Acorah Software Products - Accounts Production 16.4.675 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09793399 Mr Darren Eyers Mrs Karen Eyers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09793399 2023-09-30 09793399 2024-09-30 09793399 2023-10-01 2024-09-30 09793399 frs-core:CurrentFinancialInstruments 2024-09-30 09793399 frs-core:ComputerEquipment 2024-09-30 09793399 frs-core:ComputerEquipment 2023-10-01 2024-09-30 09793399 frs-core:ComputerEquipment 2023-09-30 09793399 frs-core:FurnitureFittings 2024-09-30 09793399 frs-core:FurnitureFittings 2023-10-01 2024-09-30 09793399 frs-core:FurnitureFittings 2023-09-30 09793399 frs-core:MotorVehicles 2023-10-01 2024-09-30 09793399 frs-core:PlantMachinery 2023-10-01 2024-09-30 09793399 frs-core:ShareCapital 2024-09-30 09793399 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09793399 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09793399 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09793399 frs-bus:SmallEntities 2023-10-01 2024-09-30 09793399 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09793399 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09793399 frs-bus:Director1 2023-10-01 2024-09-30 09793399 frs-bus:Director2 2023-10-01 2024-09-30 09793399 frs-countries:EnglandWales 2023-10-01 2024-09-30 09793399 2022-09-30 09793399 2023-09-30 09793399 2022-10-01 2023-09-30 09793399 frs-core:CurrentFinancialInstruments 2023-09-30 09793399 frs-core:ShareCapital 2023-09-30 09793399 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09793399
D&k Business & Safety Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09793399
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,541 2,907
2,541 2,907
CURRENT ASSETS
Debtors 5 84,144 56,627
Cash at bank and in hand 49,761 34,424
133,905 91,051
Creditors: Amounts Falling Due Within One Year 6 (68,419 ) (36,928 )
NET CURRENT ASSETS (LIABILITIES) 65,486 54,123
TOTAL ASSETS LESS CURRENT LIABILITIES 68,027 57,030
PROVISIONS FOR LIABILITIES
Deferred Taxation (570 ) (614 )
NET ASSETS 67,457 56,416
CAPITAL AND RESERVES
Called up share capital 7 101 101
Profit and Loss Account 67,356 56,315
SHAREHOLDERS' FUNDS 67,457 56,416
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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 Profit and Loss Account.
On behalf of the board
Mr Darren Eyers
Director
11/08/2025
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
D&k Business & Safety Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09793399 . The registered office is Springhaven, 1a Barnfield Close, Hastings, East Sussex, TN34 1TS.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 1)
2 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 4,311 1,838 6,149
As at 30 September 2024 4,311 1,838 6,149
Depreciation
As at 1 October 2023 2,142 1,100 3,242
Provided during the period 255 111 366
As at 30 September 2024 2,397 1,211 3,608
Net Book Value
As at 30 September 2024 1,914 627 2,541
As at 1 October 2023 2,169 738 2,907
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 81,991 54,894
Amounts owed by participating interests 1,648 1,228
Other debtors 505 505
84,144 56,627
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 7,938
Other creditors 10,768 5,352
Taxation and social security 57,651 23,638
68,419 36,928
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 101 101
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8. Related Party Transactions
Included in other creditors is an amount of £1,556 (£6,414 in 2023), owed to the company directors Mr D & Mrs K Eyers. This loan is interest free and no repayment terms have been agreed.
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