Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06446108 Mr A J Durlucia Mrs E H Durlucia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06446108 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 06446108 2024-03-31 06446108 2025-03-31 06446108 2024-04-01 2025-03-31 06446108 frs-core:CurrentFinancialInstruments 2025-03-31 06446108 frs-core:Non-currentFinancialInstruments 2025-03-31 06446108 frs-core:ShareCapital 2025-03-31 06446108 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06446108 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06446108 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06446108 frs-bus:SmallEntities 2024-04-01 2025-03-31 06446108 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06446108 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06446108 frs-core:UnlistedNon-exchangeTraded 2025-03-31 06446108 frs-core:UnlistedNon-exchangeTraded 2024-03-31 06446108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 06446108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 06446108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 06446108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 06446108 frs-bus:Director1 2024-04-01 2025-03-31 06446108 frs-bus:Director2 2024-04-01 2025-03-31 06446108 frs-countries:EnglandWales 2024-04-01 2025-03-31 06446108 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 06446108 2023-03-31 06446108 2024-03-31 06446108 2023-04-01 2024-03-31 06446108 frs-core:CurrentFinancialInstruments 2024-03-31 06446108 frs-core:Non-currentFinancialInstruments 2024-03-31 06446108 frs-core:ShareCapital 2024-03-31 06446108 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06446108
Durlucia Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06446108
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,381,955 1,381,955
1,381,955 1,381,955
CURRENT ASSETS
Debtors 5 13,491 48,655
Cash at bank and in hand 210,186 -
223,677 48,655
Creditors: Amounts Falling Due Within One Year 6 (38,184 ) (37,560 )
NET CURRENT ASSETS (LIABILITIES) 185,493 11,095
TOTAL ASSETS LESS CURRENT LIABILITIES 1,567,448 1,393,050
Creditors: Amounts Falling Due After More Than One Year 7 (710,897 ) (740,915 )
NET ASSETS 856,551 652,135
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 856,451 652,035
SHAREHOLDERS' FUNDS 856,551 652,135
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 A J Durlucia
Director
Mrs E H Durlucia
Director
12 August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Durlucia Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06446108 . The registered office is 3 Merganser Close, Porthcawl, CF36 3UE.
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. 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.
2.3. Preparation of consolidated financial statements
The financial statements contain information about Durlucia Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 April 2024 1,381,955
As at 31 March 2025 1,381,955
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 1,381,955
As at 1 April 2024 1,381,955
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by subsidiaries 13,491 48,655
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 31,933 31,933
Accruals and deferred income 420 420
Directors' loan accounts 5,831 5,207
38,184 37,560
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 710,897 740,915
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 567,791 592,678
8. Secured Creditors
Of the creditors the following amounts are secured against assets of a subsidiary company.
2025 2024
£ £
Bank loans and overdrafts 742,831 772,848
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4