Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 14359830 Mr Kyle Divilly Miss Abby Matthews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14359830 2024-03-31 14359830 2025-03-31 14359830 2024-04-01 2025-03-31 14359830 frs-core:ShareCapital 2025-03-31 14359830 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14359830 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14359830 frs-bus:SmallEntities 2024-04-01 2025-03-31 14359830 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14359830 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14359830 frs-core:UnlistedNon-exchangeTraded 2025-03-31 14359830 frs-core:UnlistedNon-exchangeTraded 2024-03-31 14359830 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 14359830 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 14359830 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 14359830 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 14359830 frs-bus:Director1 2024-04-01 2025-03-31 14359830 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 14359830 frs-countries:EnglandWales 2024-04-01 2025-03-31 14359830 2023-03-31 14359830 2024-03-31 14359830 2023-04-01 2024-03-31 14359830 frs-core:ShareCapital 2024-03-31
Registered number: 14359830
Divilly Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bee Motion Accounting Limited
136 Hall Street
Stockport
Greater Manchester
SK1 4HE
Divilly Holdings Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3
Notes to the Financial Statements | 4—5

Page 1
Divilly Holdings Limited
Company Information
For The Year Ended 31 March 2025
Company Information

Director | Mr Kyle Divilly
Secretary | Miss Abby Matthews
Company Number | 14359830
Registered Office | 136 Hall Street
| Stockport
| Greater Manchester
| SK1 4HE
Accountants | Bee Motion Accounting Limited
| 136 Hall Street
| Stockport
| Greater Manchester
| SK1 4HE

Page 1
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Divilly Holdings Limited
Accountant's Report
For The Year Ended 31 March 2025
Accountant's Report
Accountants' report to the director of Divilly Holdings Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Stefan Alexander Barrett
24/07/2025

Bee Motion Accounting Limited
136 Hall Street
Stockport
Greater Manchester
SK1 4HE
Page 2
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Divilly Holdings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 14359830

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 400 |  | 400
|  |  | 400 |  | 400
Creditors: Amounts Falling Due Within One Year | 5 | (200 ) |  | (300 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (200 ) |  | (300 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 200 |  | 100
NET ASSETS |  |  | 200 |  | 100
CAPITAL AND RESERVES
Called up share capital | 6 |  | 200 |  | 100
SHAREHOLDERS' FUNDS |  |  | 200 |  | 100

For the year ending 31 March 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 Kyle Divilly Director
24/07/2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Divilly Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Divilly Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14359830 . The registered office is 136 Hall Street, Stockport, Greater Manchester, SK1 4HE.
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 company has considerable financial resources together with contracts with a number of clients. The director believes that the company is well placed to manage its business risks successfully.
After making enquiries, the director has reasonable expectations that the company has adequate resources to continue in operational existence for a period of at least twelve months and for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report.
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 profit.
2.4. 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.
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.
2.5. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
2.6. Preparation of consolidated financial statements
The financial statements contain information about Divilly Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399 (2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 4
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Divilly Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2024 | 400
As at 31 March 2025 | 400
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 400
As at 1 April 2024 | 400

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 200 |  | 300

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 100

7. Related Party Transactions
The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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