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Registered number: 07602936
Dent Accelerators (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07602936
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,657 1,345
3,657 1,345
CURRENT ASSETS
Debtors 5 557,519 441,494
Cash at bank and in hand 344,180 183,323
901,699 624,817
Creditors: Amounts Falling Due Within One Year 6 (491,639 ) (606,729 )
NET CURRENT ASSETS (LIABILITIES) 410,060 18,088
TOTAL ASSETS LESS CURRENT LIABILITIES 413,717 19,433
Creditors: Amounts Falling Due After More Than One Year 7 (20,000 ) (40,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,000 ) -
NET ASSETS/(LIABILITIES) 392,717 (20,567 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 392,617 (20,667 )
SHAREHOLDERS' FUNDS 392,717 (20,567)
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For the year ending 30 June 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 David Horne
Director
28 March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dent Accelerators (UK) Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 07602936 . The registered office is 4 Old Park Lane, London, England, W1K 1QW.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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:
Office equipment 33.33% Straight line
Computer equipment 33.33% Straight line
2.4. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. 
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
2.5. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually. 
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.
2.8. Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 3)
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4. Tangible Assets
Office equipment Computer equipment Total
£ £ £
Cost
As at 1 July 2023 10,738 13,971 24,709
Additions - 3,859 3,859
As at 30 June 2024 10,738 17,830 28,568
Depreciation
As at 1 July 2023 10,159 13,205 23,364
Provided during the period 579 968 1,547
As at 30 June 2024 10,738 14,173 24,911
Net Book Value
As at 30 June 2024 - 3,657 3,657
As at 1 July 2023 579 766 1,345
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 226,749 154,486
Amounts owed by group undertakings 247,904 209,752
Other debtors 82,866 77,256
557,519 441,494
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 18,869 58,435
Bank loans and overdrafts 20,000 20,000
Amounts owed to group undertakings 25,576 83,537
Other creditors 380,164 430,465
Taxation and social security 47,030 14,292
491,639 606,729
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 20,000 40,000
8. Pension Commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,999 (2023: £2,820). Contributions totaling £1,873 (2023: £Nil) were payable to the fund at the balance sheet date and are included in creditors.
9. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. The balance at the year end was £30,784 (2023 : £22,433).
The above loan is unsecured, interest is charged on 2.25% p.a and repayable on demand.
10. Ultimate Controlling Party
At the Balance Sheet date the ultimate parent undertaking is Dent Global Limited, a company registered in the United Kingdom. In the Directors' opinion there is no ultimate controlling party. 
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