Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12527594 Mr Shaun Reardon-John iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12527594 2024-03-31 12527594 2025-03-31 12527594 2024-04-01 2025-03-31 12527594 frs-core:CurrentFinancialInstruments 2025-03-31 12527594 frs-core:ComputerEquipment 2025-03-31 12527594 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12527594 frs-core:ComputerEquipment 2024-03-31 12527594 frs-core:FurnitureFittings 2025-03-31 12527594 frs-core:FurnitureFittings 2024-04-01 2025-03-31 12527594 frs-core:FurnitureFittings 2024-03-31 12527594 frs-core:NetGoodwill 2025-03-31 12527594 frs-core:NetGoodwill 2024-04-01 2025-03-31 12527594 frs-core:NetGoodwill 2024-03-31 12527594 frs-core:ShareCapital 2025-03-31 12527594 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12527594 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12527594 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12527594 frs-bus:SmallEntities 2024-04-01 2025-03-31 12527594 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12527594 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12527594 frs-bus:Director1 2024-04-01 2025-03-31 12527594 frs-countries:EnglandWales 2024-04-01 2025-03-31 12527594 2023-03-31 12527594 2024-03-31 12527594 2023-04-01 2024-03-31 12527594 frs-core:CurrentFinancialInstruments 2024-03-31 12527594 frs-core:ShareCapital 2024-03-31 12527594 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12527594
DH96 LTD
Financial Statements
For The Year Ended 31 March 2025
5th Floor
30-31 Furnival Street
London
EC4A 1JQ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 12527594
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 4,800
Tangible Assets 5 2,128 1,932
2,128 6,732
CURRENT ASSETS
Cash at bank and in hand 53,928 107,577
53,928 107,577
Creditors: Amounts Falling Due Within One Year 7 (38,921 ) (19,998 )
NET CURRENT ASSETS (LIABILITIES) 15,007 87,579
TOTAL ASSETS LESS CURRENT LIABILITIES 17,135 94,311
NET ASSETS 17,135 94,311
CAPITAL AND RESERVES
Called up share capital 8 106 106
Profit and Loss Account 17,029 94,205
SHAREHOLDERS' FUNDS 17,135 94,311
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 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 Shaun Reardon-John
Director
2 December 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
DH96 LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12527594 . The registered office is 5th Floor, 30-31 Furnival Street, London, EC4A 1JQ.
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 for professional services rendered net of value added taxes. 
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 5 years.
2.4. 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:
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.5. 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.
2.6. 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 year, 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 year was: 1 (2024: 1)
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 24,000
As at 31 March 2025 24,000
Amortisation
As at 1 April 2024 19,200
Provided during the period 4,800
As at 31 March 2025 24,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 4,800
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 866 3,469 4,335
Additions - 819 819
As at 31 March 2025 866 4,288 5,154
Depreciation
As at 1 April 2024 225 2,178 2,403
Provided during the period 96 527 623
As at 31 March 2025 321 2,705 3,026
Net Book Value
As at 31 March 2025 545 1,583 2,128
As at 1 April 2024 641 1,291 1,932
6. Debtors
2025 2024
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2 1
Bank loans and overdrafts 469 -
Corporation tax - 393
Accruals and deferred income 1,080 1,080
Director's loan account 37,370 18,524
38,921 19,998
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 106 106
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