Acorah Software Products - Accounts Production 16.7.461 false true false 29 July 2024 31 March 2025 31 March 2025 15863741 Mr D Wiffen Mrs L Wiffen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15863741 2024-07-28 15863741 2025-03-31 15863741 2024-07-29 2025-03-31 15863741 frs-core:ShareCapital 2025-03-31 15863741 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15863741 frs-bus:PrivateLimitedCompanyLtd 2024-07-29 2025-03-31 15863741 frs-bus:FilletedAccounts 2024-07-29 2025-03-31 15863741 frs-bus:SmallEntities 2024-07-29 2025-03-31 15863741 frs-bus:AuditExempt-NoAccountantsReport 2024-07-29 2025-03-31 15863741 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-29 2025-03-31 15863741 frs-core:CostValuation 2024-07-28 15863741 frs-core:AdditionsToInvestments 2025-03-31 15863741 frs-core:CostValuation 2025-03-31 15863741 frs-core:ProvisionsForImpairmentInvestments 2024-07-28 15863741 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 15863741 frs-bus:Director1 2024-07-29 2025-03-31 15863741 frs-bus:Director2 2024-07-29 2025-03-31 15863741 frs-countries:EnglandWales 2024-07-29 2025-03-31
Registered number: 15863741
DW Studio Holdings Limited
Unaudited Financial Statements
For the Period 29 July 2024 to 31 March 2025
DW Studio Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
DW Studio Holdings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 15863741

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 2
|  |  | 2
CURRENT ASSETS
Debtors | 5 | 150,207 |
Cash at bank and in hand |  | 746 |
|  | 150,953 |
Creditors: Amounts Falling Due Within One Year | 6 | (47,289 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 103,664
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 103,666
NET ASSETS |  |  | 103,666
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2
Profit and Loss Account |  |  | 103,664
SHAREHOLDERS' FUNDS |  |  | 103,666

For the period 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 D Wiffen Director
10th December 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
DW Studio Holdings Limited
Notes to the Financial Statements
For the Period 29 July 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
DW Studio Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15863741 . The registered office is Britannia House, Caerphilly Business Park, Caerphilly, Mid Glamorgan, CF83 3GG.
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. Financial Instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the new amounts presented in the financial statements, when there is a legally enforcement right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equirt instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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.
Page 2
Page 3
DW Studio Holdings Limited
Notes to the Financial Statements (continued)
For the Period 29 July 2024 to 31 March 2025
2.5. 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 29 July 2024 | -
Additions | 2
As at 31 March 2025 | 2
Provision
As at 29 July 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 2
As at 29 July 2024 | -

5. Debtors

| 31 March 2025
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 150,207

Page 3
Page 4
DW Studio Holdings Limited
Notes to the Financial Statements (continued)
For the Period 29 July 2024 to 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Other creditors | 47,289

7. Share Capital

| 31 March 2025
--- | ---
| £
Allotted, Called up and fully paid | 2

Page 4