Acorah Software Products - Accounts Production 19.2.350 false true 31 May 2024 24 May 2023 false 1 June 2024 31 May 2025 31 May 2025 14891764 Mr Antoine Tran Huu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14891764 2024-05-31 14891764 2025-05-31 14891764 2024-06-01 2025-05-31 14891764 frs-core:CurrentFinancialInstruments 2025-05-31 14891764 frs-core:ShareCapital 2025-05-31 14891764 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14891764 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14891764 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14891764 frs-bus:SmallEntities 2024-06-01 2025-05-31 14891764 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14891764 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14891764 frs-bus:Director1 2024-06-01 2025-05-31 14891764 frs-countries:EnglandWales 2024-06-01 2025-05-31 14891764 2023-05-23 14891764 2024-05-31 14891764 2023-05-24 2024-05-31 14891764 frs-core:CurrentFinancialInstruments 2024-05-31 14891764 frs-core:ShareCapital 2024-05-31 14891764 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14891764
Delicorner UK Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Fusion Accountants Ltd
ICAEW, ATT
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr Antoine Tran Huu
Company Number 14891764
Registered Office 71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
Accountants Fusion Accountants Ltd
Page 1
Page 2
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 May 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
18/05/2026
Fusion Accountants Ltd
Page 2
Page 3
Balance Sheet
Registered number: 14891764
31 May 2025 31 May 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 483,144 404,401
Cash at bank and in hand 188,442 5,648
671,586 410,049
Creditors: Amounts Falling Due Within One Year 5 (560,279 ) (407,084 )
NET CURRENT ASSETS (LIABILITIES) 111,307 2,965
TOTAL ASSETS LESS CURRENT LIABILITIES 111,307 2,965
NET ASSETS 111,307 2,965
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 111,207 2,865
SHAREHOLDERS' FUNDS 111,307 2,965
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have 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.
The financial statements were approved by the board of directors on 18 May 2026 and were signed on its behalf by:
Mr Antoine Tran Huu
Director
18/05/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Delicorner UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14891764 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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.
Presentation currency
Monetary figures for this client's accounts will be reported in United Kingdom, Pounds sterling £.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Foreign Currencies
Monetary 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.
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.
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: NIL (2024: NIL)
- -
Page 4
Page 5
4. Debtors
31 May 2025 31 May 2024
£ £
Due within one year
Trade debtors 455,013 401,217
Amounts owed by group undertakings 20,958 -
Other debtors 100 3,184
476,071 404,401
Due after more than one year
Other debtors 7,073 -
483,144 404,401
5. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 May 2024
£ £
Trade creditors 329,347 386,412
Other creditors 170,000 20,000
Taxation and social security 60,932 672
560,279 407,084
6. Share Capital
31 May 2025 31 May 2024
£ £
Allotted, Called up and fully paid 100 100
100 Ordinary shares of £1 each
Page 5