Acorah Software Products - Accounts Production 16.3.350 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12130893 Mr Linden Kitson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12130893 2023-06-30 12130893 2024-06-30 12130893 2023-07-01 2024-06-30 12130893 frs-core:CurrentFinancialInstruments 2024-06-30 12130893 frs-core:Non-currentFinancialInstruments 2024-06-30 12130893 frs-core:ComputerEquipment 2024-06-30 12130893 frs-core:ComputerEquipment 2023-07-01 2024-06-30 12130893 frs-core:ComputerEquipment 2023-06-30 12130893 frs-core:FurnitureFittings 2024-06-30 12130893 frs-core:FurnitureFittings 2023-07-01 2024-06-30 12130893 frs-core:FurnitureFittings 2023-06-30 12130893 frs-core:PlantMachinery 2024-06-30 12130893 frs-core:PlantMachinery 2023-07-01 2024-06-30 12130893 frs-core:PlantMachinery 2023-06-30 12130893 frs-core:ShareCapital 2024-06-30 12130893 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12130893 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12130893 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12130893 frs-bus:SmallEntities 2023-07-01 2024-06-30 12130893 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12130893 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12130893 frs-bus:Director1 2023-07-01 2024-06-30 12130893 frs-countries:EnglandWales 2023-07-01 2024-06-30 12130893 2022-06-30 12130893 2023-06-30 12130893 2022-07-01 2023-06-30 12130893 frs-core:CurrentFinancialInstruments 2023-06-30 12130893 frs-core:Non-currentFinancialInstruments 2023-06-30 12130893 frs-core:ShareCapital 2023-06-30 12130893 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 12130893
Denson Pk Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12130893
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,585 10,881
11,585 10,881
CURRENT ASSETS
Stocks 5 150,381 35,254
Debtors 6 92,550 136,190
Cash at bank and in hand 9,165 39,916
252,096 211,360
Creditors: Amounts Falling Due Within One Year 7 (441,025 ) (519,564 )
NET CURRENT ASSETS (LIABILITIES) (188,929 ) (308,204 )
TOTAL ASSETS LESS CURRENT LIABILITIES (177,344 ) (297,323 )
Creditors: Amounts Falling Due After More Than One Year 8 (200,831 ) (83,324 )
NET LIABILITIES (378,175 ) (380,647 )
CAPITAL AND RESERVES
Called up share capital 9 99 99
Income Statement (378,274 ) (380,746 )
SHAREHOLDERS' FUNDS (378,175) (380,647)
Page 1
Page 2
For the year ending 30 June 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 Linden Kitson
Director
24 June 2025
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
Denson Pk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12130893 . The registered office is 411 Birch Park, Thorp Arch Ind Estate, Wetherby, LS23 7FG.
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
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity.  Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 25% on Reducing balance
Fixtures & Fittings 25% on Reducing balance
Computer Equipment 25% on Reducing balnace
2.5. Stocks and Work in Progress
Stocks and work in progress are valued 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 reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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: 1 (2023: 3)
1 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 - 14,508 - 14,508
Additions 2,929 - 921 3,850
As at 30 June 2024 2,929 14,508 921 18,358
Depreciation
As at 1 July 2023 - 3,627 - 3,627
Provided during the period 244 2,720 182 3,146
As at 30 June 2024 244 6,347 182 6,773
Net Book Value
As at 30 June 2024 2,685 8,161 739 11,585
As at 1 July 2023 - 10,881 - 10,881
5. Stocks
2024 2023
£ £
Stock 150,381 35,254
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,637 49,186
Other debtors 85,913 87,004
92,550 136,190
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 195,755 171,617
Bank loans and overdrafts 35,617 126,471
Other creditors 180,768 211,741
Taxation and social security 28,885 9,735
441,025 519,564
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 144,717 83,324
Other creditors 56,114 -
200,831 83,324
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 99 99
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