Acorah Software Products - Accounts Production 16.3.350 false true false 26 July 2023 30 June 2024 30 June 2024 15030799 Mr O J Godfrey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15030799 2023-07-25 15030799 2024-06-30 15030799 2023-07-26 2024-06-30 15030799 frs-core:ShareCapital 2024-06-30 15030799 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 15030799 frs-bus:PrivateLimitedCompanyLtd 2023-07-26 2024-06-30 15030799 frs-bus:FilletedAccounts 2023-07-26 2024-06-30 15030799 frs-bus:SmallEntities 2023-07-26 2024-06-30 15030799 frs-bus:AuditExemptWithAccountantsReport 2023-07-26 2024-06-30 15030799 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-26 2024-06-30 15030799 frs-core:CostValuation 2023-07-25 15030799 frs-core:AdditionsToInvestments 2024-06-30 15030799 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-06-30 15030799 frs-core:CostValuation 2024-06-30 15030799 frs-core:ProvisionsForImpairmentInvestments 2023-07-25 15030799 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 15030799 frs-bus:Director1 2023-07-26 2024-06-30 15030799 frs-countries:EnglandWales 2023-07-26 2024-06-30
Registered number: 15030799
ODC Group Limited
Unaudited Financial Statements
For the Period 26 July 2023 to 30 June 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of ODC Group Limited for the period 26 July 2023 to 30 June 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of ODC Group Limited 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 us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of ODC Group Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of ODC Group Limited and state those matters that we have agreed to state to the director of ODC Group Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ODC Group Limited and its director as a body for our work or for this report.
It is your duty to ensure that ODC Group Limited 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 ODC Group Limited . You consider that ODC Group Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of ODC Group Limited . 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.
27 June 2025
Norwoods
Forest House Office
3 - 5 Horndean Road
Bracknell
Berkshire
RG12 0XQ
Page 1
Page 2
Balance Sheet
Registered number: 15030799
30 June 2024
Notes £ £
FIXED ASSETS
Investments 4 1,077,398
1,077,398
Creditors: Amounts Falling Due Within One Year 5 (1,750 )
NET CURRENT ASSETS (LIABILITIES) (1,750 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,075,648
NET ASSETS 1,075,648
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account 1,075,647
SHAREHOLDERS' FUNDS 1,075,648
For the period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 O J Godfrey
Director
27 June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ODC Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15030799 . The registered office is Building 4 Lyon Way, Frimley, Surrey, GU16 7ER.
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. Financial Instruments
Basic Financial Assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic Financial Liabilities
Basic financial liabilities, including creditors, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
2.3. Fixed Asset Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measures at cost and subsequently measured at fair value. Fair value is measured at each reporting date and recognised in the 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 period was: NIL
-
4. Investments
Subsidiaries
£
Cost
As at 26 July 2023 -
Additions 1,751
Fair value adjustments 1,075,647
As at 30 June 2024 1,077,398
Provision
As at 26 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 1,077,398
As at 26 July 2023 -
5. Creditors: Amounts Falling Due Within One Year
30 June 2024
£
Other creditors 1,750
Page 3
Page 4
6. Share Capital
30 June 2024
£
Allotted, Called up and fully paid 1
Page 4