Acorah Software Products - Accounts Production 16.3.350 false true true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 03367697 Mr Daniel Huntley Mrs Sabrina Huntley Daniel Huntley and Sabrina Huntley false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03367697 2023-05-31 03367697 2024-05-31 03367697 2023-06-01 2024-05-31 03367697 frs-core:CurrentFinancialInstruments 2024-05-31 03367697 frs-core:Non-currentFinancialInstruments 2024-05-31 03367697 frs-core:BetweenOneFiveYears 2024-05-31 03367697 frs-core:ComputerEquipment 2024-05-31 03367697 frs-core:ComputerEquipment 2023-06-01 2024-05-31 03367697 frs-core:ComputerEquipment 2023-05-31 03367697 frs-core:FurnitureFittings 2024-05-31 03367697 frs-core:FurnitureFittings 2023-06-01 2024-05-31 03367697 frs-core:FurnitureFittings 2023-05-31 03367697 frs-core:NetGoodwill 2024-05-31 03367697 frs-core:NetGoodwill 2023-06-01 2024-05-31 03367697 frs-core:NetGoodwill 2023-05-31 03367697 frs-core:MotorVehicles 2024-05-31 03367697 frs-core:MotorVehicles 2023-06-01 2024-05-31 03367697 frs-core:MotorVehicles 2023-05-31 03367697 frs-core:WithinOneYear 2024-05-31 03367697 frs-core:ShareCapital 2024-05-31 03367697 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 03367697 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 03367697 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 03367697 frs-bus:SmallEntities 2023-06-01 2024-05-31 03367697 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 03367697 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 03367697 1 2023-06-01 2024-05-31 03367697 frs-bus:Director1 2023-06-01 2024-05-31 03367697 frs-bus:Director2 2023-06-01 2024-05-31 03367697 frs-countries:EnglandWales 2023-06-01 2024-05-31 03367697 2022-05-31 03367697 2023-05-31 03367697 2022-06-01 2023-05-31 03367697 frs-core:CurrentFinancialInstruments 2023-05-31 03367697 frs-core:Non-currentFinancialInstruments 2023-05-31 03367697 frs-core:BetweenOneFiveYears 2023-05-31 03367697 frs-core:WithinOneYear 2023-05-31 03367697 frs-core:ShareCapital 2023-05-31 03367697 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 03367697
D. H Technical Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03367697
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 155,265 168,315
155,265 168,315
CURRENT ASSETS
Stocks 6 79,243 79,103
Debtors 7 158,041 127,836
Cash at bank and in hand 259 44,073
237,543 251,012
Creditors: Amounts falling due within one year 8 (397,426 ) (279,253 )
NET CURRENT ASSETS (LIABILITIES) (159,883 ) (28,241 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,618 ) 140,074
Creditors: Amounts falling due after more than one year 9 (144,710 ) (105,696 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,816 ) (33,000 )
NET (LIABILITIES)/ASSETS (188,144 ) 1,378
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (188,244 ) 1,278
SHAREHOLDERS' FUNDS (188,144) 1,378
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For the year ending 31 May 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 Daniel Huntley
Director
16/05/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
D. H Technical Services Limited is a private company limited by shares, and is incorporated in England & Wales (registered number 03367697 .) Its registered office is located at The View, Pean Court Road, Whitstable, Kent, CT5 3BA.
The principal activity of the company continued to be that of Business and domestic software development, IT consultancy services, and repair of computers and peripheral equipment.
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.
The financial statements are presented in sterling, which is the functional currency of the company.
2.2. Going Concern Disclosure
The directors intend to provide financial support to the company if and when it is needed, so that it can meet its financial obligations as they fall due and continue in operational existence for the foreseeable future.  The going concern basis is therefore considered to be appropriate in the preparation of these financial statements.
2.3. Turnover
Turnover from the rendering of services is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover is recognised when it can be estimated reliably by reference to the stage of completion of the project as at the balance sheet date.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on the acquisition of a business, representing the difference between the fair value of consideration payable and and the fair value of the separable net assets acquired, is capitalised on the balance sheet and amortised over its estimated useful economic life of 10 years.
2.5. 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:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.6. Leasing and Hire Purchase Contracts
Hire purchase contracts
Assets obtained under finance leases and hire purchase contracts are capitalised as tangible fixed assets at the lower of fair value and the present value of the minimum lease payments, and are depreciated over the shorter of the lease term and their useful lives. 
Finance leases and hire purchase contracts are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included within creditors, net of future interest and finance charges. The finance element of rental payments 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.
2.7. Stocks and Work in Progress
Stocks are stated 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 valued at the lower of cost and net realisable value and is reflected in the financial statements on a contract-by-contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans with related parties and other third parties.
Financial Assets
Basic financial assets, including trade and other receivables, and cash and bank balances are recognised at transaction price, less any impairment.
Financial Liabilities
Basic financial liabilities, including trade and other payables, are recognised at transaction price, less any impairment, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
2.9. Taxation
The overall tax charge represents the sum of the tax currently payable and deferred tax.
Current and deferred tax are recognised in the profit and loss account 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.  On the grounds of immateriality, deferred tax assets and liabilities are not discounted.
Current 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 it excludes items of income and expenditure that are not taxable or deductible, or that are taxable or deductible in other accounting periods. 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
Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise.  Timing differences arise from the inclusion of items of income and expenditure in the taxation computation in periods different from those in which they are included in the financial statements. 
Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be recovered.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 10)
12 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 19,600
As at 31 May 2024 19,600
Amortisation
As at 1 June 2023 19,600
As at 31 May 2024 19,600
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 -
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2023 133,425 28,109 280,656 442,190
Additions - - 34,874 34,874
As at 31 May 2024 133,425 28,109 315,530 477,064
Depreciation
As at 1 June 2023 75,977 19,788 178,110 273,875
Provided during the period 11,489 2,080 34,355 47,924
As at 31 May 2024 87,466 21,868 212,465 321,799
Net Book Value
As at 31 May 2024 45,959 6,241 103,065 155,265
As at 1 June 2023 57,448 8,321 102,546 168,315
6. Stocks
2024 2023
£ £
Finished goods 79,243 79,103
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 20,166 88,249
Other debtors 110,778 29,738
Corporation tax repayable 27,097 9,849
158,041 127,836
8. Creditors: Amounts falling due within one year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,270 8,311
Trade creditors 82,689 51,980
Bank loans and overdrafts 79,792 36,764
Other taxes and social security 103,610 73,154
VAT 53,532 30,376
Other creditors 66,533 78,668
397,426 279,253
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9. Creditors: Amounts falling due after more than one year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,790 28,986
Bank loans 127,920 76,710
144,710 105,696
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,270 8,311
Later than one year and not later than five years 16,790 28,986
28,060 37,297
28,060 37,297
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
At the balance sheet date, the company was owed £2,200 (PY: £2,000) from Enigmatic Beauty Ltd., and £22,482 (PY: £21,929) from So Pink Limited. 
At the balance sheet date, the company owed £32,523 (PY: £40,123) to Supremus Technology Ltd. 
13. Controlling Party
The company's ultimate controlling parties are Daniel Huntley and Sabrina Huntley , by virtue of their 50-50 split shareholding in the company.
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