Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 April 2023 false 1 January 2024 31 December 2024 31 December 2024 07829004 Mr David Watson Mr Simon Leeming iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07829004 2023-12-31 07829004 2024-12-31 07829004 2024-01-01 2024-12-31 07829004 frs-core:CurrentFinancialInstruments 2024-12-31 07829004 frs-core:Non-currentFinancialInstruments 2024-12-31 07829004 frs-core:ComputerEquipment 2024-12-31 07829004 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07829004 frs-core:ComputerEquipment 2023-12-31 07829004 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 07829004 frs-core:FurnitureFittings 2024-12-31 07829004 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07829004 frs-core:FurnitureFittings 2023-12-31 07829004 frs-core:OtherResidualIntangibleAssets 2024-12-31 07829004 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 07829004 frs-core:OtherResidualIntangibleAssets 2023-12-31 07829004 frs-core:SharePremium 2024-12-31 07829004 frs-core:ShareCapital 2024-12-31 07829004 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07829004 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07829004 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07829004 frs-bus:SmallEntities 2024-01-01 2024-12-31 07829004 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07829004 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07829004 frs-core:CostValuation 2023-12-31 07829004 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 07829004 frs-core:CostValuation 2024-12-31 07829004 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 07829004 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 07829004 frs-bus:Director1 2024-01-01 2024-12-31 07829004 frs-bus:Director1 2023-12-31 07829004 frs-bus:Director1 2024-12-31 07829004 frs-bus:Director2 2024-01-01 2024-12-31 07829004 frs-bus:Director2 2023-12-31 07829004 frs-bus:Director2 2024-12-31 07829004 frs-countries:EnglandWales 2024-01-01 2024-12-31 07829004 2023-03-31 07829004 2023-12-31 07829004 2023-04-01 2023-12-31 07829004 frs-core:CurrentFinancialInstruments 2023-12-31 07829004 frs-core:Non-currentFinancialInstruments 2023-12-31 07829004 frs-core:SharePremium 2023-12-31 07829004 frs-core:ShareCapital 2023-12-31 07829004 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07829004 frs-core:CurrentFinancialInstruments 1 2023-12-31 07829004 frs-core:CurrentFinancialInstruments 2 2023-12-31
Registered number: 07829004
Digital Media Stream Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Digital Media Stream Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Digital Media Stream Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 07829004

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 33,255 |  | 33,036
Tangible Assets | 5 |  | 10,252 |  | 7,939
Investments | 6 |  | 1,074,694 |  | 1,164,637
|  |  | 1,118,201 |  | 1,205,612
CURRENT ASSETS
Stocks | 7 | - |  | 15,348 |
Debtors | 8 | 127,372 |  | 129,772 |
Cash at bank and in hand |  | 211,296 |  | 97,837 |
|  | 338,668 |  | 242,957 |
Creditors: Amounts Falling Due Within One Year | 9 | (824,325 ) |  | (631,680 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (485,657 ) |  | (388,723 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 632,544 |  | 816,889
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (407,251 ) |  | (603,305 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,045 ) |  | (4,734 )
NET ASSETS |  |  | 221,248 |  | 208,850
CAPITAL AND RESERVES
Called up share capital | 11 |  | 320 |  | 320
Share premium account |  |  | 400,040 |  | 400,040
Profit and Loss Account |  |  | (179,112 ) |  | (191,510 )
SHAREHOLDERS' FUNDS |  |  | 221,248 |  | 208,850

Page 1
Page 2
Digital Media Stream Ltd
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 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 David Watson Director
15th September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Digital Media Stream Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Digital Media Stream Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07829004 . The registered office is 16 Blackfriars Street, Salford, M3 5BQ.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over their estimated economic life of 5 and 10 years.
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% straight line
Computer Equipment | 20% straight line

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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Digital Media Stream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 9)
10 9
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 92,330
Additions | 11,789
As at 31 December 2024 | 104,119
Amortisation
As at 1 January 2024 | 59,294
Provided during the period | 11,570
As at 31 December 2024 | 70,864
Net Book Value
As at 31 December 2024 | 33,255
As at 1 January 2024 | 33,036

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 1,265 | 16,584 | 17,849
Additions | 3,749 | 1,574 | 5,323
Disposals | (141 ) | (1,060 ) | (1,201 )
As at 31 December 2024 | 4,873 | 17,098 | 21,971
Depreciation
As at 1 January 2024 | 737 | 9,173 | 9,910
Provided during the period | 230 | 2,037 | 2,267
Disposals | (122 ) | (336 ) | (458 )
As at 31 December 2024 | 845 | 10,874 | 11,719
Net Book Value
As at 31 December 2024 | 4,028 | 6,224 | 10,252
As at 1 January 2024 | 528 | 7,411 | 7,939

Page 4
Page 5
Digital Media Stream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 January 2024 | 1,164,637
Revaluations | (89,943 )
As at 31 December 2024 | 1,074,694
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 1,074,694
As at 1 January 2024 | 1,164,637

7. Stocks

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 15,348

8. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 54,613 |  | 78,746
Prepayments and accrued income | 38,904 |  | 9,045
Other debtors | 9,726 |  | 9,726
Directors' loan accounts | 24,129 |  | 32,255
| 127,372 |  | 129,772

9. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,725 |  | 6,094
Bank loans and overdrafts | 27,280 |  | 24,965
Other loans | 18,384 |  | 25,515
Corporation tax | - |  | 1,116
Other taxes and social security | 14,355 |  | 16,471
VAT | 35,663 |  | 54,428
Other creditors | 7,297 |  | 2,574
Other creditors (1) | - |  | 50,000

...CONTINUED
Page 5
Page 6
Digital Media Stream Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Other creditors (2) | - |  | 5,419
Accruals and deferred income | 56,188 |  | 34,520
Amounts owed to subsidiaries | 661,433 |  | 410,578
| 824,325 |  | 631,680

10. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 27,280
Other loans | 61,194 |  | 71,966
Other creditors | 346,057 |  | 504,059
| 407,251 |  | 603,305

11. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 320 |  | 320

12. Contingent Liabilities

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
At the end of the period | 348,317 |  | 504,059

13. 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 David Watson | 17,172 | - | 6,991 | - | 10,181
Mr Simon Leeming | 15,083 | - | 1,136 | - | 13,948

The above loan is unsecured, interest free and repayable on demand.
14. Related Party Transactions
Bespoke Digital Agency LtdA company owned 100% by Digital Media Stream LtdAt the balance sheet date, Digital Media Stream Ltd owed an amount of £661,433 to Bespoke Digital Agency Ltd.

Bespoke Digital Agency Ltd

A company owned 100% by Digital Media Stream Ltd

At the balance sheet date, Digital Media Stream Ltd owed an amount of £661,433 to Bespoke Digital Agency Ltd.

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