Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11629026 Mr Joe Jury Miss Laura Toogood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11629026 2023-10-31 11629026 2024-10-31 11629026 2023-11-01 2024-10-31 11629026 frs-core:ComputerEquipment 2023-11-01 2024-10-31 11629026 frs-core:ShareCapital 2024-10-31 11629026 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11629026 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11629026 frs-bus:AbridgedAccounts 2023-11-01 2024-10-31 11629026 frs-bus:SmallEntities 2023-11-01 2024-10-31 11629026 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11629026 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11629026 frs-bus:Director1 2023-11-01 2024-10-31 11629026 frs-bus:Director2 2023-11-01 2024-10-31 11629026 frs-countries:EnglandWales 2023-11-01 2024-10-31 11629026 2022-10-31 11629026 2023-10-31 11629026 2022-11-01 2023-10-31 11629026 frs-core:ShareCapital 2023-10-31 11629026 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 11629026
DEM Management Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2024
Thatcher Accountancy Services Limited
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Abridged Balance Sheet
Registered number: 11629026
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63 216
63 216
CURRENT ASSETS
Debtors 4,600 6,245
Cash at bank and in hand 759 6,272
5,359 12,517
Creditors: Amounts Falling Due Within One Year (4,178 ) (3,657 )
NET CURRENT ASSETS (LIABILITIES) 1,181 8,860
TOTAL ASSETS LESS CURRENT LIABILITIES 1,244 9,076
NET ASSETS 1,244 9,076
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 1,242 9,074
SHAREHOLDERS' FUNDS 1,244 9,076
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Joe Jury
Director
22/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
DEM Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11629026 . The registered office is International House, 100 Menzies Road, Hastings, TN38 9BB.
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, excluding discounts, rebates returns, rebates, VAT and other sales taxes. 
Rendering of services
Turnover in relation to services is recognised to the extent services have been provided.
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 33 1/3% on cost
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in different periods from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Total
£
Cost
As at 1 November 2023 1,988
Disposals (732 )
As at 31 October 2024 1,256
Depreciation
As at 1 November 2023 1,772
Provided during the period 114
Disposals (693 )
As at 31 October 2024 1,193
Net Book Value
As at 31 October 2024 63
As at 1 November 2023 216
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3