Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09102385 Mr David Horne Mr Daniel Priestley Mr Alastair Kight Mrs Lucy McCarraher Mr Michael Reid Mr David Horne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09102385 2023-06-30 09102385 2024-06-30 09102385 2023-07-01 2024-06-30 09102385 frs-core:CurrentFinancialInstruments 2024-06-30 09102385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-06-30 09102385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-01 2024-06-30 09102385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 09102385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 09102385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 09102385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 09102385 frs-core:NetGoodwill 2024-06-30 09102385 frs-core:NetGoodwill 2023-07-01 2024-06-30 09102385 frs-core:NetGoodwill 2023-06-30 09102385 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-01 2024-06-30 09102385 frs-core:CapitalRedemptionReserve 2024-06-30 09102385 frs-core:RevaluationReserve 2024-06-30 09102385 frs-core:SharePremium 2024-06-30 09102385 frs-core:ShareCapital 2024-06-30 09102385 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09102385 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09102385 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09102385 frs-bus:SmallEntities 2023-07-01 2024-06-30 09102385 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09102385 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09102385 frs-core:CostValuation 2023-06-30 09102385 frs-core:AdditionsToInvestments 2024-06-30 09102385 frs-core:CostValuation 2024-06-30 09102385 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 09102385 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-06-30 09102385 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 09102385 frs-bus:Director1 2023-07-01 2024-06-30 09102385 frs-bus:Director2 2023-07-01 2024-06-30 09102385 frs-bus:Director3 2023-07-01 2024-06-30 09102385 frs-bus:Director4 2023-07-01 2024-06-30 09102385 frs-bus:Director5 2023-07-01 2024-06-30 09102385 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 09102385 frs-countries:EnglandWales 2023-07-01 2024-06-30 09102385 2022-06-30 09102385 2023-06-30 09102385 2022-07-01 2023-06-30 09102385 frs-core:CurrentFinancialInstruments 2023-06-30 09102385 frs-core:CapitalRedemptionReserve 2023-06-30 09102385 frs-core:RevaluationReserve 2023-06-30 09102385 frs-core:SharePremium 2023-06-30 09102385 frs-core:ShareCapital 2023-06-30 09102385 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09102385
Dent Global Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09102385
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,300 42,800
Investments 5 1,122,227 1,179,075
1,162,527 1,221,875
CURRENT ASSETS
Debtors 6 56,485 56,485
Cash at bank and in hand 13,905 68,621
70,390 125,106
Creditors: Amounts Falling Due Within One Year 7 (357,965 ) (317,668 )
NET CURRENT ASSETS (LIABILITIES) (287,575 ) (192,562 )
TOTAL ASSETS LESS CURRENT LIABILITIES 874,952 1,029,313
NET ASSETS 874,952 1,029,313
CAPITAL AND RESERVES
Called up share capital 8 115 115
Share premium account 1,162,223 1,162,223
Merger reserve 498,063 498,063
Capital redemption reserve 8 8
Profit and Loss Account (785,457 ) (631,096 )
SHAREHOLDERS' FUNDS 874,952 1,029,313
Page 1
Page 2
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.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dent Global Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 09102385 . The registered office is 4 Old Park Lane, London, 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. Going Concern Disclosure
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast doubt on the Company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Brands acquired by Dent Global Limited from third parties are capitalised and amortised over their estimated useful life of 3 years.
2.5. Research and Development
Development costs are capitalised within intangible assets where they can be identified with a specific product or project anticipated to produce future benefits, and are amortised on a straight line basis over the anticipated life of the benefits arising from the completed produce or project. This is between 1 and 5 years.
2.6. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property acquired by Dent Global Limited from third parties are capitalised and amortised over their estimated useful life of 5 years.
2.7. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.8. 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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2.9. 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.
2.10. Investments
All investments are carried at cost. They are not revalued unless there is an active market in which a valuation can be reliably determined.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Intangible Assets
Brands Development Costs Intellectual Property Total
£ £ £ £
Cost
As at 1 July 2023 12,000 53,500 64,184 129,684
Additions - 10,250 - 10,250
As at 30 June 2024 12,000 63,750 64,184 139,934
Amortisation
As at 1 July 2023 12,000 10,700 64,184 86,884
Provided during the period - 12,750 - 12,750
As at 30 June 2024 12,000 23,450 64,184 99,634
Net Book Value
As at 30 June 2024 - 40,300 - 40,300
As at 1 July 2023 - 42,800 - 42,800
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Page 5
5. Investments
Subsidiaries Associates Other Total
£ £ £ £
Cost
As at 1 July 2023 664,141 15 514,919 1,179,075
Additions 82 - - 82
As at 30 June 2024 664,223 15 514,919 1,179,157
Provision
As at 1 July 2023 - - - -
Impairment losses - - 56,930 56,930
As at 30 June 2024 - - 56,930 56,930
Net Book Value
As at 30 June 2024 664,223 15 457,989 1,122,227
As at 1 July 2023 664,141 15 514,919 1,179,075
Dent Accelerators (UK) Limited
The company holds 100% of the share capital in Dent Accelerators (UK) Limited.
Profit for the year: £413,284
Capital and reserves: £392,717
August Recognition Limited
The company holds 100% of the share capital in August recognition Limited.
Profit for the year: £14,653
Capital and reserves: £56,394
Key Person of Influence (Aus) Pty Limited
The company holds 100% of the share capital in Key Person of Influence (Aus) Pty Limited.
Profit for the year: Dormant
Capital and reserves: Dormant
Dent Trading (CA) Inc
The company holds 100% of the share capital in Dent Trading (CA) Inc.
Profit for the year: Loss of £27,931
Capital and reserves: £20,108
...CONTINUED
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Page 6
5. Investments - continued
Rethink Press Limited
The company holds 100% of the share capital in Rethink Press Limited.
Profit for the year: Loss of £2,446
Capital and reserves: £324,670
So Technology Limited
The company holds 76% of the share capital in So Technology Limited.
Profit for the year: Loss of £24,995
Capital and reserves: £273,791
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 56,485 56,485
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 12,802
Amounts owed to group undertakings 322,965 209,752
Other creditors 35,000 94,705
Taxation and social security - 409
357,965 317,668
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 115 115
9. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. The balance at the year end was £20,251 (2023 : £20,251)
The above loan is unsecured, interest free and repayable on demand.
10. Post Balance Sheet Events
Following the end of the financial year, the company sold the share capital of So Technology Ltd.
11. Reserves
Page 6
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Share premium account
The share premium account is used to record the aggregate amount or value of premiums paid when the
Company's shares are issued at an amount in excess of nominal value.
Capital redemption reserve
This reserve represents non distributable reserves which amounts are transferred to following the
redemption or purchase of the Company’s own shares.
Other reserves
This reserve relates to the value of shares committed to be issued, which were issued during the year.
Merger Reserve
This reserve relates to the reserve element of a group restructuring in 2015.
Profit and loss account
This reserve relates to cumulative retained earning less amounts distributed to shareholders or used to
fund repurchase of shares
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