Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11930921 Mrs Elizabeth Owens Mr Nicholas Owens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11930921 2024-04-30 11930921 2025-04-30 11930921 2024-05-01 2025-04-30 11930921 frs-core:CurrentFinancialInstruments 2025-04-30 11930921 frs-core:ComputerEquipment 2025-04-30 11930921 frs-core:ComputerEquipment 2024-05-01 2025-04-30 11930921 frs-core:ComputerEquipment 2024-04-30 11930921 frs-core:FurnitureFittings 2025-04-30 11930921 frs-core:FurnitureFittings 2024-05-01 2025-04-30 11930921 frs-core:FurnitureFittings 2024-04-30 11930921 frs-core:ShareCapital 2025-04-30 11930921 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11930921 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11930921 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11930921 frs-bus:SmallEntities 2024-05-01 2025-04-30 11930921 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11930921 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11930921 frs-bus:Director1 2024-05-01 2025-04-30 11930921 frs-bus:Director2 2024-05-01 2025-04-30 11930921 frs-countries:EnglandWales 2024-05-01 2025-04-30 11930921 2023-04-30 11930921 2024-04-30 11930921 2023-05-01 2024-04-30 11930921 frs-core:CurrentFinancialInstruments 2024-04-30 11930921 frs-core:ShareCapital 2024-04-30 11930921 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11930921
Delta PLM Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Delta PLM Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Delta PLM Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11930921

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2 |  | 3,028
|  |  | 2 |  | 3,028
CURRENT ASSETS
Debtors | 5 | 116 |  | 32,675 |
Cash at bank and in hand |  | 110,856 |  | 71,859 |
|  | 110,972 |  | 104,534 |
Creditors: Amounts Falling Due Within One Year | 6 | (55,377 ) |  | (57,532 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 55,595 |  | 47,002
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,597 |  | 50,030
NET ASSETS |  |  | 55,597 |  | 50,030
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 55,595 |  | 50,028
SHAREHOLDERS' FUNDS |  |  | 55,597 |  | 50,030

For the year ending 30 April 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 Nicholas Owens Director
02/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Delta PLM Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Delta PLM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11930921 . The registered office is Barbury House 8 Hardy Close, Nelson Court Business Centre, Preston, Lancashire, PR2 2XP.
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 rendering of services.
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:

Fixtures & Fittings | 33% on cost
Computer Equipment | 33% on cost

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is 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: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 5,281 | 9,418 | 14,699
As at 30 April 2025 | 5,281 | 9,418 | 14,699
Depreciation
As at 1 May 2024 | 3,518 | 8,153 | 11,671
Provided during the period | 1,762 | 1,264 | 3,026
As at 30 April 2025 | 5,280 | 9,417 | 14,697

...CONTINUED
Page 2
Page 3
Delta PLM Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | 1 | 1 | 2
As at 1 May 2024 | 1,763 | 1,265 | 3,028

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 32,675
Other debtors | 116 |  | -
| 116 |  | 32,675

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 4,620
Other creditors | 611 |  | 350
Taxation and social security | 54,766 |  | 52,562
| 55,377 |  | 57,532

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3