Acorah Software Products - Accounts Production 19.4.300 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08707696 R Ellis-Gittins D H Ellis-Gittins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08707696 2024-09-30 08707696 2025-09-30 08707696 2024-10-01 2025-09-30 08707696 frs-core:CurrentFinancialInstruments 2025-09-30 08707696 frs-core:ComputerEquipment 2025-09-30 08707696 frs-core:ComputerEquipment 2024-09-30 08707696 frs-core:ShareCapital 2025-09-30 08707696 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08707696 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08707696 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08707696 frs-bus:SmallEntities 2024-10-01 2025-09-30 08707696 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08707696 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08707696 1 2024-10-01 2025-09-30 08707696 frs-bus:Director1 2024-10-01 2025-09-30 08707696 frs-bus:Director1 2024-09-30 08707696 frs-bus:Director1 2025-09-30 08707696 frs-bus:Director2 2024-10-01 2025-09-30 08707696 frs-countries:EnglandWales 2024-10-01 2025-09-30 08707696 2023-09-30 08707696 2024-09-30 08707696 2023-10-01 2024-09-30 08707696 frs-core:CurrentFinancialInstruments 2024-09-30 08707696 frs-core:ShareCapital 2024-09-30 08707696 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
DHG Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08707696
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 26,337 37,462
26,337 37,462
Creditors: Amounts Falling Due Within One Year 6 (34,470 ) (46,636 )
NET CURRENT ASSETS (LIABILITIES) (8,133 ) (9,174 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,133 ) (9,174 )
NET LIABILITIES (8,133 ) (9,174 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (8,134 ) (9,175 )
SHAREHOLDERS' FUNDS (8,133) (9,174)
Page 1
Page 2
For the year ending 30 September 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
D H Ellis-Gittins
Director
25 September 2026
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
DHG Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08707696 . The registered office is 25 Pentire Green, Crantock, Newquay, TR8 5SG.
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. 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:
2.3. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2024 1,302
As at 30 September 2025 1,302
Depreciation
As at 1 October 2024 1,302
As at 30 September 2025 1,302
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 26,337 37,462
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 238 1,763
Bank loans and overdrafts 23,669 23,669
Other creditors 570 -
Taxation and social security 9,993 21,204
34,470 46,636
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr David Ellis-Gittins 37,462 11,125 - - 26,337
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The ultimate controlling party is D H Ellis-Gittins.
Page 5