Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 March 2025 31 March 2025 12166473 Mrs Dana Singh Mr Kulwinder Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12166473 2024-01-31 12166473 2025-03-31 12166473 2024-02-01 2025-03-31 12166473 frs-core:CurrentFinancialInstruments 2025-03-31 12166473 frs-core:Non-currentFinancialInstruments 2025-03-31 12166473 frs-core:ComputerEquipment 2024-02-01 2025-03-31 12166473 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-01 2025-03-31 12166473 frs-core:FurnitureFittings 2024-02-01 2025-03-31 12166473 frs-core:NetGoodwill 2025-03-31 12166473 frs-core:NetGoodwill 2024-02-01 2025-03-31 12166473 frs-core:NetGoodwill 2024-01-31 12166473 frs-core:OtherResidualIntangibleAssets 2025-03-31 12166473 frs-core:OtherResidualIntangibleAssets 2024-02-01 2025-03-31 12166473 frs-core:OtherResidualIntangibleAssets 2024-01-31 12166473 frs-core:PlantMachinery 2025-03-31 12166473 frs-core:PlantMachinery 2024-02-01 2025-03-31 12166473 frs-core:PlantMachinery 2024-01-31 12166473 frs-core:ShareCapital 2025-03-31 12166473 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12166473 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-03-31 12166473 frs-bus:FilletedAccounts 2024-02-01 2025-03-31 12166473 frs-bus:SmallEntities 2024-02-01 2025-03-31 12166473 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-03-31 12166473 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-03-31 12166473 frs-bus:Director1 2024-02-01 2025-03-31 12166473 frs-bus:Director2 2024-02-01 2025-03-31 12166473 frs-countries:EnglandWales 2024-02-01 2025-03-31 12166473 2023-01-31 12166473 2024-01-31 12166473 2023-02-01 2024-01-31 12166473 frs-core:CurrentFinancialInstruments 2024-01-31 12166473 frs-core:Non-currentFinancialInstruments 2024-01-31 12166473 frs-core:ShareCapital 2024-01-31 12166473 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 12166473
Dmj Sub Limited
Financial Statements
For the Period 1 February 2024 to 31 March 2025
Dmj Sub Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Dmj Sub Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 12166473

| 31 March 2025 | 31 January 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 78,942 |  | 95,869
Tangible Assets | 5 |  | 76,822 |  | 92,889
|  |  | 155,764 |  | 188,758
CURRENT ASSETS
Stocks | 6 | 8,609 |  | 7,993 |
Debtors | 7 | 399,655 |  | 73,800 |
Cash at bank and in hand |  | 61,688 |  | 29,598 |
|  | 469,952 |  | 111,391 |
Creditors: Amounts Falling Due Within One Year | 8 | (125,164 ) |  | (109,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 344,788 |  | 1,957
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 500,552 |  | 190,715
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (390,317 ) |  | (107,934 )
NET ASSETS |  |  | 110,235 |  | 82,781
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 109,235 |  | 81,781
SHAREHOLDERS' FUNDS |  |  | 110,235 |  | 82,781

Page 1
Page 2
Dmj Sub Limited
Balance Sheet (continued)
As At 31 March 2025
For the period 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 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 Kulwinder Singh Director
08/10/2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Dmj Sub Limited
Notes to the Financial Statements
For the Period 1 February 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Dmj Sub Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12166473 . The registered office is 2 County Walk, 54 East Street, Taunton, Somerset, TA1 3TZ.
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 - 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 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are capital expediture on lease. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. 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 | 15% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 15% on reducing balance

Page 3
Page 4
Dmj Sub Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2024 to 31 March 2025
2.6. 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.
2.7. 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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9 (2024: 11)
9 11
Page 4
Page 5
Dmj Sub Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2024 to 31 March 2025
4. Intangible Assets

| Goodwill | Other Intangible Assets | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 155,032 | 7,123 | 162,155
As at 31 March 2025 | 155,032 | 7,123 | 162,155
Amortisation
As at 1 February 2024 | 62,012 | 4,274 | 66,286
Provided during the period | 15,503 | 1,424 | 16,927
As at 31 March 2025 | 77,515 | 5,698 | 83,213
Net Book Value
As at 31 March 2025 | 77,517 | 1,425 | 78,942
As at 1 February 2024 | 93,020 | 2,849 | 95,869

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 February 2024 | 175,940
Additions | 3,825
As at 31 March 2025 | 179,765
Depreciation
As at 1 February 2024 | 83,051
Provided during the period | 19,892
As at 31 March 2025 | 102,943
Net Book Value
As at 31 March 2025 | 76,822
As at 1 February 2024 | 92,889

6. Stocks

| 31 March 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Materials | 8,609 |  | 7,993

Page 5
Page 6
Dmj Sub Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2024 to 31 March 2025
7. Debtors

| 31 March 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,987 |  | 37,953
Other debtors | 52,587 |  | 35,847
| 69,574 |  | 73,800
Due after more than one year
Other debtors | 330,081 |  | -
| 399,655 |  | 73,800

8. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,562 |  | 51,864
Other creditors | 44,936 |  | 16,089
Taxation and social security | 59,666 |  | 41,481
| 125,164 |  | 109,434

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

| 31 March 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 371,147 |  | 77,000
Other creditors | 19,170 |  | 30,934
| 390,317 |  | 107,934

10. Share Capital

| 31 March 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 6
Page 7
Dmj Sub Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2024 to 31 March 2025
11. Related Party Transactions
Samra Housing LtdA company related by common people with significant control and directors.Included within other debtors due within one year is a loan of £22,000 to Samra Housing Ltd (Company number 15215634). The loan is repayable on demand.

Samra Housing Ltd

A company related by common people with significant control and directors.

Included within other debtors due within one year is a loan of £22,000 to Samra Housing Ltd (Company number 15215634). The loan is repayable on demand.

Dyeovil Sub LtdA company related by common directorsIncluded within other debtors due within one year is a loan of £176,866 to Dyeovil Sub Ltd (Company number 15534651). The loan is repayable on demand.

Dyeovil Sub Ltd

A company related by common directors

Included within other debtors due within one year is a loan of £176,866 to Dyeovil Sub Ltd (Company number 15534651). The loan is repayable on demand.

Dbridge Sub LtdA company related by common directorsIncluded within other debtors due within one year is a loan of £153,215 to Dbridge Sub Ltd (Company number 15580228). The loan is repayable on demand.

Dbridge Sub Ltd

A company related by common directors

Included within other debtors due within one year is a loan of £153,215 to Dbridge Sub Ltd (Company number 15580228). The loan is repayable on demand.

Page 7