Acorah Software Products - Accounts Production 16.2.850 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11585018 Mr David Jerrard-Dunne David Jerrard-Dunne true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11585018 2023-12-31 11585018 2024-12-31 11585018 2024-01-01 2024-12-31 11585018 frs-core:CurrentFinancialInstruments 2024-12-31 11585018 frs-core:PlantMachinery 2024-12-31 11585018 frs-core:PlantMachinery 2024-01-01 2024-12-31 11585018 frs-core:PlantMachinery 2023-12-31 11585018 frs-core:ShareCapital 2024-12-31 11585018 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11585018 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11585018 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11585018 frs-bus:SmallEntities 2024-01-01 2024-12-31 11585018 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11585018 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11585018 1 2024-01-01 2024-12-31 11585018 frs-bus:Director1 2024-01-01 2024-12-31 11585018 frs-bus:Director1 2023-12-31 11585018 frs-bus:Director1 2024-12-31 11585018 frs-countries:EnglandWales 2024-01-01 2024-12-31 11585018 2022-12-31 11585018 2023-12-31 11585018 2023-01-01 2023-12-31 11585018 frs-core:CurrentFinancialInstruments 2023-12-31 11585018 frs-core:ShareCapital 2023-12-31 11585018 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11585018
DJD Advisory Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Inchmead Accountants
100 Berkshire Place
Winnersh
Wokingham
RG41 5RD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11585018
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 375 677
375 677
CURRENT ASSETS
Debtors 5 13,989 6,558
Cash at bank and in hand 40,838 19,727
54,827 26,285
Creditors: Amounts Falling Due Within One Year 6 (25,984 ) (16,361 )
NET CURRENT ASSETS (LIABILITIES) 28,843 9,924
TOTAL ASSETS LESS CURRENT LIABILITIES 29,218 10,601
NET ASSETS 29,218 10,601
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 29,208 10,591
SHAREHOLDERS' FUNDS 29,218 10,601
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 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 Jerrard-Dunne
Director
9 June 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
DJD Advisory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11585018 . The registered office is 1 Mayflower Way, Farnham Common, Slough, SL2 3TU.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised when the company is entiteld to charge for its services under the engagement agreement.
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:
Plant & Machinery 3 year straight line
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2)
2 2
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Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 5,544
Additions 2,319
As at 31 December 2024 7,863
Depreciation
As at 1 January 2024 4,867
Provided during the period 2,621
As at 31 December 2024 7,488
Net Book Value
As at 31 December 2024 375
As at 1 January 2024 677
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,213 6,000
Director's loan account 776 558
13,989 6,558
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 3,068 7,697
Corporation tax 14,134 1,925
VAT 8,782 6,739
25,984 16,361
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr David Jerrard-Dunne (558 ) (6,392 ) 6,174 - (776 )
The above loan is unsecured, interest free and repayable on demand.
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Page 4
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 25,000 7,500
10. Ultimate Controlling Party
The company's ultimate controlling party is David Jerrard-Dunne by virtue of his ownership of 100% of the issued share capital in the company.
Page 4