Acorah Software Products - Accounts Production 16.2.850 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 10621827 Sivan Korren Felice Gobati iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10621827 2024-02-29 10621827 2025-02-28 10621827 2024-03-01 2025-02-28 10621827 frs-core:CurrentFinancialInstruments 2025-02-28 10621827 frs-core:Non-currentFinancialInstruments 2025-02-28 10621827 frs-core:MotorVehicles 2025-02-28 10621827 frs-core:MotorVehicles 2024-03-01 2025-02-28 10621827 frs-core:MotorVehicles 2024-02-29 10621827 frs-core:PlantMachinery 2025-02-28 10621827 frs-core:PlantMachinery 2024-03-01 2025-02-28 10621827 frs-core:PlantMachinery 2024-02-29 10621827 frs-core:ShareCapital 2025-02-28 10621827 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 10621827 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10621827 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 10621827 frs-bus:SmallEntities 2024-03-01 2025-02-28 10621827 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 10621827 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 10621827 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-02-29 10621827 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-02-28 10621827 frs-bus:Director1 2024-03-01 2025-02-28 10621827 frs-bus:Director2 2024-03-01 2025-02-28 10621827 frs-countries:EnglandWales 2024-03-01 2025-02-28 10621827 2023-02-28 10621827 2024-02-29 10621827 2023-03-01 2024-02-29 10621827 frs-core:CurrentFinancialInstruments 2024-02-29 10621827 frs-core:Non-currentFinancialInstruments 2024-02-29 10621827 frs-core:ShareCapital 2024-02-29 10621827 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 10621827 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-02-29
Registered number: 10621827
Bio Dima Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10621827
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 96,382 150,198
96,382 150,198
CURRENT ASSETS
Stocks 5 322,493 152,083
Debtors 6 87,178 87,571
Cash at bank and in hand - 2,335
409,671 241,989
Creditors: Amounts Falling Due Within One Year 7 (329,785 ) (221,334 )
NET CURRENT ASSETS (LIABILITIES) 79,886 20,655
TOTAL ASSETS LESS CURRENT LIABILITIES 176,268 170,853
Creditors: Amounts Falling Due After More Than One Year 8 (172,097 ) (197,512 )
NET ASSETS/(LIABILITIES) 4,171 (26,659 )
CAPITAL AND RESERVES
Called up share capital 9 150 150
Fair value reserve 10 160,000 160,000
Profit and Loss Account (155,979 ) (186,809 )
SHAREHOLDERS' FUNDS 4,171 (26,659)
Page 1
Page 2
For the year ending 28 February 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
Sivan Korren
Director
27/03/2025
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
Bio Dima Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10621827 . The registered office is Unit 3 Elstree Road, Elstree, Borehamwood, WD6 3EE.
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:
Plant & Machinery 25%
Motor Vehicles 25%
2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 March 2024 215,265 19,800 235,065
As at 28 February 2025 215,265 19,800 235,065
Depreciation
As at 1 March 2024 65,067 19,800 84,867
Provided during the period 53,816 - 53,816
As at 28 February 2025 118,883 19,800 138,683
Net Book Value
As at 28 February 2025 96,382 - 96,382
As at 1 March 2024 150,198 - 150,198
5. Stocks
2025 2024
£ £
Stock 322,493 152,083
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 54,597 67,871
Other debtors 32,581 19,700
87,178 87,571
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 152,701 63,599
Bank loans and overdrafts 60,028 56,306
Other creditors 116,944 101,429
Taxation and social security 112 -
329,785 221,334
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 101,147 26,415
Other loans - 100,000
Other creditors 70,950 71,097
172,097 197,512
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 150 150
10. Reserves
Fair Value Reserve
£
As at 1 March 2024 160,000
As at 28 February 2025 160,000
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