09638073 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09638073 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09638073 frs-bus:SmallEntities 2023-07-01 2024-06-30 09638073 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09638073 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09638073 frs-bus:Director1 2023-07-01 2024-06-30 09638073 frs-countries:EnglandWales 2023-07-01 2024-06-30 09638073 2022-06-30 09638073 2023-06-30 09638073 2022-07-01 2023-06-30 09638073 frs-core:CurrentFinancialInstruments 2023-06-30 09638073 frs-core:Non-currentFinancialInstruments 2023-06-30 09638073 frs-core:BetweenOneFiveYears 2023-06-30 09638073 frs-core:ShareCapital 2023-06-30 09638073 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09638073
D.P.H. London Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09638073
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,494 13,693
7,494 13,693
CURRENT ASSETS
Debtors 5 34,127 49,327
Cash at bank and in hand 17,396 31,102
51,523 80,429
Creditors: Amounts Falling Due Within One Year 6 (22,521 ) (23,349 )
NET CURRENT ASSETS (LIABILITIES) 29,002 57,080
TOTAL ASSETS LESS CURRENT LIABILITIES 36,496 70,773
Creditors: Amounts Falling Due After More Than One Year 7 (24,988 ) (35,636 )
NET ASSETS 11,508 35,137
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 11,408 35,037
SHAREHOLDERS' FUNDS 11,508 35,137
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 David Heneghan
Director
18/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D.P.H. London Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09638073 . The registered office is 206 New Road, Croxley Green, WD3 3HH.
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:
Plant & Machinery 20%
Motor Vehicles 20%
Computer Equipment 20%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Taxation
Income 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2023 41,864
Additions 987
As at 30 June 2024 42,851
Depreciation
As at 1 July 2023 28,171
Provided during the period 7,186
As at 30 June 2024 35,357
Net Book Value
As at 30 June 2024 7,494
As at 1 July 2023 13,693
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 25,382
Other debtors 34,127 23,945
34,127 49,327
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 34 380
Taxation and social security 22,487 22,969
22,521 23,349
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,995 21,793
Bank loans 7,993 13,843
24,988 35,636
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 16,995 21,793
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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