Acorah Software Products - Accounts Production 16.4.675 false true true 31 December 2023 1 January 2023 false 20 March 2025 1 January 2024 31 December 2024 31 December 2024 06727618 Mr Dimple Matharoo Mrs Goldy Matharoo DQS Holding GmbH August-Sahanz-Strasse 21, 60433 Frankfurt am Main, Germany false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06727618 2023-12-31 06727618 2024-12-31 06727618 2024-01-01 2024-12-31 06727618 frs-core:CurrentFinancialInstruments 2024-12-31 06727618 frs-core:ComputerEquipment 2024-12-31 06727618 frs-core:ComputerEquipment 2024-01-01 2024-12-31 06727618 frs-core:ComputerEquipment 2023-12-31 06727618 frs-core:FurnitureFittings 2024-12-31 06727618 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06727618 frs-core:FurnitureFittings 2023-12-31 06727618 frs-core:ShareCapital 2024-12-31 06727618 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06727618 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06727618 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06727618 frs-bus:SmallEntities 2024-01-01 2024-12-31 06727618 frs-bus:Audited 2024-01-01 2024-12-31 06727618 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06727618 1 2024-01-01 2024-12-31 06727618 frs-bus:Director1 2024-01-01 2024-12-31 06727618 frs-bus:Director1 2023-12-31 06727618 frs-bus:Director1 2024-12-31 06727618 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06727618 frs-countries:EnglandWales 2024-01-01 2024-12-31 06727618 2022-12-31 06727618 2023-12-31 06727618 2023-01-01 2023-12-31 06727618 frs-core:CurrentFinancialInstruments 2023-12-31 06727618 frs-core:ShareCapital 2023-12-31 06727618 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06727618
DQS UK Limited
Financial Statements
For The Year Ended 31 December 2024
DQS UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
DQS UK Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 06727618

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,040 |  | 7,725
|  |  | 18,040 |  | 7,725
CURRENT ASSETS
Debtors | 5 | 438,497 |  | 538,775 |
Cash at bank and in hand |  | 46,813 |  | 121,584 |
|  | 485,310 |  | 660,359 |
Creditors: Amounts Falling Due Within One Year | 6 | (383,313 ) |  | (539,679 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 101,997 |  | 120,680
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 120,037 |  | 128,405
NET ASSETS |  |  | 120,037 |  | 128,405
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 119,937 |  | 128,305
SHAREHOLDERS' FUNDS |  |  | 120,037 |  | 128,405

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 Dimple Matharoo Director
20/03/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
DQS UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
DQS UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06727618 . The registered office is Unit 5 Wallbrook Business Centre, Green Lane, Hounslow, Middlesex, TW4 6NW.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. 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:

Fixtures & Fittings | 20% on WDV
Computer Equipment | 20% on WDV

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.
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.
Page 2
Page 3
DQS UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 24,199 | 23,972 | 48,171
Additions | 12,500 | 1,544 | 14,044
As at 31 December 2024 | 36,699 | 25,516 | 62,215
Depreciation
As at 1 January 2024 | 22,653 | 17,793 | 40,446
Provided during the period | 2,184 | 1,545 | 3,729
As at 31 December 2024 | 24,837 | 19,338 | 44,175
Net Book Value
As at 31 December 2024 | 11,862 | 6,178 | 18,040
As at 1 January 2024 | 1,546 | 6,179 | 7,725

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 314,747 |  | 327,386
Other debtors | 123,750 |  | 211,389
| 438,497 |  | 538,775

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 194,844 |  | 306,212
Bank loans and overdrafts | 32,567 |  | 24,951
Other creditors | 11,295 |  | 24,110
Taxation and social security | 144,607 |  | 184,406
| 383,313 |  | 539,679

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3
Page 4
DQS UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Dimple Matharoo | 142,124 | - | 143,740 | - | (1,616 )

The above loan is unsecured, interest free and repayable on demand.
"During the year, the company paid management chargess, Salary, Expenses for use and manage the property to Dimple Matharu, a director of the company, This transaction was conducted on an arm's length basis, reflecting market rates for comparable properties in the area."

| 2024 |  | 2023
| £ |  | £
Mangement Chagres | 90,400.00 |  | 90,400.00
Salaries | 9,600.00 |  | 9,600.00
Expenses related to use and manage the property | 48,390.00 |  | 48,390.00
| 148,390.00 |  | 148,390.00

Dividends paid to directors

| 2024 | 2023
--- | --- | ---
| £ | £
Mr Dimple Matharoo | 9,421 | 15,225

9. Related Party Transactions
The company has taken the exemption from reporting transactions with group companies on the basis of the fact that the consolidated accounts have been prepared by the group.
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is DQS Holding GmbH . DQS Holding GmbH was incorporated in Germany. Copies of the group accounts may be obtained from the secretary, August-Sahanz-Strasse 21, 60433 Frankfurt am Main, Germany . The controlling party is DQS Holding GmbH who controls (60%)% of the shares of DQS UK Limited .
12. Audit Information
The auditor's report on the accounts of DQS UK Limited for the year ended 31 December 2024 was unqualified.
The auditor's report was signed by Inderjot Matharu (Senior Statutory Auditor) for and on behalf of Alchemy Financial Solutions Limited , Statutory Auditor.

Alchemy Financial Solutions Limited ACCA 19 Edinburgh Drive Staines-Upon-Thames Surrey TW18 1PJ

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