Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10649019 Mr Edris Bemanian iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10649019 2024-03-31 10649019 2025-03-31 10649019 2024-04-01 2025-03-31 10649019 frs-core:CurrentFinancialInstruments 2025-03-31 10649019 frs-core:Non-currentFinancialInstruments 2025-03-31 10649019 frs-core:PlantMachinery 2025-03-31 10649019 frs-core:PlantMachinery 2024-04-01 2025-03-31 10649019 frs-core:PlantMachinery 2024-03-31 10649019 frs-core:ShareCapital 2025-03-31 10649019 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10649019 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10649019 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10649019 frs-bus:SmallEntities 2024-04-01 2025-03-31 10649019 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10649019 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10649019 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 10649019 frs-bus:OrdinaryShareClass1 2025-03-31 10649019 frs-bus:Director1 2024-04-01 2025-03-31 10649019 frs-core:CurrentFinancialInstruments 2 2025-03-31 10649019 frs-countries:EnglandWales 2024-04-01 2025-03-31 10649019 2023-03-31 10649019 2024-03-31 10649019 2023-04-01 2024-03-31 10649019 frs-core:CurrentFinancialInstruments 2024-03-31 10649019 frs-core:Non-currentFinancialInstruments 2024-03-31 10649019 frs-core:ShareCapital 2024-03-31 10649019 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10649019 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 10649019 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 10649019
Dexi Ltd
Financial Statements
For The Year Ended 31 March 2025
Simple Accounting NW Ltd
4 Blackburn Road
Accrington
BB5 1HD
Dexi Ltd
Contents
Contents

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

Page 1
Dexi Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10649019

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,052 |  | 5,065
|  |  | 4,052 |  | 5,065
CURRENT ASSETS
Debtors | 5 | 93,619 |  | 204,720 |
Cash at bank and in hand |  | 497,248 |  | 414,383 |
|  | 590,867 |  | 619,103 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,002,383 ) |  | (877,979 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (411,516 ) |  | (258,876 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (407,464 ) |  | (253,811 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (15,464 ) |  | (25,735 )
NET LIABILITIES |  |  | (422,928 ) |  | (279,546 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (422,929 ) |  | (279,547 )
SHAREHOLDERS' FUNDS |  |  | (422,928) |  | (279,546)

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 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 Edris Bemanian Director
18 June 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Dexi Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Dexi Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10649019 . The registered office is 4-4a Blackburn Road, Accrington, England, BB5 1HD.
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 | Depreciation @ 20% SLM

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was 6 (2024: 11)
6 11
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 24,338
As at 31 March 2025 | 24,338
Depreciation
As at 1 April 2024 | 19,273
Provided during the period | 1,013
As at 31 March 2025 | 20,286
Net Book Value
As at 31 March 2025 | 4,052
As at 1 April 2024 | 5,065

Page 2
Page 3
Dexi Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 84,502 |  | 194,371
Prepayments and accrued income | 1,077 |  | 2,309
Other debtors - Deposit | 8,040 |  | 8,040
| 93,619 |  | 204,720

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 88 |  | 1,213
Other taxes and social security | 19,482 |  | 19,550
VAT | 7,098 |  | 35,815
Pension Account | 2,120 |  | 2,562
Accruals and deferred income | (104,797 ) |  | (43,326 )
Director's loan account | 18,553 |  | 18,553
Intercompany Loans (Current liabilities - creditors < 1 year) | 1,059,839 |  | 843,612
| 1,002,383 |  | 877,979

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 15,464 |  | 25,735

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.000 each | 1 |  | 1

9. Related Party Transactions
Intercompany - Denmark, Engage, Mozenda Group, Dexi USCurrent year we have arrived at closing balance of £843,612 Cr which was £479,569 Cr in 2023.

Intercompany - Denmark, Engage, Mozenda Group, Dexi US

Current year we have arrived at closing balance of £843,612 Cr which was £479,569 Cr in 2023.

Page 3