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 14585175 Mr Zeynu HAMID iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14585175 2024-03-31 14585175 2025-03-31 14585175 2024-04-01 2025-03-31 14585175 frs-core:CurrentFinancialInstruments 2025-03-31 14585175 frs-core:Non-currentFinancialInstruments 2025-03-31 14585175 frs-core:ComputerEquipment 2025-03-31 14585175 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14585175 frs-core:ComputerEquipment 2024-03-31 14585175 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 14585175 frs-core:FurnitureFittings 2025-03-31 14585175 frs-core:FurnitureFittings 2024-04-01 2025-03-31 14585175 frs-core:FurnitureFittings 2024-03-31 14585175 frs-core:NetGoodwill 2025-03-31 14585175 frs-core:NetGoodwill 2024-04-01 2025-03-31 14585175 frs-core:NetGoodwill 2024-03-31 14585175 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 14585175 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 14585175 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 14585175 frs-core:MotorVehicles 2025-03-31 14585175 frs-core:MotorVehicles 2024-04-01 2025-03-31 14585175 frs-core:MotorVehicles 2024-03-31 14585175 frs-core:OtherResidualIntangibleAssets 2025-03-31 14585175 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 14585175 frs-core:OtherResidualIntangibleAssets 2024-03-31 14585175 frs-core:ShareCapital 2025-03-31 14585175 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14585175 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14585175 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14585175 frs-bus:SmallEntities 2024-04-01 2025-03-31 14585175 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14585175 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14585175 frs-bus:Director1 2024-04-01 2025-03-31 14585175 frs-core:CurrentFinancialInstruments 9 2025-03-31 14585175 frs-countries:EnglandWales 2024-04-01 2025-03-31 14585175 2023-03-31 14585175 2024-03-31 14585175 2023-04-01 2024-03-31 14585175 frs-core:CurrentFinancialInstruments 2024-03-31 14585175 frs-core:Non-currentFinancialInstruments 2024-03-31 14585175 frs-core:ShareCapital 2024-03-31 14585175 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 14585175 frs-core:CurrentFinancialInstruments 9 2024-03-31
Registered number: 14585175
Days Pharma Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14585175
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 418,445 441,712
Tangible Assets 5 20,977 20,479
439,422 462,191
CURRENT ASSETS
Stocks 6 44,827 43,141
Debtors 7 147,273 121,747
Cash at bank and in hand 125,600 113,808
317,700 278,696
Creditors: Amounts Falling Due Within One Year 8 (491,469 ) (463,832 )
NET CURRENT ASSETS (LIABILITIES) (173,769 ) (185,136 )
TOTAL ASSETS LESS CURRENT LIABILITIES 265,653 277,055
Creditors: Amounts Falling Due After More Than One Year 9 (252,000 ) (274,344 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (2,857 ) -
NET ASSETS 10,796 2,711
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 10,696 2,611
SHAREHOLDERS' FUNDS 10,796 2,711
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 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 Zeynu HAMID
Director
20/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Days Pharma Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14585175 . The registered office is 10a Dean Road, Southampton, SO18 6AP.
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. 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 twenty years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
The director has decided not to amortise other intangible assets as the value is trivial.
2.5. 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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 10 (2024: 7)
10 7
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2024 465,332 1 465,333
As at 31 March 2025 465,332 1 465,333
Amortisation
As at 1 April 2024 23,621 - 23,621
Provided during the period 23,266 1 23,267
As at 31 March 2025 46,887 1 46,888
Net Book Value
As at 31 March 2025 418,445 - 418,445
As at 1 April 2024 441,711 1 441,712
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Page 5
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 1 - 24,139 1,457 25,597
Additions - 2,853 - 3,008 5,861
As at 31 March 2025 1 2,853 24,139 4,465 31,458
Depreciation
As at 1 April 2024 - - 4,827 291 5,118
Provided during the period 1 571 3,862 929 5,363
As at 31 March 2025 1 571 8,689 1,220 10,481
Net Book Value
As at 31 March 2025 - 2,282 15,450 3,245 20,977
As at 1 April 2024 1 - 19,312 1,166 20,479
6. Stocks
2025 2024
£ £
Stock 44,827 43,141
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 107,918 90,316
Other debtors 9,000 9,000
VAT Recoverable 30,355 22,431
147,273 121,747
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 150,635 142,745
Bank loans and overdrafts 45,932 45,932
Corporation tax 10,630 8,817
Other taxes and social security 4,010 597
Other creditors 287 284
Accruals 4,000 3,500
Director's loan account 275,975 261,957
491,469 463,832
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 252,000 274,344
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 2,857 -
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Other Commitments
As at the year end, the company had obligations totaling £58,500 under non-cancellable operating leases. 
13. Related Party Transactions
The company is controlled by the director. 
At the balance sheet date, the company owed £275,975 to the director (2024:£261,957)
The loan is unsecured, interest-free, and repayable on demand.
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