Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05942835 Mrs Gurbax Dehal Mr Amrik Singh Dehal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05942835 2024-06-30 05942835 2025-06-30 05942835 2024-07-01 2025-06-30 05942835 frs-core:CurrentFinancialInstruments 2025-06-30 05942835 frs-core:Non-currentFinancialInstruments 2025-06-30 05942835 frs-core:FurnitureFittings 2025-06-30 05942835 frs-core:FurnitureFittings 2024-07-01 2025-06-30 05942835 frs-core:FurnitureFittings 2024-06-30 05942835 frs-core:NetGoodwill 2025-06-30 05942835 frs-core:NetGoodwill 2024-07-01 2025-06-30 05942835 frs-core:NetGoodwill 2024-06-30 05942835 frs-core:MotorVehicles 2025-06-30 05942835 frs-core:MotorVehicles 2024-07-01 2025-06-30 05942835 frs-core:MotorVehicles 2024-06-30 05942835 frs-core:ShareCapital 2025-06-30 05942835 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05942835 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05942835 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05942835 frs-bus:SmallEntities 2024-07-01 2025-06-30 05942835 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05942835 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05942835 frs-bus:Director1 2024-07-01 2025-06-30 05942835 frs-bus:Director2 2024-07-01 2025-06-30 05942835 frs-countries:EnglandWales 2024-07-01 2025-06-30 05942835 2023-06-30 05942835 2024-06-30 05942835 2023-07-01 2024-06-30 05942835 frs-core:CurrentFinancialInstruments 2024-06-30 05942835 frs-core:Non-currentFinancialInstruments 2024-06-30 05942835 frs-core:ShareCapital 2024-06-30 05942835 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 05942835
Dehal Supermarket Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05942835
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,850 19,750
Tangible Assets 5 9,246 8,369
21,096 28,119
CURRENT ASSETS
Stocks 6 55,901 41,999
Debtors 7 4,181 1,872
Cash at bank and in hand 72,994 97,891
133,076 141,762
Creditors: Amounts Falling Due Within One Year 8 (88,962 ) (90,383 )
NET CURRENT ASSETS (LIABILITIES) 44,114 51,379
TOTAL ASSETS LESS CURRENT LIABILITIES 65,210 79,498
Creditors: Amounts Falling Due After More Than One Year 9 - (9,968 )
NET ASSETS 65,210 69,530
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 65,110 69,430
SHAREHOLDERS' FUNDS 65,210 69,530
Page 1
Page 2
For the year ending 30 June 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 Amrik Singh Dehal
Director
25/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dehal Supermarket Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05942835 . The registered office is 61-63 Alexandra Road, Walsall, WS1 4DX.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 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:
Motor Vehicles -
Fixtures & Fittings 15% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
...CONTINUED
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2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2024 158,000
As at 30 June 2025 158,000
Amortisation
As at 1 July 2024 138,250
Provided during the period 7,900
As at 30 June 2025 146,150
Net Book Value
As at 30 June 2025 11,850
As at 1 July 2024 19,750
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2024 10,100 12,310 22,410
Additions - 2,300 2,300
As at 30 June 2025 10,100 14,610 24,710
Depreciation
As at 1 July 2024 8,920 5,121 14,041
Provided during the period - 1,423 1,423
As at 30 June 2025 8,920 6,544 15,464
...CONTINUED
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Net Book Value
As at 30 June 2025 1,180 8,066 9,246
As at 1 July 2024 1,180 7,189 8,369
6. Stocks
2025 2024
£ £
Materials 55,901 41,999
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 4,181 1,872
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,386 21,666
Bank loans and overdrafts 11,420 11,000
Corporation tax 3,871 6,507
Other taxes and social security 1,681 1,617
VAT 8,393 389
Net wages - 757
Accruals and deferred income 1,800 1,800
Directors' loan accounts 40,411 46,647
88,962 90,383
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 9,968
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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