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 10849338 Mr Steven Summers Mr John Reynolds iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10849338 2024-03-31 10849338 2025-03-31 10849338 2024-04-01 2025-03-31 10849338 frs-core:CurrentFinancialInstruments 2025-03-31 10849338 frs-core:ShareCapital 2025-03-31 10849338 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10849338 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10849338 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10849338 frs-bus:SmallEntities 2024-04-01 2025-03-31 10849338 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10849338 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10849338 frs-bus:Director1 2024-04-01 2025-03-31 10849338 frs-bus:Director2 2024-04-01 2025-03-31 10849338 frs-core:CurrentFinancialInstruments 1 2025-03-31 10849338 frs-core:CurrentFinancialInstruments 4 2025-03-31 10849338 frs-countries:EnglandWales 2024-04-01 2025-03-31 10849338 2023-03-31 10849338 2024-03-31 10849338 2023-04-01 2024-03-31 10849338 frs-core:CurrentFinancialInstruments 2024-03-31 10849338 frs-core:ShareCapital 2024-03-31 10849338 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10849338 frs-core:CurrentFinancialInstruments 1 2024-03-31 10849338 frs-core:CurrentFinancialInstruments 2 2024-03-31 10849338 frs-core:CurrentFinancialInstruments 4 2024-03-31
Registered number: 10849338
PM Dolphin (Uxbridge) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Certius Professional Services Limited
Chartered Tax Advisers - Certified Practising Accountants
Bayside Business Centre
48 Willis Way
Poole
Dorset
BH15 3TB
PM Dolphin (Uxbridge) Limited
Contents
Contents

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

Page 1
PM Dolphin (Uxbridge) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10849338

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 4,790,785 |  | 5,415,670 |
Debtors | 5 | 47,495 |  | 43,361 |
Cash at bank and in hand |  | 30,839 |  | 49,099 |
|  | 4,869,119 |  | 5,508,130 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,928,284 ) |  | (6,443,889 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,059,165 ) |  | (935,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,059,165 ) |  | (935,759 )
NET LIABILITIES |  |  | (1,059,165 ) |  | (935,759 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,059,265 ) |  | (935,859 )
SHAREHOLDERS' FUNDS |  |  | (1,059,165) |  | (935,759)

Page 1
Page 2
PM Dolphin (Uxbridge) Limited
Balance Sheet (continued)
As At 31 March 2025
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 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 Steven Summers Director
30th October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
PM Dolphin (Uxbridge) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
PM Dolphin (Uxbridge) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10849338 . The registered office is C/O Certius Professional Services Ltd , Bayside Business Centre, Poole, Dorset, BH15 3TB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The Company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial
instruments.
Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, loans from
fellow Group companies and preference shares that are classified as debt, are
initially recognised at transaction price, unless the arrangement constitutes a
financing transaction, where the debt instrument is measured at the present value of
the future receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective
interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired
in the ordinary course of business from suppliers. Accounts payable are classified as
current liabilities if payment is due within one year or less. If not, they are presented
as non-current liabilities. Trade payables are recognised initially at transaction price
and subsequently measured at amortised cost using the effective interest method
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. 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.
Page 3
Page 4
PM Dolphin (Uxbridge) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,790,785 |  | 5,415,670

Page 4
Page 5
PM Dolphin (Uxbridge) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors (TITAN) | 28,857 |  | -
VAT | 18,588 |  | 17,454
Amounts owed by associates | 50 |  | 25,907
| 47,495 |  | 43,361

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 243 |  | 7,310
Bank loans and overdrafts | 3,953,455 |  | 4,434,817
Corporation tax | 33 |  | 33
Retentions held < 1 year | - |  | 27,176
BRIK Client Account | 99,603 |  | 99,603
Amounts owed to parent undertaking | (150,000 ) |  | (150,000 )
Amounts owed to related parties | 2,024,950 |  | 2,024,950
| 5,928,284 |  | 6,443,889

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
Pamber Place Limited
Associated Company
Included within non-current liabilities is an interest free loan The loan is payable on demand on or after the sale of the property.
Masato Limited
Associated Company
Included within non-current liabilities is an interest free loan The loan is payable on demand on or after the sale of the property.
Steven Neal Summers
Members of key management personal
Is a guarantor of the loan facility with an unrelated third party.
John Anthony Reynolds
...CONTINUED
Page 5
Page 6
PM Dolphin (Uxbridge) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Related Party Transactions - continued
Members of key management personal
Is a guarantor of the loan facility with an unrelated third party.
Page 6