Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 08199233 R I Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08199233 2022-07-31 08199233 2023-07-31 08199233 2022-08-01 2023-07-31 08199233 frs-core:CurrentFinancialInstruments 2023-07-31 08199233 frs-core:ShareCapital 2023-07-31 08199233 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 08199233 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 08199233 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 08199233 frs-bus:SmallEntities 2022-08-01 2023-07-31 08199233 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 08199233 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 08199233 frs-core:CostValuation 2022-07-31 08199233 frs-core:DisposalsRepaymentsInvestments 2023-07-31 08199233 frs-core:CostValuation 2023-07-31 08199233 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 08199233 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 08199233 frs-core:UnlistedNon-exchangeTraded 2023-07-31 08199233 frs-core:UnlistedNon-exchangeTraded 2022-07-31 08199233 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 08199233 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 08199233 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 08199233 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 08199233 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 08199233 frs-bus:Director1 2022-08-01 2023-07-31 08199233 frs-countries:EnglandWales 2022-08-01 2023-07-31 08199233 2021-07-31 08199233 2022-07-31 08199233 2021-08-01 2022-07-31 08199233 frs-core:CurrentFinancialInstruments 2022-07-31 08199233 frs-core:ShareCapital 2022-07-31 08199233 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Deia Group Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL
Deia Group Limited
Contents
Contents

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

Page 1
Deia Group Limited
Balance Sheet
As At 31 July 2023
Balance Sheet
Registered number: 08199233

| 2023 | 2022
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 550 |  | 551
|  |  | 550 |  | 551
CURRENT ASSETS
Debtors | 5 | 2,699,497 |  | 2,867,231 |
Cash at bank and in hand |  | 625 |  | 22,597 |
|  | 2,700,122 |  | 2,889,828 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,499,340 ) |  | (3,107,102 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 200,782 |  | (217,274 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 201,332 |  | (216,723 )
NET ASSETS/(LIABILITIES) |  |  | 201,332 |  | (216,723 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 80 |  | 80
Profit and Loss Account |  |  | 201,252 |  | (216,803 )
SHAREHOLDERS' FUNDS |  |  | 201,332 |  | (216,723)

Page 1
Page 2
Deia Group Limited
Balance Sheet (continued)
As At 31 July 2023
For the year ending 31 July 2023 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

R I Lewis Director
19 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Deia Group Limited
Notes to the Financial Statements
For The Year Ended 31 July 2023
Notes to the Financial Statements
1. General Information
Deia Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08199233 . The registered office is 4 Argyle Street, Bath, BA2 4BA.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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.
Page 3
Page 4
Deia Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2023
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: )
- -
4. Investments

| Joint Ventures | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 August 2022 | 350 | 201 | 551
Disposals | - | (1 ) | (1 )
As at 31 July 2023 | 350 | 200 | 550
Provision
As at 1 August 2022 | - | - | -
As at 31 July 2023 | - | - | -
Net Book Value
As at 31 July 2023 | 350 | 200 | 550
As at 1 August 2022 | 350 | 201 | 551

Investments in subsidiary undertakings are recognised at cost.
5. Debtors

| 2023 |  | 2022
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 218,220 |  | 298,361
Amounts owed by participating interests | 1,946,736 |  | 1,641,593
Other debtors | 534,541 |  | 927,277
| 2,699,497 |  | 2,867,231

6. Creditors: Amounts Falling Due Within One Year

| 2023 |  | 2022
--- | --- | --- | ---
| £ |  | £
Trade creditors | 68,769 |  | 97,047
Amounts owed to group undertakings | 493,052 |  | -
Amounts owed to participating interests | 1,540,841 |  | 1,820,039
Other creditors | 307,200 |  | 1,100,538
Taxation and social security | 89,478 |  | 89,478
| 2,499,340 |  | 3,107,102

Page 4
Page 5
Deia Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2023
7. Share Capital

| 2023 |  | 2022
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 80 |  | 80

8. Contingent Liabilities
The company had guaranteed loans of certain subsidiaries amounting to £3,139,485 (2022 : £2,842,703) at the year end.
The company had guaranteed loans of joint venture companies amounting to £32,125,938 (2022 : £26,317,791) at the year end.
Page 5