Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12876338 Mr C W Price Ms C Utard Mr C R Werle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12876338 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-12-31 12876338 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-12-31 12876338 2023-12-31 12876338 2024-12-31 12876338 2024-01-01 2024-12-31 12876338 frs-core:CurrentFinancialInstruments 2024-12-31 12876338 frs-core:Non-currentFinancialInstruments 2024-12-31 12876338 frs-core:ComputerEquipment 2024-12-31 12876338 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12876338 frs-core:ComputerEquipment 2023-12-31 12876338 frs-core:ShareCapital 2024-12-31 12876338 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12876338 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12876338 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12876338 frs-bus:SmallEntities 2024-01-01 2024-12-31 12876338 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12876338 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12876338 frs-bus:Director1 2024-01-01 2024-12-31 12876338 frs-bus:Director2 2024-01-01 2024-12-31 12876338 frs-bus:Director3 2024-01-01 2024-12-31 12876338 frs-countries:EnglandWales 2024-01-01 2024-12-31 12876338 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 12876338 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 12876338 2022-12-31 12876338 2023-12-31 12876338 2023-01-01 2023-12-31 12876338 frs-core:CurrentFinancialInstruments 2023-12-31 12876338 frs-core:Non-currentFinancialInstruments 2023-12-31 12876338 frs-core:ShareCapital 2023-12-31 12876338 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12876338
Dalim Software UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Grenfell James Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12876338
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,299 5,460
9,299 5,460
CURRENT ASSETS
Debtors 5 557,124 474,042
Cash at bank and in hand 194,948 119,397
752,072 593,439
Creditors: Amounts Falling Due Within One Year 6 (670,504 ) (535,463 )
NET CURRENT ASSETS (LIABILITIES) 81,568 57,976
TOTAL ASSETS LESS CURRENT LIABILITIES 90,867 63,436
Creditors: Amounts Falling Due After More Than One Year 7 (115,883 ) (134,185 )
NET LIABILITIES (25,016 ) (70,749 )
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account (26,016 ) (71,749 )
SHAREHOLDERS' FUNDS (25,016) (70,749)
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
Ms C Utard
Director
01/09/2025
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
Dalim Software UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12876338 . The registered office is 13 The Courtyard, Timothys Bridge Road, Stratford-upon-Avon, Warwickshire, CV37 9NP.
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. Going Concern Disclosure
The Financial Statements have been prepared on the Going Concern basis due to the ongoing financial support of the parent company Dalim Software GmbH
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added 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:
Computer Equipment 33% on Cost
2.5. 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.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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: 6 (2023: 5)
6 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 13,169
Additions 7,478
As at 31 December 2024 20,647
Depreciation
As at 1 January 2024 7,709
Provided during the period 3,639
As at 31 December 2024 11,348
Net Book Value
As at 31 December 2024 9,299
As at 1 January 2024 5,460
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 308,072 327,779
Other debtors 249,052 146,263
557,124 474,042
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 187,776 99,218
Bank loans and overdrafts 16,670 17,257
Other creditors 382,517 349,617
Taxation and social security 83,541 69,371
670,504 535,463
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,383 33,685
Other loans 100,500 100,500
115,883 134,185
8. Loans
An analysis of the maturity of loans is given below:
2024 2023
£ £
Amounts falling due within one year or on demand:
Bank loans 16,670 17,257
2024 2023
£ £
Amounts falling due between one and five years:
Bank loans 15,383 33,685
Other loans 100,500 100,500
115,883 134,185
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