Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07474761 Mr David Harris Mrs Sarah Anne Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07474761 2024-01-31 07474761 2025-01-31 07474761 2024-02-01 2025-01-31 07474761 frs-core:CurrentFinancialInstruments 2025-01-31 07474761 frs-core:ComputerEquipment 2025-01-31 07474761 frs-core:ComputerEquipment 2024-02-01 2025-01-31 07474761 frs-core:ComputerEquipment 2024-01-31 07474761 frs-core:ShareCapital 2025-01-31 07474761 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07474761 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07474761 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07474761 frs-bus:SmallEntities 2024-02-01 2025-01-31 07474761 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07474761 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07474761 frs-bus:Director1 2024-02-01 2025-01-31 07474761 frs-bus:Director1 2024-01-31 07474761 frs-bus:Director1 2025-01-31 07474761 frs-bus:Director2 2024-02-01 2025-01-31 07474761 frs-core:CurrentFinancialInstruments 3 2025-01-31 07474761 frs-countries:EnglandWales 2024-02-01 2025-01-31 07474761 2023-01-31 07474761 2024-01-31 07474761 2023-02-01 2024-01-31 07474761 frs-core:CurrentFinancialInstruments 2024-01-31 07474761 frs-core:ShareCapital 2024-01-31 07474761 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 07474761 frs-core:CurrentFinancialInstruments 3 2024-01-31
Registered number: 07474761
DPH Legal Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
TaxAssist Accountants
Chartered Certified Accountants
175 Wokingham Road
Reading
Berkshire
RG6 1LT
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 07474761
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,214 16,318
17,214 16,318
CURRENT ASSETS
Debtors 5 817,333 906,743
Cash at bank and in hand 1,187,599 893,632
2,004,932 1,800,375
Creditors: Amounts Falling Due Within One Year 6 (362,439 ) (311,393 )
NET CURRENT ASSETS (LIABILITIES) 1,642,493 1,488,982
TOTAL ASSETS LESS CURRENT LIABILITIES 1,659,707 1,505,300
NET ASSETS 1,659,707 1,505,300
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 1,659,704 1,505,297
SHAREHOLDERS' FUNDS 1,659,707 1,505,300
For the year ending 31 January 2025 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 David Harris
Director
10th October 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
DPH Legal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07474761 . The registered office is 175 Wokingham Road, Reading, RG6 1LT.
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:
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 year 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 asset reflects 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 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.
Page 2
Page 3
2.6. 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 19 (2024: 16)
19 16
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2024 37,039
Additions 6,634
As at 31 January 2025 43,673
Depreciation
As at 1 February 2024 20,721
Provided during the period 5,738
As at 31 January 2025 26,459
Net Book Value
As at 31 January 2025 17,214
As at 1 February 2024 16,318
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 372,962 750,641
Prepayments and accrued income 340,667 46,560
Other debtors 53,704 49,792
Directors' loan accounts 50,000 59,750
817,333 906,743
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,206 7,109
Corporation tax 250,596 195,283
VAT 99,105 102,161
Other creditors - Nest Pension (Current liabilities - creditors < 1 year) 2,610 2,506
Other creditors 1,800 1,800
Accruals and deferred income 3,122 2,534
362,439 311,393
Page 3
Page 4
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr David Harris 59,750 50,000 59,750 - 50,000
The above loan is unsecured, interest free and repayable on demand.
Page 4