Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 10000912 Mrs Angela Ashenden Mr Tony Ashenden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10000912 2024-02-29 10000912 2025-02-28 10000912 2024-03-01 2025-02-28 10000912 frs-core:CurrentFinancialInstruments 2025-02-28 10000912 frs-core:ComputerEquipment 2025-02-28 10000912 frs-core:ComputerEquipment 2024-03-01 2025-02-28 10000912 frs-core:ComputerEquipment 2024-02-29 10000912 frs-core:PlantMachinery 2025-02-28 10000912 frs-core:PlantMachinery 2024-03-01 2025-02-28 10000912 frs-core:PlantMachinery 2024-02-29 10000912 frs-core:ShareCapital 2025-02-28 10000912 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 10000912 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10000912 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 10000912 frs-bus:SmallEntities 2024-03-01 2025-02-28 10000912 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 10000912 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 10000912 frs-core:ListedExchangeTraded 2025-02-28 10000912 frs-core:ListedExchangeTraded 2024-02-29 10000912 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-02-29 10000912 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-02-28 10000912 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-02-28 10000912 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-02-28 10000912 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-29 10000912 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-02-28 10000912 frs-bus:Director1 2024-03-01 2025-02-28 10000912 frs-bus:Director2 2024-03-01 2025-02-28 10000912 frs-countries:EnglandWales 2024-03-01 2025-02-28 10000912 2023-02-28 10000912 2024-02-29 10000912 2023-03-01 2024-02-29 10000912 frs-core:CurrentFinancialInstruments 2024-02-29 10000912 frs-core:ShareCapital 2024-02-29 10000912 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 10000912
Delphium Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Panthera Limited
Chartered Management Accountants
The Manor
Main Street
Grove
Oxfordshire
OX12 7JJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10000912
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,598 7,303
Investments 5 133,513 200,497
137,111 207,800
CURRENT ASSETS
Debtors 6 146 2,545
Cash at bank and in hand 73,528 20,748
73,674 23,293
Creditors: Amounts Falling Due Within One Year 7 (48,892 ) (34,415 )
NET CURRENT ASSETS (LIABILITIES) 24,782 (11,122 )
TOTAL ASSETS LESS CURRENT LIABILITIES 161,893 196,678
NET ASSETS 161,893 196,678
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 161,693 196,478
SHAREHOLDERS' FUNDS 161,893 196,678
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
Mrs Angela Ashenden
Director
06/05/2025
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
Delphium Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10000912 . The registered office is 282 Lower Road, Bookham, Leatherhead, KT23 4DW.
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. 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% Straight Line
Computer Equipment 25% Straight Line
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 March 2024 763 23,085 23,848
Disposals (50 ) (6,996 ) (7,046 )
As at 28 February 2025 713 16,089 16,802
Depreciation
As at 1 March 2024 698 15,847 16,545
Provided during the period 62 3,382 3,444
Disposals (50 ) (6,735 ) (6,785 )
As at 28 February 2025 710 12,494 13,204
Net Book Value
As at 28 February 2025 3 3,595 3,598
As at 1 March 2024 65 7,238 7,303
5. Investments
Listed
£
Cost
As at 1 March 2024 200,497
Disposals (73,906 )
Revaluations 6,922
As at 28 February 2025 133,513
Provision
As at 1 March 2024 -
As at 28 February 2025 -
Net Book Value
As at 28 February 2025 133,513
As at 1 March 2024 200,497
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 146 -
Corporation tax recoverable assets - 2,276
VAT - 269
146 2,545
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 204 403
Corporation tax 3,076 -
Directors' loan accounts 45,612 34,012
48,892 34,415
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 5