Acorah Software Products - Accounts Production 16.8.200 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11953953 Dr. Dimitrios Papadaskalopoulos iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11953953 2024-04-30 11953953 2025-04-30 11953953 2024-05-01 2025-04-30 11953953 frs-core:CurrentFinancialInstruments 2025-04-30 11953953 frs-core:Non-currentFinancialInstruments 2025-04-30 11953953 frs-core:ShareCapital 2025-04-30 11953953 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11953953 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11953953 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11953953 frs-bus:SmallEntities 2024-05-01 2025-04-30 11953953 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11953953 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11953953 frs-bus:Director1 2024-05-01 2025-04-30 11953953 frs-countries:EnglandWales 2024-05-01 2025-04-30 11953953 2023-04-30 11953953 2024-04-30 11953953 2023-05-01 2024-04-30 11953953 frs-core:CurrentFinancialInstruments 2024-04-30 11953953 frs-core:Non-currentFinancialInstruments 2024-04-30 11953953 frs-core:ShareCapital 2024-04-30 11953953 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11953953
Decentralised Energy Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Decentralised Energy Solutions Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Decentralised Energy Solutions Ltd
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 11953953

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 26,699 |  | 26,715 |
Cash at bank and in hand |  | 1,673 |  | 1,233 |
|  | 28,372 |  | 27,948 |
Creditors: Amounts Falling Due Within One Year | 5 | (11,989 ) |  | (2,016 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,383 |  | 25,932
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,383 |  | 25,932
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (93,300 ) |  | (83,300 )
NET LIABILITIES |  |  | (76,917 ) |  | (57,368 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | (77,017 ) |  | (57,468 )
SHAREHOLDERS' FUNDS |  |  | (76,917) |  | (57,368)

For the year ending 30 April 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 Income Statement.
On behalf of the board

Dr. Dimitrios Papadaskalopoulos Director
9 January 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Decentralised Energy Solutions Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Decentralised Energy Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11953953 . The registered office is Flat 2, 154A Hoe Street, London, E17 4QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Going Concern Disclosure
The directors have prepared the financial statements on a going concern basis after assessing:

- that the company's shareholder will continue to support the company over the following twelve months at least;
- the continued receipt of grant income to finance the company's trading activities over the following twelve months at least; and
- the principal risks and considering the likelihood of success in the company's trading activities.

2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. 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; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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.
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
2.5. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
2.6. Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.
Page 2
Page 3
Decentralised Energy Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured 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 the market rate of interest.
2.8. Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investmens with original maturities of three months or less.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 26,699 |  | 26,715

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 816 |  | 816
Other taxes and social security | 1,045 |  | -
Net wages | 7,728 |  | -
Accruals and deferred income | 2,400 |  | 1,200
| 11,989 |  | 2,016

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 93,300 |  | 83,300

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3