Acorah Software Products - Accounts Production 18.1.170 false true 30 October 2024 31 October 2023 false 31 October 2024 25 September 2025 25 September 2025 09258286 Mr Drew Kirven iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09258286 2024-10-30 09258286 2025-09-25 09258286 2024-10-31 2025-09-25 09258286 frs-core:CurrentFinancialInstruments 2025-09-25 09258286 frs-core:Non-currentFinancialInstruments 2025-09-25 09258286 frs-core:ComputerEquipment 2025-09-25 09258286 frs-core:ComputerEquipment 2024-10-31 2025-09-25 09258286 frs-core:ComputerEquipment 2024-10-30 09258286 frs-core:PlantMachinery 2025-09-25 09258286 frs-core:PlantMachinery 2024-10-31 2025-09-25 09258286 frs-core:PlantMachinery 2024-10-30 09258286 frs-core:ShareCapital 2025-09-25 09258286 frs-core:RetainedEarningsAccumulatedLosses 2025-09-25 09258286 frs-bus:PrivateLimitedCompanyLtd 2024-10-31 2025-09-25 09258286 frs-bus:FilletedAccounts 2024-10-31 2025-09-25 09258286 frs-bus:SmallEntities 2024-10-31 2025-09-25 09258286 frs-bus:AuditExempt-NoAccountantsReport 2024-10-31 2025-09-25 09258286 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-31 2025-09-25 09258286 frs-bus:Director1 2024-10-31 2025-09-25 09258286 frs-bus:Director1 2024-10-30 09258286 frs-bus:Director1 2025-09-25 09258286 frs-countries:EnglandWales 2024-10-31 2025-09-25 09258286 2023-10-30 09258286 2024-10-30 09258286 2023-10-31 2024-10-30 09258286 frs-core:CurrentFinancialInstruments 2024-10-30 09258286 frs-core:Non-currentFinancialInstruments 2024-10-30 09258286 frs-core:ShareCapital 2024-10-30 09258286 frs-core:RetainedEarningsAccumulatedLosses 2024-10-30
Registered number: 09258286
D K Electrical Projects Limited
Unaudited Financial Statements
For the Period 31 October 2024 to 25 September 2025
D K Electrical Projects Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
D K Electrical Projects Limited
Balance Sheet
As At 25 September 2025
Balance Sheet
Registered number: 09258286

| 25 September 2025 | 30 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 758
|  |  | - |  | 758
CURRENT ASSETS
Debtors | 5 | 1,991 |  | 11,095 |
Cash at bank and in hand |  | 245 |  | 4,446 |
|  | 2,236 |  | 15,541 |
Creditors: Amounts Falling Due Within One Year | 6 | (960 ) |  | (12,902 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,276 |  | 2,639
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,276 |  | 3,397
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (3,016 )
NET ASSETS |  |  | 1,276 |  | 381
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,275 |  | 380
SHAREHOLDERS' FUNDS |  |  | 1,276 |  | 381

Page 1
Page 2
D K Electrical Projects Limited
Balance Sheet (continued)
As At 25 September 2025
For the period ending 25 September 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 Drew Kirven Director
1 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
D K Electrical Projects Limited
Notes to the Financial Statements
For the Period 31 October 2024 to 25 September 2025
Notes to the Financial Statements
1. General Information
D K Electrical Projects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09258286 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
2.3. Turnover
Turnover represents the total invoiced value of services rendered during the financial year, excluding VAT.
2.4. 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:

Plant & Machinery | 20% on reducing balance
Computer Equipment | 33% on reducing balance

2.5. 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 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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
Page 3
Page 4
D K Electrical Projects Limited
Notes to the Financial Statements (continued)
For the Period 31 October 2024 to 25 September 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 31 October 2024 | 7,134 | 2,492 | 9,626
Disposals | (7,134 ) | (2,492 ) | (9,626 )
As at 25 September 2025 | - | - | -
Depreciation
As at 31 October 2024 | 6,597 | 2,271 | 8,868
Provided during the period | 107 | 73 | 180
Disposals | (6,704 ) | (2,344 ) | (9,048 )
As at 25 September 2025 | - | - | -
Net Book Value
As at 25 September 2025 | - | - | -
As at 31 October 2024 | 537 | 221 | 758

5. Debtors

| 25 September 2025 |  | 30 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 9,104
Due after more than one year
Other debtors | 1,991 |  | 1,991
| 1,991 |  | 11,095

6. Creditors: Amounts Falling Due Within One Year

| 25 September 2025 |  | 30 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1,123 ) |  | (32 )
Bank loans and overdrafts | - |  | 3,000
Other creditors | 1,181 |  | 2,557
Taxation and social security | 902 |  | 7,377
| 960 |  | 12,902

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

| 25 September 2025 |  | 30 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,016

Page 4
Page 5
D K Electrical Projects Limited
Notes to the Financial Statements (continued)
For the Period 31 October 2024 to 25 September 2025
8. Share Capital

| 25 September 2025 |  | 30 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Directors Advances, Credits and Guarantees

| As at 31 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 25 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Drew Kirven | 9,104 | 150 | (10,313 ) | - | (1,059 )

The above loan is unsecured, interest free and repayable on demand.
Page 5