Acorah Software Products - Accounts Production 16.3.350 false true false 4 September 2023 31 December 2024 31 December 2024 15112049 M K Gardner Q Dickinson D Lainchbury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15112049 2023-09-03 15112049 2024-12-31 15112049 2023-09-04 2024-12-31 15112049 frs-core:CurrentFinancialInstruments 2024-12-31 15112049 frs-core:ComputerEquipment 2024-12-31 15112049 frs-core:ComputerEquipment 2023-09-04 2024-12-31 15112049 frs-core:ComputerEquipment 2023-09-03 15112049 frs-core:PlantMachinery 2024-12-31 15112049 frs-core:PlantMachinery 2023-09-04 2024-12-31 15112049 frs-core:PlantMachinery 2023-09-03 15112049 frs-core:RevaluationReserve 2023-09-04 2024-12-31 15112049 frs-core:RevaluationReserve 2024-12-31 15112049 frs-core:SharePremium 2024-12-31 15112049 frs-core:ShareCapital 2024-12-31 15112049 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15112049 frs-bus:PrivateLimitedCompanyLtd 2023-09-04 2024-12-31 15112049 frs-bus:FilletedAccounts 2023-09-04 2024-12-31 15112049 frs-bus:SmallEntities 2023-09-04 2024-12-31 15112049 frs-bus:AuditExempt-NoAccountantsReport 2023-09-04 2024-12-31 15112049 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-04 2024-12-31 15112049 frs-bus:Director1 2023-09-04 2024-12-31 15112049 frs-bus:Director2 2023-09-04 2024-12-31 15112049 frs-bus:Director3 2023-09-04 2024-12-31 15112049 frs-core:CurrentFinancialInstruments 1 2024-12-31 15112049 frs-countries:EnglandWales 2023-09-04 2024-12-31
Registered number: 15112049
Delta XD Limited
Unaudited Financial Statements
For the Period 4 September 2023 to 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 15112049
31 December 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 312,458
312,458
CURRENT ASSETS
Debtors 5 139,932
Cash at bank and in hand 42,564
182,496
Creditors: Amounts Falling Due Within One Year 6 (262,571 )
NET CURRENT ASSETS (LIABILITIES) (80,075 )
TOTAL ASSETS LESS CURRENT LIABILITIES 232,383
NET ASSETS 232,383
CAPITAL AND RESERVES
Called up share capital 7 1,000
Share premium account 273,993
Revaluation reserve 9 106,869
Profit and Loss Account (149,479 )
SHAREHOLDERS' FUNDS 232,383
For the period 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
M K Gardner
Director
04/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Delta XD Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15112049 . The registered office is No. 11 Riverside Riverside Park, Farnham, Surrey, GU9 7UG.
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 comprises of Revenue recognised by the company in respect of services provided during the year exclusive of value added tax. Revenue is recognised in the month in which the service is provided. Revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
2.3. Tangible Fixed Assets and Depreciation
Assets included in Plant and Machinery are carried at their revalued amounts, being fair value at the date of valuation less subsequent depreciation and impairment losses. Revaluations are performed by a director where they have the necessary expertise, or a qualified independent valuer, with sufficient regularity, and at least every three years, to ensure that the carrying amounts do not differ materially from those that would be determined using fair values at the end of each reporting period. 
Any revaluation increases in the carrying amount of Plant and Machinery is recognised in other comprehensive income and included in a revaluation reserve in equity, except to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss, in which case the increase is credited to the profit and loss account to the extent of the decrease previously expended. Decreases in fair value that offset previous increases of the same asset are charged in other comprehensive income and debited against revaluation reserve in equity; decreases exceeding the balance in the revaluation reserve relating to an asset are recognised in the profit or loss account. 
Depreciation will be charged on the revalued amount of the asset over the remaining useful life of the asset.
Computer equipment is carried at cost less accumulated depreciation and accumulated impairment losses.
Plant and Machinery 25% Straight line
Computer Equipment 25% Straight line
2.4. 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.
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.
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 period, 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.
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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. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
2.9. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5
5
4. Tangible Assets
Plant and Machinery Computer Equipment Total
£ £ £
Cost or Valuation
As at 4 September 2023 - - -
Additions 345,664 15,763 361,427
Disposals (51,685 ) - (51,685 )
Revaluation 106,869 - 106,869
As at 31 December 2024 400,848 15,763 416,611
Depreciation
As at 4 September 2023 - - -
Provided during the period 100,212 3,941 104,153
As at 31 December 2024 100,212 3,941 104,153
Net Book Value
As at 31 December 2024 300,636 11,822 312,458
As at 4 September 2023 - - -
The historic cost of the plant and machinery included above at valuation of £400,848 was £293,979 and the aggregate depreciation thereon would have been £73,495.
5. Debtors
31 December 2024
£
Due within one year
Trade debtors 80,295
Prepayments and accrued income 350
Intercompany 49,435
VAT 9,852
139,932
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6. Creditors: Amounts Falling Due Within One Year
31 December 2024
£
Trade creditors 182,924
Other taxes and social security 5,787
Other creditors 257
Accruals and deferred income 2,395
Directors' loan accounts 71,208
262,571
7. Share Capital
31 December 2024
£
Allotted, Called up and fully paid 1,000
During the year the company issued 300 Ordinary A shares, 300 Ordinary B shares, 100 Ordinary C Shares, 150 Ordinary D shares and 150 Ordinary E shares. The shares all had a nominal value of £1 and were issued at a premium of £274 per share. All shares rank pari passu in terms of voting, dividend and capital rights.
8. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £257 were due to the fund. They are included in Other Creditors.
9. Reserves
Revaluation Reserve
£
Surplus on revaluation 106,869
As at 31 December 2024 106,869
Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
Profit and loss account - includes all current and prior period retained profits and losses.
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