Acorah Software Products - Accounts Production 16.3.350 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 06909845 Mr M J Sennett Ms J C Sennett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06909845 2023-09-30 06909845 2024-09-30 06909845 2023-10-01 2024-09-30 06909845 frs-core:Non-currentFinancialInstruments 2024-09-30 06909845 frs-core:FurnitureFittings 2024-09-30 06909845 frs-core:FurnitureFittings 2023-10-01 2024-09-30 06909845 frs-core:FurnitureFittings 2023-09-30 06909845 frs-core:OtherReservesSubtotal 2024-09-30 06909845 frs-core:ShareCapital 2024-09-30 06909845 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06909845 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06909845 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 06909845 frs-bus:SmallEntities 2023-10-01 2024-09-30 06909845 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06909845 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06909845 frs-bus:Director1 2023-10-01 2024-09-30 06909845 frs-bus:Director2 2023-10-01 2024-09-30 06909845 frs-countries:EnglandWales 2023-10-01 2024-09-30 06909845 2022-09-30 06909845 2023-09-30 06909845 2022-10-01 2023-09-30 06909845 frs-core:Non-currentFinancialInstruments 2023-09-30 06909845 frs-core:OtherReservesSubtotal 2023-09-30 06909845 frs-core:ShareCapital 2023-09-30 06909845 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 06909845
Dartmoor Capital Management UK Gp Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Goldwyns London LLP
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06909845
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 234
Investment Properties 5 446,830 467,409
446,830 467,643
CURRENT ASSETS
Debtors 6 75 184
Cash at bank and in hand 915 275
990 459
Creditors: Amounts Falling Due Within One Year 7 (27,620 ) (26,510 )
NET CURRENT ASSETS (LIABILITIES) (26,630 ) (26,051 )
TOTAL ASSETS LESS CURRENT LIABILITIES 420,200 441,592
Creditors: Amounts Falling Due After More Than One Year 8 (193,745 ) (193,745 )
NET ASSETS 226,455 247,847
CAPITAL AND RESERVES
Called up share capital 9 100 100
Investment revaluation reserves (71,697 ) (51,118 )
Income Statement 298,052 298,865
SHAREHOLDERS' FUNDS 226,455 247,847
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For the year ending 30 September 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
Mr M J Sennett
Director
11/06/2025
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
Dartmoor Capital Management UK Gp Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06909845 . The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 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 have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged his financial support to assist with this if required. On this basis, the director will 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, excluding discounts, rebates, value added tax and other sales taxes.
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:
Fixtures & Fittings 20% Straight line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Financial Instrument
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
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2.9. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies, management is required to make judgments, estimates, and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 October 2023 8,024
As at 30 September 2024 8,024
Depreciation
As at 1 October 2023 7,790
Provided during the period 234
As at 30 September 2024 8,024
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 234
5. Investment Property
2024
£
Fair Value
As at 1 October 2023 467,409
Revaluations (20,579)
As at 30 September 2024 446,830
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 75 184
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 27,620 26,510
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 193,745 193,745
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
The nominal value of each share is £1 and as at the year-end, there are 100 Ordinary shares in issue
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