Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC504551 Mr Olgert Marku Mrs Deborah Marku Mrs Deborah Marku and Mr Olgert Marku true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC504551 2024-04-30 SC504551 2025-04-30 SC504551 2024-05-01 2025-04-30 SC504551 frs-core:CurrentFinancialInstruments 2025-04-30 SC504551 frs-core:ComputerEquipment 2025-04-30 SC504551 frs-core:ComputerEquipment 2024-05-01 2025-04-30 SC504551 frs-core:ComputerEquipment 2024-04-30 SC504551 frs-core:FurnitureFittings 2025-04-30 SC504551 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC504551 frs-core:FurnitureFittings 2024-04-30 SC504551 frs-core:MotorVehicles 2025-04-30 SC504551 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC504551 frs-core:MotorVehicles 2024-04-30 SC504551 frs-core:ShareCapital 2025-04-30 SC504551 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC504551 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC504551 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC504551 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC504551 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC504551 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC504551 1 2024-05-01 2025-04-30 SC504551 frs-bus:Director1 2024-05-01 2025-04-30 SC504551 frs-bus:Director1 2024-04-30 SC504551 frs-bus:Director1 2025-04-30 SC504551 frs-bus:Director2 2024-05-01 2025-04-30 SC504551 frs-countries:Scotland 2024-05-01 2025-04-30 SC504551 2023-04-30 SC504551 2024-04-30 SC504551 2023-05-01 2024-04-30 SC504551 frs-core:CurrentFinancialInstruments 2024-04-30 SC504551 frs-core:ShareCapital 2024-04-30 SC504551 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC504551
DM Developments Ltd
Financial Statements
For The Year Ended 30 April 2025
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—5
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of DM Developments Ltd for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DM Developments Ltd for the year ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of DM Developments Ltd , as a body, in accordance with the terms of our engagement letter dated 10 June 2015. Our work has been undertaken solely to prepare for your approval the accounts of DM Developments Ltd and state those matters that we have agreed to state to the directors of DM Developments Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DM Developments Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that DM Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DM Developments Ltd . You consider that DM Developments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of DM Developments Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
20th June 2025
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC504551
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,830 5,320
14,830 5,320
CURRENT ASSETS
Debtors 5 250 250
Cash at bank and in hand 103,477 94,477
103,727 94,727
Creditors: Amounts Falling Due Within One Year 6 (4,775 ) (7,982 )
NET CURRENT ASSETS (LIABILITIES) 98,952 86,745
TOTAL ASSETS LESS CURRENT LIABILITIES 113,782 92,065
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,818 ) (1,011 )
NET ASSETS 110,964 91,054
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 110,960 91,050
SHAREHOLDERS' FUNDS 110,964 91,054
For the year ending 30 April 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 Deborah Marku
Director
20th June 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
DM Developments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC504551 . The registered office is 8 Dean Park Way, Kirkcaldy, KY2 6XZ.
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.

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:
Motor Vehicles 25% RB
Fixtures & Fittings 20% RB
Computer Equipment 20% RB
2.4. Taxation
Corporation 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: 4 (2024: 3)
4 3
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 - 1,334 10,723 12,057
Additions 12,500 - 1,843 14,343
As at 30 April 2025 12,500 1,334 12,566 26,400
Depreciation
As at 1 May 2024 - 793 5,944 6,737
Provided during the period 3,125 108 1,600 4,833
As at 30 April 2025 3,125 901 7,544 11,570
Net Book Value
As at 30 April 2025 9,375 433 5,022 14,830
As at 1 May 2024 - 541 4,779 5,320
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 250 250
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 2,881 6,334
Other taxes and social security - 368
Other creditors 220 -
Accruals and deferred income 849 720
Directors' loan accounts 825 560
4,775 7,982
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mrs Deborah Marku 560 - 265 - 825
The above loan is unsecured, interest free and repayable on demand.
Page 4
Page 5
9. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Deborah Marku and Mr Olgert Marku by virtue of ownership of 100% of the issued share capital in the company.
Page 5