Acorah Software Products - Accounts Production 16.2.800 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 08662720 Mr D Musselwhite iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08662720 2023-08-31 08662720 2024-08-31 08662720 2023-09-01 2024-08-31 08662720 frs-core:CurrentFinancialInstruments 2024-08-31 08662720 frs-core:Non-currentFinancialInstruments 2024-08-31 08662720 frs-core:ComputerEquipment 2024-08-31 08662720 frs-core:ComputerEquipment 2023-09-01 2024-08-31 08662720 frs-core:ComputerEquipment 2023-08-31 08662720 frs-core:FurnitureFittings 2024-08-31 08662720 frs-core:FurnitureFittings 2023-09-01 2024-08-31 08662720 frs-core:FurnitureFittings 2023-08-31 08662720 frs-core:MotorVehicles 2024-08-31 08662720 frs-core:MotorVehicles 2023-09-01 2024-08-31 08662720 frs-core:MotorVehicles 2023-08-31 08662720 frs-core:PlantMachinery 2024-08-31 08662720 frs-core:PlantMachinery 2023-09-01 2024-08-31 08662720 frs-core:PlantMachinery 2023-08-31 08662720 frs-core:ShareCapital 2024-08-31 08662720 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08662720 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08662720 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 08662720 frs-bus:SmallEntities 2023-09-01 2024-08-31 08662720 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08662720 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08662720 frs-bus:Director1 2023-09-01 2024-08-31 08662720 frs-bus:Director1 2023-08-31 08662720 frs-bus:Director1 2024-08-31 08662720 frs-countries:EnglandWales 2023-09-01 2024-08-31 08662720 2022-08-31 08662720 2023-08-31 08662720 2022-09-01 2023-08-31 08662720 frs-core:CurrentFinancialInstruments 2023-08-31 08662720 frs-core:Non-currentFinancialInstruments 2023-08-31 08662720 frs-core:ShareCapital 2023-08-31 08662720 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 08662720
DLM Consulting (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Base52 Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08662720
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,088 17,965
29,088 17,965
CURRENT ASSETS
Debtors 5 384,728 20,706
Cash at bank and in hand 172,888 561,521
557,616 582,227
Creditors: Amounts Falling Due Within One Year 6 (60,465 ) (67,298 )
NET CURRENT ASSETS (LIABILITIES) 497,151 514,929
TOTAL ASSETS LESS CURRENT LIABILITIES 526,239 532,894
Creditors: Amounts Falling Due After More Than One Year 7 - (4,967 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,527 ) (3,413 )
NET ASSETS 520,712 524,514
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 520,612 524,414
SHAREHOLDERS' FUNDS 520,712 524,514
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Page 2
For the year ending 31 August 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 D Musselwhite
Director
26/03/2025
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
DLM Consulting (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08662720 . The registered office is Suite 9 30 Bancroft, Hitchin, Hertfordshire, SG5 1LE.
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 5
Motor Vehicles 5
Fixtures & Fittings 4
Computer Equipment 4
2.4. 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.
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 and deferred tax are recognised in profit or loss for the year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 5,228 12,500 70 14,655 32,453
Additions - 69,854 916 1,865 72,635
Disposals - (55,354 ) - - (55,354 )
As at 31 August 2024 5,228 27,000 986 16,520 49,734
Depreciation
As at 1 September 2023 523 3,958 9 9,998 14,488
Provided during the period 1,046 7,597 227 1,901 10,771
Disposals - (4,613 ) - - (4,613 )
As at 31 August 2024 1,569 6,942 236 11,899 20,646
Net Book Value
As at 31 August 2024 3,659 20,058 750 4,621 29,088
As at 1 September 2023 4,705 8,542 61 4,657 17,965
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,004 16,387
Prepayments and accrued income 313 216
Other debtors 102 -
Director's loan account 361,309 4,084
384,728 20,687
Due after more than one year
Other taxes and social security - 19
384,728 20,706
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,787 -
Bank loans and overdrafts - 62
Corporation tax 42,463 55,173
Other taxes and social security 1,217 -
VAT 10,980 11,878
Other creditors 1,830 (65 )
Accruals and deferred income 188 250
60,465 67,298
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 4,967
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Daniel Musselwhite 4,084 361,309 4,084 - 361,309
The above loan is unsecured, interest free and repayable on demand.
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