Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 03577275 Mr D McGee Mrs J McGee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03577275 2024-06-30 03577275 2025-06-30 03577275 2024-07-01 2025-06-30 03577275 frs-core:CurrentFinancialInstruments 2025-06-30 03577275 frs-core:Non-currentFinancialInstruments 2025-06-30 03577275 frs-core:ComputerEquipment 2025-06-30 03577275 frs-core:ComputerEquipment 2024-07-01 2025-06-30 03577275 frs-core:ComputerEquipment 2024-06-30 03577275 frs-core:FurnitureFittings 2025-06-30 03577275 frs-core:FurnitureFittings 2024-07-01 2025-06-30 03577275 frs-core:FurnitureFittings 2024-06-30 03577275 frs-core:MotorVehicles 2025-06-30 03577275 frs-core:MotorVehicles 2024-07-01 2025-06-30 03577275 frs-core:MotorVehicles 2024-06-30 03577275 frs-core:ShareCapital 2025-06-30 03577275 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 03577275 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03577275 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 03577275 frs-bus:SmallEntities 2024-07-01 2025-06-30 03577275 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03577275 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03577275 frs-core:DeferredTaxation 2024-07-01 2025-06-30 03577275 frs-core:DeferredTaxation 2024-06-30 03577275 frs-core:UnlistedNon-exchangeTraded 2025-06-30 03577275 frs-core:UnlistedNon-exchangeTraded 2024-06-30 03577275 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 03577275 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 03577275 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 03577275 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 03577275 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 03577275 frs-bus:Director1 2024-07-01 2025-06-30 03577275 frs-bus:Director1 2024-06-30 03577275 frs-bus:Director1 2025-06-30 03577275 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 03577275 frs-countries:EnglandWales 2024-07-01 2025-06-30 03577275 2023-06-30 03577275 2024-06-30 03577275 2023-07-01 2024-06-30 03577275 frs-core:CurrentFinancialInstruments 2024-06-30 03577275 frs-core:Non-currentFinancialInstruments 2024-06-30 03577275 frs-core:ShareCapital 2024-06-30 03577275 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 03577275
DMOG Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Nuvo Scotland Limited
DMOG Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
DMOG Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 03577275

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 116 |  | 336
Investment Properties | 5 |  | 370,000 |  | 370,000
Investments | 6 |  | 49,429 |  | 47,236
|  |  | 419,545 |  | 417,572
CURRENT ASSETS
Debtors | 7 | 79,154 |  | 79,870 |
Cash at bank and in hand |  | 10,774 |  | 9,573 |
|  | 89,928 |  | 89,443 |
Creditors: Amounts Falling Due Within One Year | 8 | (47,610 ) |  | (40,926 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 42,318 |  | 48,517
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 461,863 |  | 466,089
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (65,747 ) |  | (83,962 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (84 )
NET ASSETS |  |  | 396,116 |  | 382,043
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 396,016 |  | 381,943
SHAREHOLDERS' FUNDS |  |  | 396,116 |  | 382,043

Page 1
Page 2
DMOG Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
The financial statements were approved by the board of directors on 11 March 2026 and were signed on its behalf by:

Mr D McGee Director
11 March 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
DMOG Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
DMOG Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03577275 . The registered office is 18 Oriel Close, Middlesbrough, TS5 5NJ.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.
2.5. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Page 3
Page 4
DMOG Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. 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
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.
2.7. Investments
Investments in shares are held at fair value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 876 | 620 | 1,973 | 3,469
Disposals | - | - | (400 ) | (400 )
As at 30 June 2025 | 876 | 620 | 1,573 | 3,069
Depreciation
As at 1 July 2024 | 876 | 620 | 1,637 | 3,133
Provided during the period | - | - | 220 | 220
Disposals | - | - | (400 ) | (400 )
As at 30 June 2025 | 876 | 620 | 1,457 | 2,953
Net Book Value
As at 30 June 2025 | - | - | 116 | 116
As at 1 July 2024 | - | - | 336 | 336

Page 4
Page 5
DMOG Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 and 30 June 2025 | 370,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 436,596 |  | 436,596

Fair value at 30 June 2025 is represented by: | £
Valuation in 2017 | (34,596)
Valuation in 2019 | (22,000)
Valuation in 2020 | (7,000)
Valuation in 2021 | (3,000)
Valuation in 2022 | 20,000
Valuation in 2023 | (12,500)
Valuation in 2024 | (7,500)
Cost | 436,596
| 370,000

Investment property was valued on an open market basis on 30 June 2025 by the director.
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 47,236
Revaluations | 2,193
As at 30 June 2025 | 49,429
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 49,429
As at 1 July 2024 | 47,236

Cost or valuation at 30 June 2024 is represented by:

| Other investments
| £
Valuation in 2017 | 35,516
Valuation in 2018 | 7,939
Valuation in 2019 | (2,377)
Valuation in 2020 | (4,160)
Valuation in 2021 | 20,018

...CONTINUED
Page 5
Page 6
DMOG Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Valuation in 2022 | (8,910)
Valuation in 2023 | (10,939)
Valuation in 2024 | (7,851)
Valuation in 2025 | (2,193)
Cost | 18,000
| 49,429

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,060 |  | 2,414
Prepayments and accrued income | 4,590 |  | 4,998
Other debtors | 15,613 |  | 15,835
VAT | - |  | 420
Director's loan account | 55,891 |  | 56,203
| 79,154 |  | 79,870

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Bank loans and overdrafts | 19,322 |  | 18,748
Corporation tax | 18,499 |  | 17,393
Other taxes and social security | 1,667 |  | 1,878
VAT | 5,064 |  | -
Accruals and deferred income | 3,058 |  | 2,906
| 47,610 |  | 40,926

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 65,747 |  | 83,962

10. Secured Creditors
Of the creditors the following amounts are secured by a fixed charge held by Royal Bank of Scotland over the investment property and a floating charge over all other property, assets and rights of the owner now or in the future which are not subject to an effective fixed charge under this deed or under any other security held by the bank.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 85,069 |  | 102,710

Page 6
Page 7
DMOG Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2024 | 84 | 84
Deferred taxation | (84 ) | (84 )

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Desmond McGee | 56,203 | - | (312 ) | - | 55,891

The above loan is interest free and has no fixed repayment terms.
Page 7