Acorah Software Products - Accounts Production 16.5.460 false true false 16 January 2024 30 April 2025 30 April 2025 15416820 Mr D J Buttle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15416820 2024-01-15 15416820 2025-04-30 15416820 2024-01-16 2025-04-30 15416820 frs-core:CurrentFinancialInstruments 2025-04-30 15416820 frs-core:Non-currentFinancialInstruments 2025-04-30 15416820 frs-core:BetweenOneFiveYears 2025-04-30 15416820 frs-core:MotorVehicles 2025-04-30 15416820 frs-core:MotorVehicles 2024-01-16 2025-04-30 15416820 frs-core:MotorVehicles 2024-01-15 15416820 frs-core:PlantMachinery 2025-04-30 15416820 frs-core:PlantMachinery 2024-01-16 2025-04-30 15416820 frs-core:PlantMachinery 2024-01-15 15416820 frs-core:WithinOneYear 2025-04-30 15416820 frs-core:ShareCapital 2025-04-30 15416820 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 15416820 frs-bus:PrivateLimitedCompanyLtd 2024-01-16 2025-04-30 15416820 frs-bus:FilletedAccounts 2024-01-16 2025-04-30 15416820 frs-bus:SmallEntities 2024-01-16 2025-04-30 15416820 frs-bus:AuditExempt-NoAccountantsReport 2024-01-16 2025-04-30 15416820 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-16 2025-04-30 15416820 frs-bus:Director1 2024-01-16 2025-04-30 15416820 frs-countries:EnglandWales 2024-01-16 2025-04-30
Registered number: 15416820
DJB Strategies Ltd
Unaudited Financial Statements
For the Period 16 January 2024 to 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15416820
30 April 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 42,212
42,212
CURRENT ASSETS
Debtors 5 3,375
Cash at bank and in hand 75,161
78,536
Creditors: Amounts Falling Due Within One Year 6 (45,197 )
NET CURRENT ASSETS (LIABILITIES) 33,339
TOTAL ASSETS LESS CURRENT LIABILITIES 75,551
Creditors: Amounts Falling Due After More Than One Year 7 (39,960 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,020 )
NET ASSETS 27,571
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account 27,570
SHAREHOLDERS' FUNDS 27,571
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For the period ending 30 April 2025 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 his 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 D J Buttle
Director
24 October 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
DJB Strategies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15416820 . The registered office is Gowran House , 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.
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 & Equipment 25% on Reducing Balance
Motor Vehicles 25% on 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 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.
...CONTINUED
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2.5. Taxation - continued
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 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 period was: 1
1
4. Tangible Assets
Plant & Equipment Motor Vehicles Total
£ £ £
Cost
As at 16 January 2024 - - -
Additions 8,949 47,334 56,283
As at 30 April 2025 8,949 47,334 56,283
Depreciation
As at 16 January 2024 - - -
Provided during the period 2,237 11,834 14,071
As at 30 April 2025 2,237 11,834 14,071
Net Book Value
As at 30 April 2025 6,712 35,500 42,212
As at 16 January 2024 - - -
5. Debtors
30 April 2025
£
Due within one year
VAT 3,375
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6. Creditors: Amounts Falling Due Within One Year
30 April 2025
£
Net obligations under finance lease and hire purchase contracts 6,675
Corporation tax 8,103
Other taxes and social security 479
Accruals and deferred income 999
Director's loan account 28,941
45,197
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2025
£
Net obligations under finance lease and hire purchase contracts 39,960
8. Obligations Under Finance Leases and Hire Purchase
30 April 2025
£
The future minimum finance lease payments are as follows:
Not later than one year 6,675
Later than one year and not later than five years 39,960
46,635
46,635
9. Share Capital
30 April 2025
£
Allotted, Called up and fully paid 1
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