Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 31 July 2025 31 July 2025 12226061 Mr Joaquin De Leon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12226061 2024-09-30 12226061 2025-07-31 12226061 2024-10-01 2025-07-31 12226061 frs-core:CurrentFinancialInstruments 2025-07-31 12226061 frs-core:MotorVehicles 2025-07-31 12226061 frs-core:MotorVehicles 2024-10-01 2025-07-31 12226061 frs-core:MotorVehicles 2024-09-30 12226061 frs-core:PlantMachinery 2025-07-31 12226061 frs-core:PlantMachinery 2024-10-01 2025-07-31 12226061 frs-core:PlantMachinery 2024-09-30 12226061 frs-core:ShareCapital 2025-07-31 12226061 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12226061 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-07-31 12226061 frs-bus:FilletedAccounts 2024-10-01 2025-07-31 12226061 frs-bus:SmallEntities 2024-10-01 2025-07-31 12226061 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-07-31 12226061 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-07-31 12226061 frs-bus:Director1 2024-10-01 2025-07-31 12226061 frs-bus:Director1 2024-09-30 12226061 frs-bus:Director1 2025-07-31 12226061 frs-countries:EnglandWales 2024-10-01 2025-07-31 12226061 2023-09-30 12226061 2024-09-30 12226061 2023-10-01 2024-09-30 12226061 frs-core:CurrentFinancialInstruments 2024-09-30 12226061 frs-core:ShareCapital 2024-09-30 12226061 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12226061
De Leon Medical Ltd
Unaudited Financial Statements
For the Period 1 October 2024 to 31 July 2025
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Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12226061
31 July 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,846 4,324
2,846 4,324
CURRENT ASSETS
Debtors 5 5,791 1,904
Cash at bank and in hand 427 2,534
6,218 4,438
Creditors: Amounts Falling Due Within One Year 6 (3,547 ) (5,787 )
NET CURRENT ASSETS (LIABILITIES) 2,671 (1,349 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,517 2,975
NET ASSETS 5,517 2,975
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 5,516 2,974
SHAREHOLDERS' FUNDS 5,517 2,975
For the period ending 31 July 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 Joaquin De Leon
Director
21/08/2025
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
De Leon Medical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12226061 . The registered office is 5 Basset Close, Frimley, Camberley, GU16 8DE.
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. 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:
Plant & Machinery 20% Straight line
Motor Vehicles 25 % Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2024 2,470 4,000 6,470
As at 31 July 2025 2,470 4,000 6,470
Depreciation
As at 1 October 2024 1,976 170 2,146
Provided during the period 494 984 1,478
As at 31 July 2025 2,470 1,154 3,624
Net Book Value
As at 31 July 2025 - 2,846 2,846
As at 1 October 2024 494 3,830 4,324
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Page 3
5. Debtors
31 July 2025 30 September 2024
£ £
Due within one year
Trade debtors 616 -
Other debtors 5,175 1,904
5,791 1,904
6. Creditors: Amounts Falling Due Within One Year
31 July 2025 30 September 2024
£ £
Other creditors 974 1,121
Taxation and social security 2,573 4,666
3,547 5,787
7. Share Capital
31 July 2025 30 September 2024
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Joaquin De Leon (434 ) (10,449 ) (15,460 ) - 2,837
The above loan is unsecured, interest free and repayable on demand.
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