Acorah Software Products - Accounts Production 19.1.200 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 11458947 Mr Mark Hardie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11458947 2024-07-31 11458947 2025-07-31 11458947 2024-08-01 2025-07-31 11458947 frs-core:CurrentFinancialInstruments 2025-07-31 11458947 frs-core:ComputerEquipment 2025-07-31 11458947 frs-core:ComputerEquipment 2024-08-01 2025-07-31 11458947 frs-core:ComputerEquipment 2024-07-31 11458947 frs-core:ShareCapital 2025-07-31 11458947 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 11458947 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11458947 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 11458947 frs-bus:SmallEntities 2024-08-01 2025-07-31 11458947 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11458947 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11458947 frs-bus:Director1 2024-08-01 2025-07-31 11458947 1 2024-08-01 2025-07-31 11458947 frs-countries:EnglandWales 2024-08-01 2025-07-31 11458947 2023-07-31 11458947 2024-07-31 11458947 2023-08-01 2024-07-31 11458947 frs-core:CurrentFinancialInstruments 2024-07-31 11458947 frs-core:ShareCapital 2024-07-31 11458947 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11458947 1 2023-08-01 2024-07-31
Registered number: 11458947
Decision Point Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11458947
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 834 1,826
834 1,826
CURRENT ASSETS
Debtors 5 1,546 2,589
Cash at bank and in hand 2,959 5,693
4,505 8,282
Creditors: Amounts Falling Due Within One Year 6 (11,757 ) (8,945 )
NET CURRENT ASSETS (LIABILITIES) (7,252 ) (663 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,418 ) 1,163
NET (LIABILITIES)/ASSETS (6,418 ) 1,163
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (6,518 ) 1,063
SHAREHOLDERS' FUNDS (6,418) 1,163
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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 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 Mark Hardie
Director
22 April 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Decision Point Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 11458947 . The registered office is Cedar House High Cross, Froxfield, Petersfield,Hampshire, England, GU32 1EG.
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. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
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:
Computer equipment 25% straight line
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.6. Foreign Currencies
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.
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2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
...CONTINUED
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2.7. Taxation - continued
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.
3. Average Number of Employees
2025 2024
Average number of employees, including directors, during the year 1 1
1 1
4. Tangible Assets
Computer equipment
£
Cost
As at 1 August 2024 9,306
Additions 458
As at 31 July 2025 9,764
Depreciation
As at 1 August 2024 7,480
Provided during the period 1,450
As at 31 July 2025 8,930
Net Book Value
As at 31 July 2025 834
As at 1 August 2024 1,826
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,546 2,589
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,501 1,500
Bank loans and overdrafts 2,513 -
Other creditors 7,743 -
Taxation and social security - 7,445
11,757 8,945
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