Acorah Software Products - Accounts Production 17.1.130 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10711862 Mr J Beer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10711862 2025-03-31 10711862 2026-03-31 10711862 2025-04-01 2026-03-31 10711862 frs-core:CurrentFinancialInstruments 2026-03-31 10711862 frs-core:ShareCapital 2026-03-31 10711862 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10711862 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10711862 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10711862 frs-bus:SmallEntities 2025-04-01 2026-03-31 10711862 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10711862 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10711862 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-03-31 10711862 frs-bus:Director1 2025-04-01 2026-03-31 10711862 frs-bus:Director1 2025-03-31 10711862 frs-bus:Director1 2026-03-31 10711862 frs-countries:EnglandWales 2025-04-01 2026-03-31 10711862 2024-03-31 10711862 2025-03-31 10711862 2024-04-01 2025-03-31 10711862 frs-core:CurrentFinancialInstruments 2025-03-31 10711862 frs-core:ShareCapital 2025-03-31 10711862 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10711862 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31
Registered number: 10711862
Orios Dean Search And Investment Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10711862
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 940,000 896,738
940,000 896,738
CURRENT ASSETS
Debtors 5 58,016 35,530
Cash at bank and in hand 1,363 6,820
59,379 42,350
Creditors: Amounts Falling Due Within One Year 6 (787,745 ) (801,320 )
NET CURRENT ASSETS (LIABILITIES) (728,366 ) (758,970 )
TOTAL ASSETS LESS CURRENT LIABILITIES 211,634 137,768
NET ASSETS 211,634 137,768
CAPITAL AND RESERVES
Called up share capital 7 100 100
Fair value reserve 22,062 (12,980 )
Profit and Loss Account 189,472 150,648
SHAREHOLDERS' FUNDS 211,634 137,768
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For the year ending 31 March 2026 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 J Beer
Director
28/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Orios Dean Search And Investment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10711862 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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 represents net invoiced provision of consultancy services, excluding value added tax.
Other income
Other income represents the value of rental income chargeable in respect of company's investment properties. Income is recognised evenly over the period of the rental agreements.
2.3. Investment Properties
Investment properties are carried at fair value. Revaluation surpluses are recognised in the income statement. Deferred Taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided in respect of investment properties.
The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102 (Section 1A). The directors consider that, because these properties are not held for consumption but for their investment potential, to depreciate them would no give a true and fair view and that it is necessary to adopt FRS 102 (Section 1A) in order to give a true and fair view. If this departure from the Act had not been made, the loss for the financial year would have been increased by the amount of depreciation.
2.4. 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.
...CONTINUED
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2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Investment Property
2026
£
Fair Value
As at 1 April 2025 896,738
Revaluations 43,262
As at 31 March 2026 940,000
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 29,999 1,021
Other debtors 1,728 -
31,727 1,021
Due after more than one year
Other debtors 26,289 34,509
58,016 35,530
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 777,660 801,298
Taxation and social security 10,085 22
787,745 801,320
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7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from the directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr James Beer 782,509 17,200 23,130 - 776,580
The above loan is unsecured, interest free and repayable on demand.
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