Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 14015372 Mr Eamon Gahan Miss Kanwaljit Dilawari iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14015372 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 14015372 2024-03-31 14015372 2025-03-31 14015372 2024-04-01 2025-03-31 14015372 frs-core:CurrentFinancialInstruments 2025-03-31 14015372 frs-core:Non-currentFinancialInstruments 2025-03-31 14015372 frs-core:ShareCapital 2025-03-31 14015372 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14015372 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14015372 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14015372 frs-bus:SmallEntities 2024-04-01 2025-03-31 14015372 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14015372 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14015372 frs-bus:Director1 2024-04-01 2025-03-31 14015372 frs-bus:Director2 2024-04-01 2025-03-31 14015372 frs-core:CurrentFinancialInstruments 5 2025-03-31 14015372 frs-countries:EnglandWales 2024-04-01 2025-03-31 14015372 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 14015372 2023-03-31 14015372 2024-03-31 14015372 2023-04-01 2024-03-31 14015372 frs-core:CurrentFinancialInstruments 2024-03-31 14015372 frs-core:Non-currentFinancialInstruments 2024-03-31 14015372 frs-core:ShareCapital 2024-03-31 14015372 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 14015372 frs-core:CurrentFinancialInstruments 5 2024-03-31
Registered number: 14015372
Dilawarigahan Industries Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Accufy Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14015372
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 225,000 224,116
225,000 224,116
CURRENT ASSETS
Debtors 5 920 -
Cash at bank and in hand 3,269 3,347
4,189 3,347
Creditors: Amounts Falling Due Within One Year 6 (64,432 ) (65,193 )
NET CURRENT ASSETS (LIABILITIES) (60,243 ) (61,846 )
TOTAL ASSETS LESS CURRENT LIABILITIES 164,757 162,270
Creditors: Amounts Falling Due After More Than One Year 7 (162,228 ) (162,606 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (168 ) -
NET ASSETS/(LIABILITIES) 2,361 (336 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 2,359 (338 )
SHAREHOLDERS' FUNDS 2,361 (336)
Page 1
Page 2
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 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 Eamon Gahan
Director
10/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dilawarigahan Industries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14015372 . The registered office is 36 Sharps Lane, Ruislip, HA4 7JQ.
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 represents amounts receivable for rents and services net of VAT and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Property, plant and equipment are stated at cost less accumulated depreciation and any impairment losses.
The company has adopted a capitalisation threshold of £500. Items with an individual cost below this amount are expensed to the profit and loss account in the period in which they are incurred, unless they form part of a larger capital project.
Depreciation is provided on a straight-line basis over the assets’ estimated useful economic lives. Land is not depreciated.
This policy is applied consistently and is considered appropriate on the grounds of materiality.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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: 2 (2024: 2)
2 2
Page 3
Page 4
4. Investment Property
2025
£
Fair Value
As at 1 April 2024 224,116
Revaluations 884
As at 31 March 2025 225,000
Investment properties comprise of an amount of £225,000 (2024: £224,116) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the directors at the period end. 
5. Debtors
2025 2024
£ £
Due within one year
Prepayments 920 -
Prepayments comprises £920 (2024: £0) for rental income received but relating to next  reporting period. 
This amount has been treated as deferred income and excluded from the rental income for the 2024/25 reporting period.
It will be recognised as rental income in the 2025/26 reporting period in accordance with the accruals basis of accounting.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Corporation tax 386 -
Accruals and deferred income 195 325
Directors' loan accounts 63,851 64,867
64,432 65,193
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 162,228 162,606
Bank Loans includes £162,228 (2024:£162,606) secured by way of a fixed first charge over the underlying assets. 
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 162,228 162,606
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 162,228 162,606
Page 4
Page 5
9. Deferred Taxation
The provision for deferred tax is made up as follows:
Deferred tax recognised on the revaluation of investment property £168 (2024: £0)
2025 2024
£ £
Other timing differences 168 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5