Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06582517 Mrs M C Mizen Prof P D Mizen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06582517 2024-03-31 06582517 2025-03-31 06582517 2024-04-01 2025-03-31 06582517 frs-core:CurrentFinancialInstruments 2025-03-31 06582517 frs-core:Non-currentFinancialInstruments 2025-03-31 06582517 frs-core:ComputerEquipment 2025-03-31 06582517 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06582517 frs-core:ComputerEquipment 2024-03-31 06582517 frs-core:ShareCapital 2025-03-31 06582517 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06582517 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06582517 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06582517 frs-bus:SmallEntities 2024-04-01 2025-03-31 06582517 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06582517 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06582517 frs-core:ListedExchangeTraded 2025-03-31 06582517 frs-core:ListedExchangeTraded 2024-03-31 06582517 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 06582517 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 06582517 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-03-31 06582517 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 06582517 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 06582517 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 06582517 frs-bus:Director1 2024-04-01 2025-03-31 06582517 frs-bus:Director2 2024-04-01 2025-03-31 06582517 frs-countries:EnglandWales 2024-04-01 2025-03-31 06582517 2023-03-31 06582517 2024-03-31 06582517 2023-04-01 2024-03-31 06582517 frs-core:CurrentFinancialInstruments 2024-03-31 06582517 frs-core:Non-currentFinancialInstruments 2024-03-31 06582517 frs-core:ShareCapital 2024-03-31 06582517 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06582517
Decision Maker Services Ltd
Financial Statements
For The Year Ended 31 March 2025
Cound & Co LLP
Chartered Accountants
1 Princes Court Royal Way
Loughborough
LE11 5XR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06582517
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 65 87
Investments 5 381,738 265,168
381,803 265,255
CURRENT ASSETS
Debtors 6 18,000 5,829
Investments 7 120 120
Cash at bank and in hand 8,408 196,990
26,528 202,939
Creditors: Amounts Falling Due Within One Year 8 (59,162 ) (153,544 )
NET CURRENT ASSETS (LIABILITIES) (32,634 ) 49,395
TOTAL ASSETS LESS CURRENT LIABILITIES 349,169 314,650
Creditors: Amounts Falling Due After More Than One Year 9 (333 ) (2,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (35,387 ) (37,154 )
NET ASSETS 313,449 275,163
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 313,349 275,063
SHAREHOLDERS' FUNDS 313,449 275,163
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
Prof P D Mizen
Director
9th December 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
Decision Maker Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06582517 . The registered office is 1 Princes Court, Royal Way, Loughborough, Leicestershire, LE11 5XR.
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. 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:
Computer Equipment 25% Reducing Balance
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.
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 546
As at 31 March 2025 546
Depreciation
As at 1 April 2024 459
Provided during the period 22
As at 31 March 2025 481
Net Book Value
As at 31 March 2025 65
As at 1 April 2024 87
5. Investments
Listed
£
Cost
As at 1 April 2024 265,168
Additions 125,819
Revaluations (9,249 )
As at 31 March 2025 381,738
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 381,738
As at 1 April 2024 265,168
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,000 360
VAT - 5,469
18,000 5,829
7. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 120 120
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 2,000 2,000
Corporation tax 5,146 18,664
Other taxes and social security 72 46
VAT 4,495 -
Accruals and deferred income 5,150 2,500
Directors' loan accounts 36,299 15,734
Amounts owed to group undertakings 6,000 114,600
59,162 153,544
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 333 2,333
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5