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Registered number: 07800922
Dilara Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07800922
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,660 20,912
Other financial assets (current and non-current) 6 15 15
1,675 20,927
CURRENT ASSETS
Stocks 7 120,840 114,643
Debtors 8 167,362 173,652
Cash at bank and in hand 70,392 5,683
358,594 293,978
Creditors: Amounts Falling Due Within One Year 9 (186,793 ) (195,952 )
NET CURRENT ASSETS (LIABILITIES) 171,801 98,026
TOTAL ASSETS LESS CURRENT LIABILITIES 173,476 118,953
Creditors: Amounts Falling Due After More Than One Year 10 - (15,750 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (415 ) (333 )
NET ASSETS 173,061 102,870
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 172,961 102,770
SHAREHOLDERS' FUNDS 173,061 102,870
Page 1
Page 2
For the year ending 31 October 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
Mrs H Burford
Director
Mr M Nardini
Director
24/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
The company is a private company limited by share capital, incorporated in England and Wales. 
The address of its registered office is:
35 Tranquil Vale
London
SE3 0BU
England
2. Statement of Compliance
The financial statements have been prepared 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.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
3.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis and there are no material uncertainties that cast significant doubt on the Company's ability to continue as a going concern. 
3.3. Significant judgements and estimations
No judgements have been made in the process of applying the accounting policies that have had a siginificant effect on the amounts recognised in the financial statements. 
No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made. 
3.4. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. 
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
3.5. 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% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
3.6. Investments
Investments in equity shares which are publicy traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. 
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable. 
3.7. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. 
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3.8. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3.9. Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change of value. 
3.10. Interest Receivable
Interest income is recognised in the profit and loss account using the effective interest method. 
3.11. Interest Payable
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. 
3.12. Taxation
The tax expenses for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. 
The current income tax charge is calculated on the basisi of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. 
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and 
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future. 
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substanively enacted by the balance sheet date. 
3.13. Business combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggreate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably. 
3.14. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. 
3.15. Dividends
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared. 
4. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 4
Page 5
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 28,500 2,180 3,391 34,071
Disposals (28,500 ) - - (28,500 )
As at 31 October 2024 - 2,180 3,391 5,571
Depreciation
As at 1 November 2023 9,797 977 2,385 13,159
Provided during the period - 301 248 549
Disposals (9,797 ) - - (9,797 )
As at 31 October 2024 - 1,278 2,633 3,911
Net Book Value
As at 31 October 2024 - 902 758 1,660
As at 1 November 2023 18,703 1,203 1,006 20,912
6. Other financial assets (current and non-current)
Unlisted
£
Cost
As at 1 November 2023 15
As at 31 October 2024 15
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 15
As at 1 November 2023 15
7. Stocks
2024 2023
£ £
Stock 88,875 82,678
Work in progress 31,965 31,965
120,840 114,643
8. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 7,800
Other debtors 167,362 165,852
167,362 173,652
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9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 122 89
Bank loans and overdrafts - 9,000
Other creditors 102,638 186,863
Taxation and social security 84,033 -
186,793 195,952
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 15,750
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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