Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03126527 Miss Petya ZHELEVA Mr Richard Nava Cjb Secretarial Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03126527 2023-12-31 03126527 2024-12-31 03126527 2024-01-01 2024-12-31 03126527 frs-core:CurrentFinancialInstruments 2024-12-31 03126527 frs-core:Non-currentFinancialInstruments 2024-12-31 03126527 frs-core:ComputerEquipment 2024-12-31 03126527 frs-core:ComputerEquipment 2024-01-01 2024-12-31 03126527 frs-core:ComputerEquipment 2023-12-31 03126527 frs-core:FurnitureFittings 2024-12-31 03126527 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03126527 frs-core:FurnitureFittings 2023-12-31 03126527 frs-core:MotorVehicles 2024-12-31 03126527 frs-core:MotorVehicles 2024-01-01 2024-12-31 03126527 frs-core:MotorVehicles 2023-12-31 03126527 frs-core:ShareCapital 2024-12-31 03126527 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03126527 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03126527 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03126527 frs-bus:SmallEntities 2024-01-01 2024-12-31 03126527 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03126527 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03126527 frs-bus:Director1 2024-01-01 2024-12-31 03126527 frs-bus:Director2 2024-01-01 2024-12-31 03126527 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03126527 frs-core:Non-currentFinancialInstruments 1 2024-12-31 03126527 frs-countries:EnglandWales 2024-01-01 2024-12-31 03126527 2022-12-31 03126527 2023-12-31 03126527 2023-01-01 2023-12-31 03126527 frs-core:CurrentFinancialInstruments 2023-12-31 03126527 frs-core:Non-currentFinancialInstruments 2023-12-31 03126527 frs-core:ShareCapital 2023-12-31 03126527 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03126527 frs-core:Non-currentFinancialInstruments 1 2023-12-31
Registered number: 03126527
Diacron Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03126527
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,994 6,430
4,994 6,430
CURRENT ASSETS
Debtors 5 46,089 92,240
Cash at bank and in hand 66,996 68,581
113,085 160,821
Creditors: Amounts Falling Due Within One Year 6 (26,835 ) (48,935 )
NET CURRENT ASSETS (LIABILITIES) 86,250 111,886
TOTAL ASSETS LESS CURRENT LIABILITIES 91,244 118,316
Creditors: Amounts Falling Due After More Than One Year 7 (18,056 ) (30,037 )
NET ASSETS 73,188 88,279
CAPITAL AND RESERVES
Called up share capital 8 40,738 40,738
Profit and Loss Account 32,450 47,541
SHAREHOLDERS' FUNDS 73,188 88,279
Page 1
Page 2
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 Richard Nava
Director
11/07/2025
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
Diacron Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03126527 . The registered office is Northern & Shell Building, 8th Floor, 10, Lower Thames Street, London, EC3R 6AF.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 straight line over 5 years
Fixtures & Fittings straight line over 5 years
Computer Equipment straight line over 5 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2023: 5)
5 5
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 2,371 70,373 12,286 85,030
As at 31 December 2024 2,371 70,373 12,286 85,030
Depreciation
As at 1 January 2024 2,371 69,207 7,022 78,600
Provided during the period - 112 1,324 1,436
As at 31 December 2024 2,371 69,319 8,346 80,036
...CONTINUED
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Net Book Value
As at 31 December 2024 - 1,054 3,940 4,994
As at 1 January 2024 - 1,166 5,264 6,430
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,247 50,483
Prepayments and accrued income 12,042 30,957
35,289 81,440
Due after more than one year
Other debtors (1) 10,800 10,800
46,089 92,240
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,900 23,377
Other loans 1,125 -
Other taxes and social security 6,586 7,067
VAT 9,224 14,305
Other creditors - 1,465
Accruals and deferred income - 2,721
26,835 48,935
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 18,056 -
Amounts owed to associates - 30,037
18,056 30,037
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 40,738 40,738
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 15,000 -
During the year, the directors approved the payment of dividends totalling £15,000 (2023: £nil). These were paid from available distributable reserves.
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