Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 06210784 Mr Paul Kane Mrs Sharon Kane Mrs Sharon Kane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06210784 2023-09-30 06210784 2024-09-30 06210784 2023-10-01 2024-09-30 06210784 frs-core:CurrentFinancialInstruments 2024-09-30 06210784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-30 06210784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-01 2024-09-30 06210784 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 06210784 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 06210784 frs-core:MotorVehicles 2024-09-30 06210784 frs-core:MotorVehicles 2023-10-01 2024-09-30 06210784 frs-core:MotorVehicles 2023-09-30 06210784 frs-core:PlantMachinery 2024-09-30 06210784 frs-core:PlantMachinery 2023-10-01 2024-09-30 06210784 frs-core:PlantMachinery 2023-09-30 06210784 frs-core:ShareCapital 2024-09-30 06210784 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06210784 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06210784 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 06210784 frs-bus:SmallEntities 2023-10-01 2024-09-30 06210784 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06210784 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06210784 frs-bus:Director1 2023-10-01 2024-09-30 06210784 frs-bus:Director2 2023-10-01 2024-09-30 06210784 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 06210784 frs-countries:EnglandWales 2023-10-01 2024-09-30 06210784 2022-09-30 06210784 2023-09-30 06210784 2022-10-01 2023-09-30 06210784 frs-core:CurrentFinancialInstruments 2023-09-30 06210784 frs-core:ShareCapital 2023-09-30 06210784 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 06210784
Community Dns Ltd
Financial Statements
For The Year Ended 30 September 2024
Davey Accounting Services
11 Abrahams Close
Trowbridge
Wiltshire
BA14 0ND
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06210784
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 80,000 90,000
Tangible Assets 5 1,223 44,217
81,223 134,217
CURRENT ASSETS
Debtors 6 185,362 163,593
Cash at bank and in hand 1,172,130 1,210,483
1,357,492 1,374,076
Creditors: Amounts Falling Due Within One Year 7 (119,915 ) (214,049 )
NET CURRENT ASSETS (LIABILITIES) 1,237,577 1,160,027
TOTAL ASSETS LESS CURRENT LIABILITIES 1,318,800 1,294,244
PROVISIONS FOR LIABILITIES
Deferred Taxation (306 ) (2,850 )
NET ASSETS 1,318,494 1,291,394
CAPITAL AND RESERVES
Called up share capital 8 20 20
Profit and Loss Account 1,318,474 1,291,374
SHAREHOLDERS' FUNDS 1,318,494 1,291,394
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr Paul Kane
Director
25th November 2024
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
Community Dns Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06210784 . The registered office is 13 Queens Road, Bournemouth, BH2 6BA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Patents.  They are amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less depreciation. 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:
Leasehold Over 10 years
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
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 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 October 2023 100,000
As at 30 September 2024 100,000
Amortisation
As at 1 October 2023 10,000
Provided during the period 10,000
As at 30 September 2024 20,000
Net Book Value
As at 30 September 2024 80,000
As at 1 October 2023 90,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 59,645 40,000 99,645
Additions 622 - 622
Disposals - (40,000 ) (40,000 )
As at 30 September 2024 60,267 - 60,267
Depreciation
As at 1 October 2023 45,428 10,000 55,428
Provided during the period 13,616 - 13,616
Disposals - (10,000 ) (10,000 )
As at 30 September 2024 59,044 - 59,044
Net Book Value
As at 30 September 2024 1,223 - 1,223
As at 1 October 2023 14,217 30,000 44,217
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Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 45,127 20,490
Other debtors 140,235 143,103
185,362 163,593
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 100,001 102,145
Other creditors 7,920 61,379
Taxation and social security 11,994 50,525
119,915 214,049
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20 20
Page 5