Acorah Software Products - Accounts Production 16.4.660 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06948026 Mr Nathan Martin Mrs Victoria Martin Mr Harry Macleod Ms Laura Smith Mr Matthew Birch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06948026 2024-03-31 06948026 2025-03-31 06948026 2024-04-01 2025-03-31 06948026 frs-core:CurrentFinancialInstruments 2025-03-31 06948026 frs-core:Non-currentFinancialInstruments 2025-03-31 06948026 frs-core:BetweenOneFiveYears 2025-03-31 06948026 frs-core:ComputerEquipment 2025-03-31 06948026 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06948026 frs-core:ComputerEquipment 2024-03-31 06948026 frs-core:WithinOneYear 2025-03-31 06948026 frs-core:SharePremium 2025-03-31 06948026 frs-core:ShareCapital 2025-03-31 06948026 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06948026 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06948026 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06948026 frs-bus:SmallEntities 2024-04-01 2025-03-31 06948026 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06948026 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06948026 frs-bus:Director1 2024-04-01 2025-03-31 06948026 frs-bus:Director2 2024-04-01 2025-03-31 06948026 frs-bus:Director3 2024-04-01 2025-03-31 06948026 frs-bus:Director4 2024-04-01 2025-03-31 06948026 frs-bus:Director5 2024-04-01 2025-03-31 06948026 frs-countries:EnglandWales 2024-04-01 2025-03-31 06948026 2023-03-31 06948026 2024-03-31 06948026 2023-04-01 2024-03-31 06948026 frs-core:CurrentFinancialInstruments 2024-03-31 06948026 frs-core:Non-currentFinancialInstruments 2024-03-31 06948026 frs-core:BetweenOneFiveYears 2024-03-31 06948026 frs-core:WithinOneYear 2024-03-31 06948026 frs-core:SharePremium 2024-03-31 06948026 frs-core:ShareCapital 2024-03-31 06948026 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06948026
Defence Leaders Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
1 Accounts Online Ltd
Office 117
The Epicentre
Haverhill
Suffolk
CB9 7LR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06948026
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,124 7,117
22,124 7,117
CURRENT ASSETS
Debtors 5 4,728,993 3,823,228
Cash at bank and in hand 7,496,462 5,748,159
12,225,455 9,571,387
Creditors: Amounts Falling Due Within One Year 6 (9,770,839 ) (7,864,176 )
NET CURRENT ASSETS (LIABILITIES) 2,454,616 1,707,211
TOTAL ASSETS LESS CURRENT LIABILITIES 2,476,740 1,714,328
Creditors: Amounts Falling Due After More Than One Year 7 (26,280 ) (19,920 )
PROVISIONS FOR LIABILITIES
Provisions For Charges - (4,217 )
Deferred Taxation (5,531 ) (1,379 )
NET ASSETS 2,444,929 1,688,812
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 104,980 4,990
Profit and Loss Account 2,339,849 1,683,722
SHAREHOLDERS' FUNDS 2,444,929 1,688,812
Page 1
Page 2
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 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 Nathan Martin
Director
Mr Harry Macleod
Director
Mr Matthew Birch
Director
11 July 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
Defence Leaders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06948026 . The registered office is Office 117 The Epicentre, Enterprise Way, Haverhill, Suffolk, CB9 7LR.
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:
Computer Equipment 20% straight line
2.4. Taxation
Income 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 30 (2024: 25)
30 25
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 90,238
Additions 21,368
As at 31 March 2025 111,606
Depreciation
As at 1 April 2024 83,121
Provided during the period 6,361
As at 31 March 2025 89,482
Net Book Value
As at 31 March 2025 22,124
As at 1 April 2024 7,117
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,573,153 2,731,452
Prepayments and accrued income 549,134 503,384
Other debtors 31,706 13,392
Amounts owed by associates 575,000 575,000
4,728,993 3,823,228
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 369,039 167,974
Corporation tax 180,869 594,536
VAT 155,052 98,913
Accruals and deferred income 9,065,879 7,002,753
9,770,839 7,864,176
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Accruals and deferred income 26,280 19,920
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Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
In the year there was a share reorganisation, with the buyback of 10 shares at par from the parent company.  5 new A shares were then issued, along with the creation of C class shares and 5 being issued.  Both new offerings were purchased by an employee for £10,000 per share, which was processed through payroll.  With the added incentive of the employee to benefit from dividends under the EBITDA scheme it was deemed this transaction would benefit the company.
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows.
2025 2024
£ £
Not later than one year 334,586 44,640
Later than one year and not later than five years 63,240 107,880
397,826 152,520
Page 5