Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 04989177 Daren Cope Susan Cope Daren Cope iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04989177 2023-08-31 04989177 2024-08-31 04989177 2023-09-01 2024-08-31 04989177 frs-core:CurrentFinancialInstruments 2024-08-31 04989177 frs-core:Non-currentFinancialInstruments 2024-08-31 04989177 frs-core:BetweenOneFiveYears 2024-08-31 04989177 frs-core:MotorVehicles 2024-08-31 04989177 frs-core:MotorVehicles 2023-09-01 2024-08-31 04989177 frs-core:MotorVehicles 2023-08-31 04989177 frs-core:WithinOneYear 2024-08-31 04989177 frs-core:ShareCapital 2024-08-31 04989177 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04989177 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04989177 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 04989177 frs-bus:SmallEntities 2023-09-01 2024-08-31 04989177 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04989177 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04989177 frs-core:UnlistedNon-exchangeTraded 2024-08-31 04989177 frs-core:UnlistedNon-exchangeTraded 2023-08-31 04989177 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 04989177 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 04989177 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04989177 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 04989177 frs-bus:Director1 2023-09-01 2024-08-31 04989177 frs-bus:Director1 2023-08-31 04989177 frs-bus:Director1 2024-08-31 04989177 frs-bus:Director2 2023-09-01 2024-08-31 04989177 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 04989177 frs-countries:EnglandWales 2023-09-01 2024-08-31 04989177 2022-08-31 04989177 2023-08-31 04989177 2022-09-01 2023-08-31 04989177 frs-core:CurrentFinancialInstruments 2023-08-31 04989177 frs-core:Non-currentFinancialInstruments 2023-08-31 04989177 frs-core:BetweenOneFiveYears 2023-08-31 04989177 frs-core:WithinOneYear 2023-08-31 04989177 frs-core:ShareCapital 2023-08-31 04989177 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 04989177
The Delta Echo Group Limited
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04989177
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158,231 -
Investments 5 669,329 669,329
827,560 669,329
CURRENT ASSETS
Debtors 6 15,338 -
Cash at bank and in hand 25 17
15,363 17
Creditors: Amounts Falling Due Within One Year 7 (695,861 ) (616,686 )
NET CURRENT ASSETS (LIABILITIES) (680,498 ) (616,669 )
TOTAL ASSETS LESS CURRENT LIABILITIES 147,062 52,660
Creditors: Amounts Falling Due After More Than One Year 8 (134,605 ) -
NET ASSETS 12,457 52,660
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 12,357 52,560
SHAREHOLDERS' FUNDS 12,457 52,660
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Page 2
For the year ending 31 August 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 Income Statement.
On behalf of the board
Daren Cope
Director
01/04/2025
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
The Delta Echo Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04989177 . The registered office is Canterbury House, Stephensons Way, Derby, England, DE21 6LY.
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:
Motor Vehicles 25% on Reducing balance method
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 income statement 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 income statement 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.
2.6. Subsidiaries
Details of the company's subsidiaries at 31 August 2024 are as follows:
100% owned, PP Derby Limited - Property management and letting
100% owned, Let Green Limited - dormant
100% owned, Amber Homes Sales & Lettings Limited - Property management and letting
2.7. Related party disclosures
During the year total dividends of £117,500 (2023: £141,000) were paid to the directors.
During the year the company received a management charge of £72,500 (2023:£29,999) from PP Derby Limited and £3,000 (2023: £2,000) from Amber Homes Ltd.
Included in other creditors is an amount due to PP Derby Limited at the balance sheet date of £346,518 (2023: £222,014)
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 September 2023 -
Additions 173,882
As at 31 August 2024 173,882
Depreciation
As at 1 September 2023 -
Provided during the period 15,651
As at 31 August 2024 15,651
Net Book Value
As at 31 August 2024 158,231
As at 1 September 2023 -
5. Investments
Unlisted
£
Cost
As at 1 September 2023 669,329
As at 31 August 2024 669,329
Provision
As at 1 September 2023 -
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 669,329
As at 1 September 2023 669,329
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 15,338 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 23,015 -
Other creditors 639,190 585,651
Taxation and social security 33,656 31,035
695,861 616,686
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 134,605 -
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 23,015 -
Later than one year and not later than five years 134,605 -
157,620 -
157,620 -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Daren Cope - 15,338 - - 15,338
The above loan is unsecured, interest free and repayable on demand.
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