Acorah Software Products - Accounts Production 16.3.350 false true true 31 March 2024 23 March 2023 false 1 April 2024 31 March 2025 31 March 2025 14750997 Mr H Dalton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14750997 2024-03-31 14750997 2025-03-31 14750997 2024-04-01 2025-03-31 14750997 frs-core:CurrentFinancialInstruments 2025-03-31 14750997 frs-core:ShareCapital 2025-03-31 14750997 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14750997 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14750997 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14750997 frs-bus:SmallEntities 2024-04-01 2025-03-31 14750997 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14750997 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14750997 frs-core:CostValuation 2024-03-31 14750997 frs-core:AdditionsToInvestments 2025-03-31 14750997 frs-core:CostValuation 2025-03-31 14750997 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 14750997 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 14750997 frs-bus:Director1 2024-04-01 2025-03-31 14750997 frs-countries:EnglandWales 2024-04-01 2025-03-31 14750997 2023-03-22 14750997 2024-03-31 14750997 2023-03-23 2024-03-31 14750997 frs-core:CurrentFinancialInstruments 2024-03-31 14750997 frs-core:ShareCapital 2024-03-31 14750997 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14750997
Dalton Corp Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
AOKCA Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14750997
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 570 385
570 385
CURRENT ASSETS
Debtors 5 370,700 235,700
Cash at bank and in hand 296 200
370,996 235,900
Creditors: Amounts Falling Due Within One Year 6 (352,550 ) (237,265 )
NET CURRENT ASSETS (LIABILITIES) 18,446 (1,365 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,016 (980 )
NET ASSETS/(LIABILITIES) 19,016 (980 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 18,916 (1,080 )
SHAREHOLDERS' FUNDS 19,016 (980)
For the year ending 31 March 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 director acknowledges his 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 H Dalton
Director
23/06/2025
The notes on pages 2 to 3 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dalton Corp Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14750997 . The registered office is Unit 7 Edenbridge Trade Centre, Hever Road, Edenbridge, Kent, TN8 5EA.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualfiies as a small group. The financial statements present information about the company as an individual entity and not about its group.
2.2. Going Concern Disclosure
After reviewing the company’s forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
2.3. Financial Instruments
The company has elected to apply the provisionf of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS 102 to all of its financial instruments.
Basic financial assets
Basic financial assets, including other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.
Basic financial liabilities
Basic financial liabilities, including other payables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the  present value of the future receipts discounted at a market rate of interest.
2.4. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include deposits held at call with banks.
2.5. Fixed asset investments
Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Investments
Subsidiaries
£
Cost
As at 1 April 2024 385
Additions 185
As at 31 March 2025 570
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 570
As at 1 April 2024 385
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Amounts owed by subsidiaries 370,700 235,700
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Amounts owed to participating interests 170,000 55,000
Other creditors 182,550 182,265
352,550 237,265
7. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
At the period end, the company owes £170,000 (2023 - £55,000) to Cosmedic Supplies Limited, a connected company. No interest is incurred and it is treated as repayable on demand.
At the period end, the company is owed £10,000 from Buff Browz Group Ltd, a partly owned subsidiary. No interest is incurred and it is treated as repayable on demand.
At the period end, the company owes £180,800 (2023 - £180,800) to the director. No interest is incurred and it is treated as repayable on demand.
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