Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 02694694 Mrs Pandelitsa Demetriou M.N.C. Management Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02694694 2024-03-31 02694694 2025-03-31 02694694 2024-04-01 2025-03-31 02694694 frs-core:CurrentFinancialInstruments 2025-03-31 02694694 frs-core:ComputerEquipment 2025-03-31 02694694 frs-core:ComputerEquipment 2024-04-01 2025-03-31 02694694 frs-core:ComputerEquipment 2024-03-31 02694694 frs-core:FurnitureFittings 2025-03-31 02694694 frs-core:FurnitureFittings 2024-04-01 2025-03-31 02694694 frs-core:FurnitureFittings 2024-03-31 02694694 frs-core:ShareCapital 2025-03-31 02694694 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02694694 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02694694 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 02694694 frs-bus:SmallEntities 2024-04-01 2025-03-31 02694694 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02694694 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02694694 frs-bus:Director1 2024-04-01 2025-03-31 02694694 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 02694694 frs-countries:EnglandWales 2024-04-01 2025-03-31 02694694 2023-03-31 02694694 2024-03-31 02694694 2023-04-01 2024-03-31 02694694 frs-core:CurrentFinancialInstruments 2024-03-31 02694694 frs-core:ShareCapital 2024-03-31 02694694 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 02694694
Demco Communications Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Demco Communications Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
Demco Communications Limited
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 02694694

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,313 |  | 13,309
|  |  | 11,313 |  | 13,309
CURRENT ASSETS
Debtors | 5 | 6,465 |  | 6,462 |
Cash at bank and in hand |  | 12,908 |  | 18,249 |
|  | 19,373 |  | 24,711 |
Creditors: Amounts Falling Due Within One Year | 6 | (20,674 ) |  | (22,985 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,301 ) |  | 1,726
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,012 |  | 15,035
NET ASSETS |  |  | 10,012 |  | 15,035
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10,000 |  | 10,000
Income Statement |  |  | 12 |  | 5,035
SHAREHOLDERS' FUNDS |  |  | 10,012 |  | 15,035

For the year ending 31 March 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 her 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 Income Statement.
On behalf of the board

Mrs Pandelitsa Demetriou Director
10 October 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Demco Communications Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Demco Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02694694 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
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; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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:

Fixtures & Fittings | 15% reducing balance
Computer Equipment | 15% reducing balance

2.4. 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.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Financial Instruments
Basic financial assets
Basic financial assets include cash, trade receivables, loans receivable and other financial instruments that meet the relevant conditions.
These assets are initially recognised at transaction price (including transaction costs) unless the arrangement constitutes a financing transaction, in which case the asset is measured at the present value of future receipts discounted at a market rate of interest.
Subsequently, basic financial assets are measured at amortised cost using the effective interest method, less any impairment losses. At each reporting date, the company assesses whether there is objective evidence of impairment. If such evidence exists, the carrying amount is reduced and the loss is recognised in the income statement.
Basic financial assets are derecognised when the rights to the cash flows from the asset expire or are substantially transferred to a third party.
Basic financial liabilities
...CONTINUED
Page 2
Page 3
Demco Communications Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Financial Instruments - continued
Basic financial liabilities include trade payables, accruals, loans payable and other financial instruments that meet the relevant conditions.
These liabilities are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction. In such cases, the liability is measured at the present value of future payments discounted at a market rate of interest.
Subsequently, basic financial liabilities are measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 78,408 | 146,422 | 224,830
As at 31 March 2025 | 78,408 | 146,422 | 224,830
Depreciation
As at 1 April 2024 | 73,127 | 138,394 | 211,521
Provided during the period | 792 | 1,204 | 1,996
As at 31 March 2025 | 73,919 | 139,598 | 213,517
Net Book Value
As at 31 March 2025 | 4,489 | 6,824 | 11,313
As at 1 April 2024 | 5,281 | 8,028 | 13,309

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,465 |  | 6,462

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,408 |  | 7,921
Bank loans and overdrafts | 9,464 |  | 9,645
Other taxes and social security | 2,614 |  | 2,853
VAT | 588 |  | 846
Accruals and deferred income | 1,600 |  | 1,600
Director's loan account | - |  | 120
| 20,674 |  | 22,985

Page 3
Page 4
Demco Communications Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Page 4