Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 08998654 Ms Deborah Viner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08998654 2025-04-30 08998654 2026-04-30 08998654 2025-05-01 2026-04-30 08998654 frs-core:ComputerEquipment 2026-04-30 08998654 frs-core:ComputerEquipment 2025-05-01 2026-04-30 08998654 frs-core:ComputerEquipment 2025-04-30 08998654 frs-core:ShareCapital 2026-04-30 08998654 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 08998654 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08998654 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 08998654 frs-bus:SmallEntities 2025-05-01 2026-04-30 08998654 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08998654 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08998654 frs-bus:Director1 2025-05-01 2026-04-30 08998654 frs-bus:Director1 2025-04-30 08998654 frs-bus:Director1 2026-04-30 08998654 frs-countries:EnglandWales 2025-05-01 2026-04-30 08998654 2024-04-30 08998654 2025-04-30 08998654 2024-05-01 2025-04-30 08998654 frs-core:ShareCapital 2025-04-30 08998654 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 08998654
D L V Consulting Limited
Financial Statements
For The Year Ended 30 April 2026
D L V Consulting Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
D L V Consulting Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 08998654

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 97
|  |  | - |  | 97
CURRENT ASSETS
Debtors | 5 | 2,122 |  | 1,018 |
Cash at bank and in hand |  | 9,252 |  | 13,203 |
|  | 11,374 |  | 14,221 |
Creditors: Amounts Falling Due Within One Year | 6 | (601 ) |  | (961 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,773 |  | 13,260
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,773 |  | 13,357
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (18 )
NET ASSETS |  |  | 10,773 |  | 13,339
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 10,673 |  | 13,239
SHAREHOLDERS' FUNDS |  |  | 10,773 |  | 13,339

Page 1
Page 2
D L V Consulting Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 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 her 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

Ms Deborah Viner Director
13/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
D L V Consulting Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
D L V Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08998654 . The registered office is Adams & Moore House, Instone Road, Dartford, Kent, DA1 2AG.
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. 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 | 33% on cost

2.3. 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 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 during the year was as follows: NIL (2025: NIL)
- -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2025 | 1,048
As at 30 April 2026 | 1,048

...CONTINUED
Page 3
Page 4
D L V Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025 | 951
Provided during the period | 97
As at 30 April 2026 | 1,048
Net Book Value
As at 30 April 2026 | -
As at 1 May 2025 | 97

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,122 |  | 1,018

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 601 |  | 961

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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

| As at 1 May 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Deborah Viner | - | 1,104 | - | - | -

The above loan is unsecured, interest free and will be repaid by 31 January 2027.
Page 4