Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04113889 Mr N Dimita Mr N Dimita iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04113889 2024-12-31 04113889 2025-12-31 04113889 2025-01-01 2025-12-31 04113889 frs-core:CurrentFinancialInstruments 2025-12-31 04113889 frs-core:Non-currentFinancialInstruments 2025-12-31 04113889 frs-core:FurnitureFittings 2025-12-31 04113889 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04113889 frs-core:FurnitureFittings 2024-12-31 04113889 frs-core:ShareCapital 2025-12-31 04113889 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04113889 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04113889 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04113889 frs-bus:SmallEntities 2025-01-01 2025-12-31 04113889 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04113889 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04113889 frs-bus:Director1 2025-01-01 2025-12-31 04113889 frs-bus:Director1 2024-12-31 04113889 frs-bus:Director1 2025-12-31 04113889 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04113889 frs-countries:EnglandWales 2025-01-01 2025-12-31 04113889 2023-12-31 04113889 2024-12-31 04113889 2024-01-01 2024-12-31 04113889 frs-core:CurrentFinancialInstruments 2024-12-31 04113889 frs-core:Non-currentFinancialInstruments 2024-12-31 04113889 frs-core:ShareCapital 2024-12-31 04113889 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04113889
D & B Studio Limited
Financial Statements
For The Year Ended 31 December 2025
BBK Partnership_
Chartered Accountants & Statutory Auditors
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
D & B Studio Limited
Contents
Contents

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

Page 1
D & B Studio Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04113889

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 147
|  |  | - |  | 147
CURRENT ASSETS
Debtors | 5 | 5,259 |  | 6,120 |
Cash at bank and in hand |  | 3,232 |  | 733 |
|  | 8,491 |  | 6,853 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,531 ) |  | (7,677 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 960 |  | (824 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 960 |  | (677 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (3,468 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (28 )
NET ASSETS/(LIABILITIES) |  |  | 960 |  | (4,173 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 860 |  | (4,273 )
SHAREHOLDERS' FUNDS |  |  | 960 |  | (4,173)

Page 1
Page 2
D & B Studio Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 N Dimita Director
10/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
D & B Studio Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
D & B Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04113889 . The registered office is 1 Beauchamp Court, 10 Victors Way, Barnet, Hertfordshire, EN5 5TZ.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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:

Fixtures & Fittings | 25% Straight line basis

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
Page 3
Page 4
D & B Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 1,911
As at 31 December 2025 | 1,911
Depreciation
As at 1 January 2025 | 1,764
Provided during the period | 147
As at 31 December 2025 | 1,911
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 147

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,021 |  | 3,675
Other debtors | 238 |  | 2,445
| 5,259 |  | 6,120

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 48
Bank loans and overdrafts | 3,624 |  | 5,530
Other creditors | 2,645 |  | 2,099
Taxation and social security | 1,262 |  | -
| 7,531 |  | 7,677

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,468

Page 4
Page 5
D & B Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

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

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

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Nicola Dimita | 1,536 | 700 | 2,236 | - | -

Page 5