Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06779978 Mrs Dawn Kathryn Bruce Mrs Kelsey Kerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06779978 2023-12-31 06779978 2024-12-31 06779978 2024-01-01 2024-12-31 06779978 frs-core:Non-currentFinancialInstruments 2024-12-31 06779978 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06779978 frs-core:ShareCapital 2024-12-31 06779978 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06779978 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06779978 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 06779978 frs-bus:SmallEntities 2024-01-01 2024-12-31 06779978 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06779978 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06779978 frs-bus:Director1 2024-01-01 2024-12-31 06779978 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06779978 frs-countries:EnglandWales 2024-01-01 2024-12-31 06779978 2022-12-31 06779978 2023-12-31 06779978 2023-01-01 2023-12-31 06779978 frs-core:Non-currentFinancialInstruments 2023-12-31 06779978 frs-core:ShareCapital 2023-12-31 06779978 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06779978
Dkb Training Associates Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Northern Accountants
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06779978
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,794 2,349
Investment Properties 5 236,249 236,249
238,043 238,598
CURRENT ASSETS
Debtors 104,177 106,028
Cash at bank and in hand 18,988 50,446
123,165 156,474
Creditors: Amounts Falling Due Within One Year (253,393 ) (123,459 )
NET CURRENT ASSETS (LIABILITIES) (130,228 ) 33,015
TOTAL ASSETS LESS CURRENT LIABILITIES 107,815 271,613
Creditors: Amounts Falling Due After More Than One Year (4,167 ) (14,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (448 ) (446 )
NET ASSETS 103,200 257,000
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 103,198 256,998
SHAREHOLDERS' FUNDS 103,200 257,000
Page 1
Page 2
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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Dawn Kathryn Bruce
Director
28/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Dkb Training Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06779978 . The registered office is 43a Flash Lane, Mirfield, West Yorkshire, WF14 0PJ.
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 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 by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 25% on WDV
2.4. 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 profit and loss account.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 January 2024 6,304
As at 31 December 2024 6,304
Depreciation
As at 1 January 2024 3,955
Provided during the period 555
As at 31 December 2024 4,510
Net Book Value
As at 31 December 2024 1,794
As at 1 January 2024 2,349
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Page 4
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 236,249
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
7. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions on 2024 of £85 (2023- £Nil) were due to the fund. They are included in Other Creditors.
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