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 07246879 Mr Martin Storey Mr Leslie Dennison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07246879 2024-04-30 07246879 2025-04-30 07246879 2024-05-01 2025-04-30 07246879 frs-core:CurrentFinancialInstruments 2025-04-30 07246879 frs-core:ShareCapital 2025-04-30 07246879 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07246879 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07246879 frs-bus:SmallEntities 2024-05-01 2025-04-30 07246879 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07246879 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07246879 frs-core:UnlistedNon-exchangeTraded 2025-04-30 07246879 frs-core:UnlistedNon-exchangeTraded 2024-04-30 07246879 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 07246879 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 07246879 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 07246879 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 07246879 frs-bus:Director1 2024-05-01 2025-04-30 07246879 frs-bus:Director2 2024-05-01 2025-04-30 07246879 frs-countries:EnglandWales 2024-05-01 2025-04-30 07246879 2023-04-30 07246879 2024-04-30 07246879 2023-05-01 2024-04-30 07246879 frs-core:CurrentFinancialInstruments 2024-04-30 07246879 frs-core:ShareCapital 2024-04-30
Registered number: 07246879
Directa (UK) Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Golding Accountancy
ACCA
15 Eastwood Road
Rayleigh
Essex
SS6 7JD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07246879
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 194,002 194,002
194,002 194,002
CURRENT ASSETS
Debtors 5 12,500 25,000
12,500 25,000
Creditors: Amounts Falling Due Within One Year 6 (12,500 ) (25,000 )
TOTAL ASSETS LESS CURRENT LIABILITIES 194,002 194,002
NET ASSETS 194,002 194,002
CAPITAL AND RESERVES
Called up share capital 7 194,002 194,002
SHAREHOLDERS' FUNDS 194,002 194,002
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 Martin Storey
Director
15 August 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Directa (UK) Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07246879 . The registered office is 8 Latchingdon Road, Cold Norton, Chelmsford, CM3 6UA.
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. Financial Instruments
The company has elected to apply the provisions of Section 11'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all its financial instruments.

Financial Instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carries at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised

Classification of financial assets
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered. An equity instrument is and contract that evidences a residual interest in the assets of the company after deducting all its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments
Unlisted
£
Cost or Valuation
As at 1 May 2024 194,002
As at 30 April 2025 194,002
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 194,002
As at 1 May 2024 194,002
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by subsidiaries 12,500 25,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 5,000 10,000
Directors' loan accounts 7,500 15,000
12,500 25,000
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 194,002 194,002
Page 3