Acorah Software Products - Accounts Production 16.6.920 false true true 31 January 2024 3 January 2023 false 1 February 2024 31 January 2025 31 January 2025 14567076 Mr Marcus Hundsnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14567076 2024-01-31 14567076 2025-01-31 14567076 2024-02-01 2025-01-31 14567076 frs-core:CurrentFinancialInstruments 2025-01-31 14567076 frs-core:Non-currentFinancialInstruments 2025-01-31 14567076 frs-core:ComputerEquipment 2025-01-31 14567076 frs-core:ComputerEquipment 2024-02-01 2025-01-31 14567076 frs-core:ComputerEquipment 2024-01-31 14567076 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-01 2025-01-31 14567076 frs-core:OtherResidualIntangibleAssets 2025-01-31 14567076 frs-core:OtherResidualIntangibleAssets 2024-02-01 2025-01-31 14567076 frs-core:OtherResidualIntangibleAssets 2024-01-31 14567076 frs-core:PlantMachinery 2025-01-31 14567076 frs-core:PlantMachinery 2024-02-01 2025-01-31 14567076 frs-core:PlantMachinery 2024-01-31 14567076 frs-core:ShareCapital 2025-01-31 14567076 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 14567076 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14567076 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 14567076 frs-bus:SmallEntities 2024-02-01 2025-01-31 14567076 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14567076 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 14567076 frs-bus:Director1 2024-02-01 2025-01-31 14567076 frs-countries:EnglandWales 2024-02-01 2025-01-31 14567076 2023-01-02 14567076 2024-01-31 14567076 2023-01-03 2024-01-31 14567076 frs-core:CurrentFinancialInstruments 2024-01-31 14567076 frs-core:Non-currentFinancialInstruments 2024-01-31 14567076 frs-core:ShareCapital 2024-01-31 14567076 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 14567076
Disauthority Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14567076
31 January 2025 31 January 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 140 157
Tangible Assets 5 181,648 16,329
181,788 16,486
CURRENT ASSETS
Debtors 6 86,776 7,357
Cash at bank and in hand 26,152 36,464
112,928 43,821
Creditors: Amounts Falling Due Within One Year 7 (651,622 ) (64,599 )
NET CURRENT ASSETS (LIABILITIES) (538,694 ) (20,778 )
TOTAL ASSETS LESS CURRENT LIABILITIES (356,906 ) (4,292 )
Creditors: Amounts Falling Due After More Than One Year 8 - (5,099 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,000 ) (3,000 )
NET LIABILITIES (359,906 ) (12,391 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (359,907 ) (12,392 )
SHAREHOLDERS' FUNDS (359,906) (12,391)
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For the year ending 31 January 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 Marcus Hundsnes
Director
30 October 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Disauthority Ltd is a private company, limited by shares and incorporated in England & Wales. The registered company number is 14567076 and the registered office address is Suite 6, Metropolitan House, 38-40 High Street, Croydon, CR0 1YB.
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. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life of 10 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 and machinery 25% Reducing balance
Computer equipment 25% Reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
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2.8. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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.
Deferred tax is only adjusted if the change in the timing difference is material.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 1)
3 1
4. Intangible Assets
Trademark
£
Cost
As at 1 February 2024 170
As at 31 January 2025 170
Amortisation
As at 1 February 2024 13
Provided during the period 17
As at 31 January 2025 30
Net Book Value
As at 31 January 2025 140
As at 1 February 2024 157
5. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 February 2024 10,758 6,810 17,568
Additions 94,275 87,967 182,242
As at 31 January 2025 105,033 94,777 199,810
Depreciation
As at 1 February 2024 471 768 1,239
Provided during the period 10,750 6,173 16,923
As at 31 January 2025 11,221 6,941 18,162
Net Book Value
As at 31 January 2025 93,812 87,836 181,648
As at 1 February 2024 10,287 6,042 16,329
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6. Debtors
31 January 2025 31 January 2024
£ £
Due within one year
Trade debtors - 606
Other debtors 86,776 6,751
86,776 7,357
7. Creditors: Amounts Falling Due Within One Year
31 January 2025 31 January 2024
£ £
Trade creditors 36,744 1,233
Other loans 9,376 5,376
Amounts owed to participating interests 579,800 -
Other creditors 18,625 57,990
Taxation and social security 7,077 -
651,622 64,599
8. Creditors: Amounts Falling Due After More Than One Year
31 January 2025 31 January 2024
£ £
Other loans - 5,099
9. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. The balance at the year end was £43,112 (2024 - £15,840 Cr)
The above loan is unsecured, interest has been charged at a rate of 2.25% and is repayable on demand.
10. Related Party Transactions
MPlus Group Ltd
The amount due from the related party at the end of the year was £579,800 (2024: £NIL).
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