Acorah Software Products - Accounts Production 16.2.850 false true true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 09684328 Dr A Ali Mrs S Ali iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09684328 2023-07-31 09684328 2024-07-31 09684328 2023-08-01 2024-07-31 09684328 frs-core:CurrentFinancialInstruments 2024-07-31 09684328 frs-core:Non-currentFinancialInstruments 2024-07-31 09684328 frs-core:ComputerEquipment 2024-07-31 09684328 frs-core:ComputerEquipment 2023-08-01 2024-07-31 09684328 frs-core:ComputerEquipment 2023-07-31 09684328 frs-core:ShareCapital 2024-07-31 09684328 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09684328 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09684328 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 09684328 frs-bus:SmallEntities 2023-08-01 2024-07-31 09684328 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09684328 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 09684328 frs-bus:Director1 2023-08-01 2024-07-31 09684328 frs-bus:Director2 2023-08-01 2024-07-31 09684328 frs-countries:EnglandWales 2023-08-01 2024-07-31 09684328 2022-07-31 09684328 2023-07-31 09684328 2022-08-01 2023-07-31 09684328 frs-core:CurrentFinancialInstruments 2023-07-31 09684328 frs-core:Non-currentFinancialInstruments 2023-07-31 09684328 frs-core:ShareCapital 2023-07-31 09684328 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 09684328
D.N.H. Industries Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09684328
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 867 1,346
867 1,346
CURRENT ASSETS
Stocks 5 26,034 5,788
Debtors 6 151,363 171,411
Cash at bank and in hand 14,900 8,558
192,297 185,757
Creditors: Amounts Falling Due Within One Year 7 (103,236 ) (117,023 )
NET CURRENT ASSETS (LIABILITIES) 89,061 68,734
TOTAL ASSETS LESS CURRENT LIABILITIES 89,928 70,080
Creditors: Amounts Falling Due After More Than One Year 8 (111,338 ) (121,149 )
NET LIABILITIES (21,410 ) (51,069 )
CAPITAL AND RESERVES
Called up share capital 2 2
Income Statement (21,412 ) (51,071 )
SHAREHOLDERS' FUNDS (21,410) (51,069)
Page 1
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For the year ending 31 July 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 Income Statement.
On behalf of the board
Dr A Ali
Director
16/04/2025
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
D.N.H. Industries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09684328 . The registered office is 2 Peninsular Close, Mill Hill, London, NW7 1JW.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
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.
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 25% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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: NIL (2023: NIL)
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2023 3,955
As at 31 July 2024 3,955
Depreciation
As at 1 August 2023 2,609
Provided during the period 479
As at 31 July 2024 3,088
Net Book Value
As at 31 July 2024 867
As at 1 August 2023 1,346
5. Stocks
2024 2023
£ £
Finished goods 26,034 5,788
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 12,540 12,938
Amounts owed by group undertakings 30,064 34,794
Other debtors 38,609 42,493
81,213 90,225
Due after more than one year
Amounts owed by group undertakings 70,150 81,186
151,363 171,411
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 39,331 26,681
Bank loans and overdrafts 10,000 10,000
Amounts owed to participating interests 43,859 43,775
Other creditors - 36,567
Taxation and social security 10,046 -
103,236 117,023
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,000 19,007
Amounts owed to participating interests 102,338 102,142
111,338 121,149
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