Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 04017538 Mr David Light Mrs Tania Light iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04017538 2024-01-31 04017538 2025-01-31 04017538 2024-02-01 2025-01-31 04017538 frs-core:CurrentFinancialInstruments 2025-01-31 04017538 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-31 04017538 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-01 2025-01-31 04017538 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 04017538 frs-core:MotorVehicles 2025-01-31 04017538 frs-core:MotorVehicles 2024-02-01 2025-01-31 04017538 frs-core:MotorVehicles 2024-01-31 04017538 frs-core:RevaluationReserve 2024-02-01 2025-01-31 04017538 frs-core:RevaluationReserve 2025-01-31 04017538 frs-core:ShareCapital 2025-01-31 04017538 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 04017538 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04017538 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 04017538 frs-bus:SmallEntities 2024-02-01 2025-01-31 04017538 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04017538 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04017538 frs-bus:Director1 2024-02-01 2025-01-31 04017538 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 04017538 frs-countries:EnglandWales 2024-02-01 2025-01-31 04017538 2023-01-31 04017538 2024-01-31 04017538 2023-02-01 2024-01-31 04017538 frs-core:CurrentFinancialInstruments 2024-01-31 04017538 frs-core:RevaluationReserve 2024-01-31 04017538 frs-core:ShareCapital 2024-01-31 04017538 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 04017538
Deltec Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04017538
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 256,000 247,030
256,000 247,030
CURRENT ASSETS
Debtors 5 15,745 180,824
Cash at bank and in hand 2,913,490 1,669,187
2,929,235 1,850,011
Creditors: Amounts Falling Due Within One Year 6 (1,284,550 ) (167,585 )
NET CURRENT ASSETS (LIABILITIES) 1,644,685 1,682,426
TOTAL ASSETS LESS CURRENT LIABILITIES 1,900,685 1,929,456
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,243 ) -
NET ASSETS 1,898,442 1,929,456
CAPITAL AND RESERVES
Called up share capital 7 10 10
Revaluation reserve 8 6,728 -
Profit and Loss Account 1,891,704 1,929,446
SHAREHOLDERS' FUNDS 1,898,442 1,929,456
Page 1
Page 2
For the year ending 31 January 2025 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 David Light
Director
28 July 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
Deltec Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04017538 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes
2.4. 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% on reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Investment Properties Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 February 2024 247,030 3,753 250,783
Revaluation 8,970 - 8,970
As at 31 January 2025 256,000 3,753 259,753
Depreciation
As at 1 February 2024 - 3,753 3,753
As at 31 January 2025 - 3,753 3,753
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 January 2025 256,000 - 256,000
As at 1 February 2024 247,030 - 247,030
Cost or valuation as at 31 January 2025 represented by:
Investment Properties Motor Vehicles Total
£ £ £
At cost 247,030 3,753 250,783
At valuation 8,970 - 8,970
256,000 3,753 259,753
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,739 -
Other debtors 14,006 180,824
15,745 180,824
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (128 ) (176 )
Other creditors 1,284,678 167,761
1,284,550 167,585
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
8. Reserves
Revaluation Reserve
£
Surplus on revaluation 6,728
As at 31 January 2025 6,728
Page 4