Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 19 July 2023 false 1 August 2024 31 July 2025 31 July 2025 15013418 Mr S Kirby Miss J Raine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15013418 2024-07-31 15013418 2025-07-31 15013418 2024-08-01 2025-07-31 15013418 frs-core:CurrentFinancialInstruments 2025-07-31 15013418 frs-core:ShareCapital 2025-07-31 15013418 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 15013418 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 15013418 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 15013418 frs-bus:SmallEntities 2024-08-01 2025-07-31 15013418 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 15013418 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 15013418 frs-bus:Director1 2024-08-01 2025-07-31 15013418 frs-bus:Director2 2024-08-01 2025-07-31 15013418 frs-countries:EnglandWales 2024-08-01 2025-07-31 15013418 2023-07-18 15013418 2024-07-31 15013418 2023-07-19 2024-07-31 15013418 frs-core:CurrentFinancialInstruments 2024-07-31 15013418 frs-core:ShareCapital 2024-07-31 15013418 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 15013418
Dearn Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
Dearn Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Dearn Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 15013418

| 31 July 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 535 |  | - |
Cash at bank and in hand |  | 1,630,973 |  | 2,255,465 |
|  | 1,631,508 |  | 2,255,465 |
Creditors: Amounts Falling Due Within One Year | 5 | (28,937 ) |  | (586,410 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,602,571 |  | 1,669,055
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,602,571 |  | 1,669,055
NET ASSETS |  |  | 1,602,571 |  | 1,669,055
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10 |  | 10
Profit and Loss Account |  |  | 1,602,561 |  | 1,669,045
SHAREHOLDERS' FUNDS |  |  | 1,602,571 |  | 1,669,055

Page 1
Page 2
Dearn Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 S Kirby Director
12 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Dearn Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Dearn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15013418 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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.
2.3. 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.
2.4. Taxation
The tax currently payable is based on taxable profit for the year. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Dearn Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Debtors

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 535 |  | -

5. Creditors: Amounts Falling Due Within One Year

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 29,890 |  | 1,890
Taxation and social security | (953 ) |  | 584,520
| 28,937 |  | 586,410

6. Share Capital

| 31 July 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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