Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09848608 Mr Russell Back Mrs Alison Meredith Mr Cameron Brewer Mr Sandeep Kumar Mr Neil Stephen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09848608 2024-01-31 09848608 2025-01-31 09848608 2024-02-01 2025-01-31 09848608 frs-core:CurrentFinancialInstruments 2025-01-31 09848608 frs-core:ComputerEquipment 2025-01-31 09848608 frs-core:ComputerEquipment 2024-02-01 2025-01-31 09848608 frs-core:ComputerEquipment 2024-01-31 09848608 frs-core:FurnitureFittings 2025-01-31 09848608 frs-core:FurnitureFittings 2024-02-01 2025-01-31 09848608 frs-core:FurnitureFittings 2024-01-31 09848608 frs-core:OtherReservesSubtotal 2025-01-31 09848608 frs-core:ShareCapital 2025-01-31 09848608 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09848608 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09848608 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09848608 frs-bus:SmallEntities 2024-02-01 2025-01-31 09848608 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09848608 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09848608 frs-bus:Director1 2024-02-01 2025-01-31 09848608 frs-bus:Director2 2024-02-01 2025-01-31 09848608 frs-bus:Director3 2024-02-01 2025-01-31 09848608 frs-bus:Director4 2024-02-01 2025-01-31 09848608 frs-bus:Director5 2024-02-01 2025-01-31 09848608 frs-countries:EnglandWales 2024-02-01 2025-01-31 09848608 2023-01-31 09848608 2024-01-31 09848608 2023-02-01 2024-01-31 09848608 frs-core:CurrentFinancialInstruments 2024-01-31 09848608 frs-core:OtherReservesSubtotal 2024-01-31 09848608 frs-core:ShareCapital 2024-01-31 09848608 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 09848608
Dengro Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09848608
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,932 7,328
7,932 7,328
CURRENT ASSETS
Debtors 5 17,668 15,837
Cash at bank and in hand 152,627 159,900
170,295 175,737
Creditors: Amounts Falling Due Within One Year 6 (206,110 ) (195,477 )
NET CURRENT ASSETS (LIABILITIES) (35,815 ) (19,740 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,883 ) (12,412 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,507 ) (1,774 )
NET LIABILITIES (29,390 ) (14,186 )
CAPITAL AND RESERVES
Called up share capital 7 400 400
Other reserves 6,337 3,698
Profit and Loss Account (36,127 ) (18,284 )
SHAREHOLDERS' FUNDS (29,390) (14,186)
Page 1
Page 2
For the year ending 31 January 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
Mr Neil Stephen
Director
2nd April 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
Dengro Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09848608 . The registered office is 7a Northumberland Buildings, Office 5, Bath, BA1 2JB.
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. 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:
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.4. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 year 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 asset reflects 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 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.
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2.6. 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.
2.7. Share Based Payments
The company issued equity-settled share-based payments to certain employees. These awards are measured at fair value on the date of the grant option using an independent fair valuation of the company and expensed in the statement of profit and loss over the vesting period after making an allowance for the estimated number of shares that are estimated will not vest. The level of vesting is reviewed and adjusted annually. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 221 15,938 16,159
Additions 431 5,632 6,063
As at 31 January 2025 652 21,570 22,222
Depreciation
As at 1 February 2024 158 8,673 8,831
Provided during the period 155 5,304 5,459
As at 31 January 2025 313 13,977 14,290
Net Book Value
As at 31 January 2025 339 7,593 7,932
As at 1 February 2024 63 7,265 7,328
5. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 2,004 2,745
Prepayments and accrued income 10,315 10,092
Other debtors 1,000 3,000
Corporation tax recoverable assets 4,349 -
17,668 15,837
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 8,999 7,365
Corporation tax - 13,534
Other taxes and social security 11,364 8,754
VAT 29,163 25,099
Other creditors 844 1,270
Accruals and deferred income 40,165 23,880
Directors' loan accounts 115,575 115,575
206,110 195,477
7. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 400 400
8. Related Party Transactions
During the year, the company made sales of £72,416.44 to MI SMILE NETWORK LIMITED, a company in which Dr S Kumar has a controlling interest.  The sales agreement was done on an arm's length basis.  There were no amounts outstanding from the company at the period end.
Sandeep KumarShareholder and a Director of DenGro LimitedAs at the Year End January 2025, DenGro Limited owes an amount of £28,900 to Sandeep Kumar.

Sandeep Kumar

Shareholder and a Director of DenGro Limited

As at the Year End January 2025, DenGro Limited owes an amount of £28,900 to Sandeep Kumar.

Russell BackShareholder and a Director of DenGro LimitedAs at the Year End January 2025, DenGro Limited owes an amount of £28,875 to Russell Back.

Russell Back

Shareholder and a Director of DenGro Limited

As at the Year End January 2025, DenGro Limited owes an amount of £28,875 to Russell Back.

Cameron BrewerShareholder and a Director of DenGro LimitedAs at the Year End January 2025, DenGro Limited owes an amount of £28,900 to Cameron Brewer.

Cameron Brewer

Shareholder and a Director of DenGro Limited

As at the Year End January 2025, DenGro Limited owes an amount of £28,900 to Cameron Brewer.

Alison MeredithShareholder and a Director of DenGro LimitedAs at the Year End January 2025, DenGro Limited owes an amount of £28,900 to Alison Meredith.

Alison Meredith

Shareholder and a Director of DenGro Limited

As at the Year End January 2025, DenGro Limited owes an amount of £28,900 to Alison Meredith.

9. Share Based Payments
Enterprise Management Incentives Scheme (EMIs)
The board grants options to purchase ordinary shares in the company to employees who enter into the EMI scheme. The options are granted at the determined fair value as at the grant date. The maximum term of the options granted is on the tenth anniversary of the grant date. The shares are only exercisable at the time of a sale or listing of the company.
Valuation 1:
Date of grant - No further grants were made during the period
No. of shares outstanding at the beginning of the period - 20,000
No. of shares granted during the period - 0
No. of shares forfeited during the period - 0
No. of shares exercised during the period - 0
...CONTINUED
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No. of shares expired during the period - 0
No. of shares outstanding at the end of the period - 20,000
No. of shares exercisable at the end of the period - 20,000
During the period 3,333 share options vested and expensed in the statement of profit and loss using the fair market value. 
Valuation 2:
Date of grant - No further grants were made during the period
No. of shares outstanding at the beginning of the period - 33,332
No. of shares granted during the period - 0
No. of shares forfeited during the period - 0
No. of shares exercised during the period - 0
No. of shares expired during the period - 0
No. of shares outstanding at the end of the period - 33,332
No. of shares exercisable at the end of the period - 33,332
During the period 8,333 of the share options vested and expensed in the statement of profit and loss using the fair market value. 
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