Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 01136608 Mr Stephen Prince Mr Michael Prince Mr Stephen Prince iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01136608 2023-12-31 01136608 2024-12-31 01136608 2024-01-01 2024-12-31 01136608 frs-core:CurrentFinancialInstruments 2024-12-31 01136608 frs-core:PlantMachinery 2024-12-31 01136608 frs-core:PlantMachinery 2024-01-01 2024-12-31 01136608 frs-core:PlantMachinery 2023-12-31 01136608 frs-core:RevaluationReserve 2023-12-31 01136608 frs-core:RevaluationReserve 2024-12-31 01136608 frs-core:ShareCapital 2024-12-31 01136608 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01136608 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01136608 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 01136608 frs-bus:SmallEntities 2024-01-01 2024-12-31 01136608 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01136608 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01136608 frs-bus:Director1 2024-01-01 2024-12-31 01136608 frs-bus:Director2 2024-01-01 2024-12-31 01136608 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 01136608 frs-countries:EnglandWales 2024-01-01 2024-12-31 01136608 2022-12-31 01136608 2023-12-31 01136608 2023-01-01 2023-12-31 01136608 frs-core:CurrentFinancialInstruments 2023-12-31 01136608 frs-core:RevaluationReserve 2023-12-31 01136608 frs-core:ShareCapital 2023-12-31 01136608 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01136608
Delbury Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
SPD Accounting Services Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01136608
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 206 310
Investment Properties 5 574,371 574,371
574,577 574,681
CURRENT ASSETS
Stocks 6 45,683 45,088
Debtors 7 15,169 5,889
Cash at bank and in hand 21,153 40,956
82,005 91,933
Creditors: Amounts Falling Due Within One Year 8 (4,650 ) (5,784 )
NET CURRENT ASSETS (LIABILITIES) 77,355 86,149
TOTAL ASSETS LESS CURRENT LIABILITIES 651,932 660,830
NET ASSETS 651,932 660,830
CAPITAL AND RESERVES
Called up share capital 9 75 75
Revaluation reserve 10 47,404 47,404
Profit and Loss Account 604,453 613,351
SHAREHOLDERS' FUNDS 651,932 660,830
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
Mr Stephen Prince
Director
13/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Delbury Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01136608 . The registered office is Oslands, Oslands Lane, Swanwick, Hampshire, SO31 7EG.
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 earned from the rental of its investment properties.
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 33% on a reducing balance basis
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 4,421
As at 31 December 2024 4,421
Depreciation
As at 1 January 2024 4,111
Provided during the period 104
As at 31 December 2024 4,215
Net Book Value
As at 31 December 2024 206
As at 1 January 2024 310
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 574,371
Investment properties are valued by the directors at estimated market value.
Page 2
Page 3
6. Stocks
2024 2023
£ £
Stock 45,683 45,088
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,919 5,539
Other debtors 250 350
15,169 5,889
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Other creditors 4,650 5,783
4,650 5,784
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 75 75
10. Reserves
Revaluation Reserve
£
As at 1 January 2024 47,404
As at 31 December 2024 47,404
Page 3