Acorah Software Products - Accounts Production 16.6.950 false true true false 2 September 2024 12 November 2025 12 November 2025 15928753 Paul O'Hara iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15928753 2024-09-01 15928753 2025-11-12 15928753 2024-09-02 2025-11-12 15928753 frs-core:CurrentFinancialInstruments 2025-11-12 15928753 frs-core:ShareCapital 2025-11-12 15928753 frs-core:RetainedEarningsAccumulatedLosses 2025-11-12 15928753 frs-bus:PrivateLimitedCompanyLtd 2024-09-02 2025-11-12 15928753 frs-bus:FilletedAccounts 2024-09-02 2025-11-12 15928753 frs-bus:SmallEntities 2024-09-02 2025-11-12 15928753 frs-bus:AuditExempt-NoAccountantsReport 2024-09-02 2025-11-12 15928753 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-02 2025-11-12 15928753 frs-core:UnlistedNon-exchangeTraded 2025-11-12 15928753 frs-core:UnlistedNon-exchangeTraded 2024-09-01 15928753 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-01 15928753 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-12 15928753 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-12 15928753 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-12 15928753 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-01 15928753 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-12 15928753 frs-bus:Director1 2024-09-02 2025-11-12 15928753 frs-countries:EnglandWales 2024-09-02 2025-11-12
Registered number: 15928753
DC01 PO Ltd
Unaudited Financial Statements
For the Period 2 September 2024 to 12 November 2025
David Birch - Brook Lane Services Ltd
Chartered Accountants
The Brook
18b Shefford Road
Meppershall
Bedfordshire
SG17 5LJ
DC01 PO Ltd
Contents
Contents

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

Page 1
DC01 PO Ltd
Balance Sheet
As At 12 November 2025
Balance Sheet
Registered number: 15928753

| 12 November 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 1
|  |  | 1
CURRENT ASSETS
Cash at bank and in hand |  | 9,649,722 |
|  | 9,649,722 |
Creditors: Amounts Falling Due Within One Year | 5 | (7,518 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,642,204
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,642,205
NET ASSETS |  |  | 9,642,205
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Profit and Loss Account |  |  | 9,642,105
SHAREHOLDERS' FUNDS |  |  | 9,642,205

For the period ending 12 November 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

Paul O'Hara Director
12th November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
DC01 PO Ltd
Notes to the Financial Statements
For the Period 2 September 2024 to 12 November 2025
Notes to the Financial Statements
1. General Information
DC01 PO Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15928753 . The registered office is 115 Tilsworth Road , Stanbridge, Leighton Buzzard, Bedfordshire , LU7 9HY.
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 director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. However consideration has been given to the future activities of the company and the requirements of the Shareholder. The director is organising a Members Voluntary Liquidation ultimately to distribute funds to the Shareholder. The company will therefore cease to operate.
2.3. Financial Instruments
Debtors and Creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price less any impairment. Any losses from impairment or amounts written off are recognised in the profit and loss account.
Cash at bank and in hand
Cash at bank and in hand is represented by cash in hand and deposits with financial institutions repayable without penalty within three months. Cash equivalents are highly liquid investments that mature within three months from date of acquisition or deposit or notice of withdrawal and are readily convertible to known amounts of cash with insignificant risks of a change in value.
Provisions for liabilities
Provisions for liabilities are made where an event has taken place that gives the company a legal or constructive obligation to make a payment and a reliable estimate can be made of the amount payable, or that may become payable, taking into account relevant facts, risks, uncertainties and stages of negotiation of a settlement sum.
Provisions are charged as an expense to the Profit & Loss Account in the year that the Company becomes aware of the obligation. When cash payments are made these are charged against the provision carried in the Balance sheet. Any difference between the payment and provision is then charged or credited to the Profit & Loss Account.
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 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.
Page 2
Page 3
DC01 PO Ltd
Notes to the Financial Statements (continued)
For the Period 2 September 2024 to 12 November 2025
2.5. Investments
Shares held in companies or activities are valued at their expected net realisable value at the Balance Sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 2 September 2024 | -
Additions | 99
Fair value adjustments | (98 )
As at 12 November 2025 | 1
Provision
As at 2 September 2024 | -
As at 12 November 2025 | -
Net Book Value
As at 12 November 2025 | 1
As at 2 September 2024 | -

Investments comprise a shareholding in an Unlisted UK Company whose main activity is to deliver infrastructure projects. A substantial project was completed in October 2025 and income received. An additional sum may be received in due course, but is uncertain at the Balance Sheet Date. Hence the carrying value of the shareholding has been written down to a notional £1.
5. Creditors: Amounts Falling Due Within One Year

| 12 November 2025
--- | ---
| £
Corporation tax | 3,993
Accrued Expenses | 3,525
| 7,518

6. Share Capital

| 12 November 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 3