Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12457425 Mr David Johnson Mrs Lorraine Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12457425 2023-12-31 12457425 2024-12-31 12457425 2024-01-01 2024-12-31 12457425 frs-core:ShareCapital 2024-12-31 12457425 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12457425 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12457425 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12457425 frs-bus:SmallEntities 2024-01-01 2024-12-31 12457425 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12457425 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12457425 frs-bus:Director1 2024-01-01 2024-12-31 12457425 frs-bus:Director2 2024-01-01 2024-12-31 12457425 frs-countries:EnglandWales 2024-01-01 2024-12-31 12457425 2022-12-31 12457425 2023-12-31 12457425 2023-01-01 2023-12-31 12457425 frs-core:ShareCapital 2023-12-31 12457425 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12457425
DJ Optimal Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Devonports LAS Accountants Ltd
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: 12457425
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand - 5,516
- 5,516
Creditors: Amounts Falling Due Within One Year 4 (480 ) (2,780 )
NET CURRENT ASSETS (LIABILITIES) (480 ) 2,736
TOTAL ASSETS LESS CURRENT LIABILITIES (480 ) 2,736
NET (LIABILITIES)/ASSETS (480 ) 2,736
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account (482 ) 2,734
SHAREHOLDERS' FUNDS (480) 2,736
Page 1
Page 2
For the year ending 31 December 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
Mr David Johnson
Director
23/04/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DJ Optimal Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12457425 . The registered office is LAS Partnership, The Rivendell Centre, White Horse Lane, Maldon, Essex, CM9 5QP.
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.
3. Average Number of Employees
2Average number of employees, including directors, during the year was as follows: 2 (2023: 2)
2 2
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Capital grants 480 2,780
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3