Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 April 2023 false 1 January 2024 31 December 2024 31 December 2024 08775649 C L Dodd L J Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08775649 2023-12-31 08775649 2024-12-31 08775649 2024-01-01 2024-12-31 08775649 frs-core:CurrentFinancialInstruments 2024-12-31 08775649 frs-core:Non-currentFinancialInstruments 2024-12-31 08775649 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08775649 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 08775649 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08775649 frs-core:OtherResidualIntangibleAssets 2024-12-31 08775649 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 08775649 frs-core:OtherResidualIntangibleAssets 2023-12-31 08775649 frs-core:PlantMachinery 2024-12-31 08775649 frs-core:PlantMachinery 2024-01-01 2024-12-31 08775649 frs-core:PlantMachinery 2023-12-31 08775649 frs-core:SharePremium 2024-12-31 08775649 frs-core:ShareCapital 2024-12-31 08775649 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08775649 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08775649 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08775649 frs-bus:SmallEntities 2024-01-01 2024-12-31 08775649 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08775649 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08775649 frs-core:CostValuation 2023-12-31 08775649 frs-core:AdditionsToInvestments 2024-12-31 08775649 frs-core:CostValuation 2024-12-31 08775649 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 08775649 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 08775649 frs-bus:Director1 2024-01-01 2024-12-31 08775649 frs-bus:Director2 2024-01-01 2024-12-31 08775649 frs-countries:EnglandWales 2024-01-01 2024-12-31 08775649 2023-03-31 08775649 2023-12-31 08775649 2023-04-01 2023-12-31 08775649 frs-core:CurrentFinancialInstruments 2023-12-31 08775649 frs-core:Non-currentFinancialInstruments 2023-12-31 08775649 frs-core:SharePremium 2023-12-31 08775649 frs-core:ShareCapital 2023-12-31 08775649 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08775649
Doddl Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Blue-Shore Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08775649
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,614 9,647
Tangible Assets 5 21,698 23,674
Investments 6 2,933 -
45,245 33,321
CURRENT ASSETS
Stocks 7 136,967 285,176
Debtors 8 221,705 290,802
Cash at bank and in hand 309,094 237,108
667,766 813,086
Creditors: Amounts Falling Due Within One Year 9 (176,603 ) (386,650 )
NET CURRENT ASSETS (LIABILITIES) 491,163 426,436
TOTAL ASSETS LESS CURRENT LIABILITIES 536,408 459,757
Creditors: Amounts Falling Due After More Than One Year 10 (10,221 ) (21,594 )
NET ASSETS 526,187 438,163
CAPITAL AND RESERVES
Called up share capital 11 340 340
Share premium account 324,972 324,972
Profit and Loss Account 200,875 112,851
SHAREHOLDERS' FUNDS 526,187 438,163
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For the year ending 31 December 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
C L Dodd
Director
31/03/2025
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
Doddl Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08775649 . The registered office is Unit 42, Acorn House Nailsworth Mills Estate, Avening Road, Stroud, Gloucestershire, GL6 0BS.
The presentation currency of the financial statements is the Pound Sterling (£). 
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Trademarks. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary 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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2.7. 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: 5 (2023: 4)
5 4
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 January 2024 20,645
Additions 13,493
Disposals (30 )
As at 31 December 2024 34,108
Amortisation
As at 1 January 2024 10,998
Provided during the period 2,498
Disposals (2)
As at 31 December 2024 13,494
Net Book Value
As at 31 December 2024 20,614
As at 1 January 2024 9,647
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2024 70,350
Additions 9,355
As at 31 December 2024 79,705
Depreciation
As at 1 January 2024 46,676
Provided during the period 11,331
As at 31 December 2024 58,007
Net Book Value
As at 31 December 2024 21,698
As at 1 January 2024 23,674
6. Investments
Subsidiaries
£
Cost
As at 1 January 2024 787
Additions 2,146
As at 31 December 2024 2,933
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 2,933
As at 1 January 2024 787
At the period end the company owned 100% of the issued share capital in Doddl INC, located at 251 Little Falls Drive, Wilmington, Delaware, 19808, United States.
During the year the company purchased 100% of the issued share capital in Doddl OU, located at Kesklinna Linnaosa, Tornimae tn 5, Tallinn, 10145, Estonia. 
7. Stocks
31 December 2024 31 December 2023
£ £
Stock 136,967 285,176
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8. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors 39,734 199,411
Other debtors 13,485 7,495
53,219 206,906
Due after more than one year
Other debtors 168,486 83,896
221,705 290,802
9. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 106,883 40,746
Other loans 11,373 9,973
Other creditors 37,121 322,165
Taxation and social security 21,226 13,766
176,603 386,650
10. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 December 2023
£ £
Other loans 10,221 21,594
11. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 340 340
12. Related Party Transactions
Unless otherwise disclosed, all related party transactions have been conducted under normal market conditions. 
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