Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 true No description of principal activity 1 January 2024 31 December 2024 31 December 2024 11042361 Mohamed Adow Brendan DeMelle Rosalind Donald Sophie Marjanac Christopher Shaw Richard Folland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11042361 2023-12-31 11042361 2024-12-31 11042361 2024-01-01 2024-12-31 11042361 frs-core:CurrentFinancialInstruments 2024-12-31 11042361 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11042361 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 11042361 frs-bus:FullAccounts 2024-01-01 2024-12-31 11042361 frs-bus:SmallEntities 2024-01-01 2024-12-31 11042361 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 11042361 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11042361 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 11042361 frs-bus:Director1 2024-01-01 2024-12-31 11042361 frs-bus:Director2 2024-01-01 2024-12-31 11042361 frs-bus:Director3 2024-01-01 2024-12-31 11042361 frs-bus:Director4 2024-01-01 2024-12-31 11042361 frs-bus:Director5 2024-01-01 2024-12-31 11042361 frs-bus:Director6 2024-01-01 2024-12-31 11042361 frs-core:CurrentFinancialInstruments 1 2024-12-31 11042361 frs-countries:EnglandWales 2024-01-01 2024-12-31 11042361 2022-12-31 11042361 2023-12-31 11042361 2023-01-01 2023-12-31 11042361 frs-core:CurrentFinancialInstruments 2023-12-31 11042361 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11042361 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 11042361
Desmog UK Limited
Directors' Report and
Financial Statements
For The Year Ended 31 December 2024
Desmog UK Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2—3
Accountant's Report | 4
Income and Expenditure Account | 5
Balance Sheet | 6—7
Notes to the Financial Statements | 8—9

Page 1
Desmog UK Limited
Company Information
For The Year Ended 31 December 2024
Company Information

Directors | Mohamed Adow
| Brendan DeMelle
| Rosalind Donald
| Sophie Marjanac
| Christopher Shaw
| Richard Folland
Company Number | 11042361
Registered Office | 5 Brayford Square
| London
| E1 0SG
Accountants | Third Sector Accountancy Limited
| Holyoake House
| Hanover Street
| Manchester
| M60 0AS

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Desmog UK Limited
Company No. 11042361
Directors' Report For The Year Ended 31 December 2024
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2024.
Directors
The directors who held office during the year were as follows:

Mohamed Adow
Brendan DeMelle
Rosalind Donald
Sophie Marjanac
Christopher Shaw
Richard Folland

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Desmog UK Limited
Directors' Report (continued)
For The Year Ended 31 December 2024
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Brendan DeMelle Director
28/08/2025

Page 3
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Desmog UK Limited
Accountant's Report
For The Year Ended 31 December 2024
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Desmog UK Limited for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Desmog UK Limited for the year ended 31 December 2024 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Desmog UK Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Desmog UK Limited and state those matters that we have agreed to state to the directors of Desmog UK Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Desmog UK Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Desmog UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Desmog UK Limited . You consider that Desmog UK Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Desmog UK Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29/08/2025

Third Sector Accountancy Limited
Holyoake House
Hanover Street
Manchester
M60 0AS
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Desmog UK Limited
Income and Expenditure Account
For The Year Ended 31 December 2024
Income and Expenditure Account

| 2024 |  | 2023
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 695,466 |  | 625,312
GROSS SURPLUS |  | 695,466 |  | 625,312
Administrative expenses |  | (678,626 ) |  | (607,325 )
Other operating income |  | 5,000 |  | 5,000
OPERATING SURPLUS |  | 21,840 |  | 22,987
Interest payable and similar charges |  | 1,233 |  | (654 )
SURPLUS FOR THE FINANCIAL YEAR |  | 23,073 |  | 22,333

The notes on pages 8 to 9 form part of these financial statements.
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Desmog UK Limited
Balance Sheet
As At 31 December 2024
Balance Sheet

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets |  |  | 637 |  | -
|  |  | 637 |  | -
CURRENT ASSETS
Debtors | 5 | 49,245 |  | 68,372 |
Cash at bank and in hand |  | 308,619 |  | 292,960 |
|  | 357,864 |  | 361,332 |
Creditors: Amounts Falling Due Within One Year | 6 | (133,919 ) |  | (159,823 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 223,945 |  | 201,509
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 224,582 |  | 201,509
NET ASSETS |  |  | 224,582 |  | 201,509
Income and Expenditure Account |  |  | 224,582 |  | 201,509
MEMBERS' FUNDS |  |  | 224,582 |  | 201,509

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Desmog UK Limited
Balance Sheet (continued)
As At 31 December 2024
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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Brendan DeMelle Director
28/08/2025

The notes on pages 8 to 9 form part of these financial statements.
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Desmog UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Desmog UK Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11042361 . The registered office is 5 Brayford Square, London, E1 0SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The company is a public benefit entity in terms of FRS102.
2.2. Turnover
Turnover includes grants received and receivable.
2.3. 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 surplus.
2.4. Government Grant
Grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
2.5. True and fair override - non government grants
During the period the company received non-government grants in advance totalling £114,820 . According to Section PBE34.67 of FRS102, it is not permitted for a public benefit entity to use the accruals model for a non-government grant. The underlying substance of the non-government grants received in the period is the same as government grants, and so the directors have chosen to override PBE34.67 in order to show a true and fair view, and account for the non-government grants on the accruals basis, on the same basis as government grants.
The directors confirm that the accounts show a true and fair view.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Income from Joseph Rowntree Charitable Trust
In the financial year Desmog UK Limited received £46,207 from the Joseph Rowntree Charitable Trust.
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Desmog UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,746 |  | 29,650
Prepayments and accrued income | 44,499 |  | 38,722
| 49,245 |  | 68,372

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 490 |  | 647
Cycle to Work | 283 |  | -
Other taxes and social security | 12,556 |  | 9,417
Deferred grant income | 114,820 |  | 148,319
Accruals and deferred income | 5,770 |  | 1,440
| 133,919 |  | 159,823

7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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