Acorah Software Products - Accounts Production 16.6.950 false true 29 November 2023 30 November 2022 false 30 November 2023 29 November 2024 29 November 2024 04327453 Ms Louise Wilkes Ms Louise Wilkes Helen Phillips iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04327453 2023-11-29 04327453 2024-11-29 04327453 2023-11-30 2024-11-29 04327453 frs-core:CurrentFinancialInstruments 2024-11-29 04327453 frs-core:Non-currentFinancialInstruments 2024-11-29 04327453 frs-core:ComputerEquipment 2024-11-29 04327453 frs-core:ComputerEquipment 2023-11-30 2024-11-29 04327453 frs-core:ComputerEquipment 2023-11-29 04327453 frs-core:FurnitureFittings 2024-11-29 04327453 frs-core:FurnitureFittings 2023-11-30 2024-11-29 04327453 frs-core:FurnitureFittings 2023-11-29 04327453 frs-core:NetGoodwill 2024-11-29 04327453 frs-core:NetGoodwill 2023-11-30 2024-11-29 04327453 frs-core:NetGoodwill 2023-11-29 04327453 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-29 04327453 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 2024-11-29 04327453 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-29 04327453 frs-core:MotorVehicles 2024-11-29 04327453 frs-core:MotorVehicles 2023-11-30 2024-11-29 04327453 frs-core:MotorVehicles 2023-11-29 04327453 frs-core:ShareCapital 2024-11-29 04327453 frs-core:RetainedEarningsAccumulatedLosses 2024-11-29 04327453 frs-bus:PrivateLimitedCompanyLtd 2023-11-30 2024-11-29 04327453 frs-bus:FilletedAccounts 2023-11-30 2024-11-29 04327453 frs-bus:SmallEntities 2023-11-30 2024-11-29 04327453 frs-bus:AuditExempt-NoAccountantsReport 2023-11-30 2024-11-29 04327453 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-30 2024-11-29 04327453 frs-bus:Director1 2023-11-30 2024-11-29 04327453 frs-bus:Director1 2023-11-29 04327453 frs-bus:Director1 2024-11-29 04327453 frs-bus:CompanySecretary1 2023-11-30 2024-11-29 04327453 frs-bus:CompanySecretary2 2023-11-30 2024-11-29 04327453 frs-core:CurrentFinancialInstruments 1 2024-11-29 04327453 frs-core:CurrentFinancialInstruments 4 2024-11-29 04327453 frs-countries:EnglandWales 2023-11-30 2024-11-29 04327453 2022-11-29 04327453 2023-11-29 04327453 2022-11-30 2023-11-29 04327453 frs-core:CurrentFinancialInstruments 2023-11-29 04327453 frs-core:Non-currentFinancialInstruments 2023-11-29 04327453 frs-core:ShareCapital 2023-11-29 04327453 frs-core:RetainedEarningsAccumulatedLosses 2023-11-29 04327453 frs-core:CurrentFinancialInstruments 1 2023-11-29 04327453 frs-core:CurrentFinancialInstruments 4 2023-11-29
Registered number: 04327453
Daisy Bloom Limited
Financial Statements
For The Year Ended 29 November 2024
Daisy Bloom Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Daisy Bloom Limited
Balance Sheet
As At 29 November 2024
Balance Sheet
Registered number: 04327453

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 67,212 |  | 68,371
|  |  | 67,212 |  | 68,371
CURRENT ASSETS
Stocks | 6 | 13,161 |  | 10,468 |
Debtors | 7 | 19,277 |  | 11,785 |
Cash at bank and in hand |  | 125,164 |  | 105,103 |
|  | 157,602 |  | 127,356 |
Creditors: Amounts Falling Due Within One Year | 8 | (74,859 ) |  | (41,506 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 82,743 |  | 85,850
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 149,955 |  | 154,221
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,439 ) |  | (4,892 )
NET ASSETS |  |  | 148,516 |  | 149,329
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | 148,514 |  | 149,327
SHAREHOLDERS' FUNDS |  |  | 148,516 |  | 149,329

Page 1
Page 2
Daisy Bloom Limited
Balance Sheet (continued)
As At 29 November 2024
For the year ending 29 November 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.
On behalf of the board

Ms Louise Wilkes Director
20/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Daisy Bloom Limited
Notes to the Financial Statements
For The Year Ended 29 November 2024
Notes to the Financial Statements
1. General Information
Daisy Bloom Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04327453 . The registered office is 2 Sollershott East, Letchworth Garden City, Herts, SG6 3PL.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:

Freehold | 0%
Motor Vehicles | 15% RBM
Fixtures & Fittings | 15% RBM
Computer Equipment | 33.33% RBM

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.
...CONTINUED
Page 3
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Daisy Bloom Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 November 2024
2.6. 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 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.
2.7. 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: 6 (2023: 9)
6 9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 30 November 2023 | 29,500
As at 29 November 2024 | 29,500
Amortisation
As at 30 November 2023 | 29,500
As at 29 November 2024 | 29,500
Net Book Value
As at 29 November 2024 | -
As at 30 November 2023 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 30 November 2023 | 50,000 | 32,073 | 21,290 | 2,809 | 106,172
Additions | 1,651 | - | - | - | 1,651
As at 29 November 2024 | 51,651 | 32,073 | 21,290 | 2,809 | 107,823
Depreciation
As at 30 November 2023 | - | 14,759 | 20,531 | 2,511 | 37,801
Provided during the period | - | 2,597 | 114 | 99 | 2,810
As at 29 November 2024 | - | 17,356 | 20,645 | 2,610 | 40,611
Net Book Value
As at 29 November 2024 | 51,651 | 14,717 | 645 | 199 | 67,212
As at 30 November 2023 | 50,000 | 17,314 | 759 | 298 | 68,371

Page 4
Page 5
Daisy Bloom Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 November 2024
6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 13,161 |  | 10,468

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,291 |  | 11,124
Prepayments and accrued income | 1,457 |  | -
Trade Creditors with debit balance | - |  | 2
VAT | 529 |  | -
Net wages | - |  | 659
| 19,277 |  | 11,785

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 33,557 |  | 16,370
Corporation tax | 8,968 |  | 12,720
Other taxes and social security | 1,161 |  | 224
VAT | - |  | 114
Net wages | 4,507 |  | -
Other creditors | 1,355 |  | 244
Pension Creditors | 267 |  | 128
Hire Purchase < 1yrs | 3,741 |  | 3,453
Accruals and deferred income | 2,500 |  | 200
Director's loan account | 18,803 |  | 8,053
| 74,859 |  | 41,506

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Hire Purchase > 1yrs | 1,439 |  | 4,892

10. Deferred Taxation
Deferred tax is recognised in respect of all timimg difference that have originated but not reversed at th balance sheet date
Timimg difference arise from the inclusion of income and rxpenses in tax assessmens in periods different from those in which they are recognised in finanacial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that rae expected to apply to the reversal of the timimg difference.
Unrelieved tax losses and other deferred tax assets are recongnised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other further taxable profits.
Page 5
Page 6
Daisy Bloom Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 November 2024
11. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

12. Directors Advances, Credits and Guarantees

| As at 30 November 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 29 November 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Louise Wilkes | (8,503 ) | 28,763 | (39,063 ) | - | (18,803 )

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