Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08456561 Mr John William O'Dwyer John William O'Dwyer true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08456561 2025-03-31 08456561 2026-03-31 08456561 2025-04-01 2026-03-31 08456561 frs-core:CurrentFinancialInstruments 2026-03-31 08456561 frs-core:ComputerEquipment 2026-03-31 08456561 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08456561 frs-core:ComputerEquipment 2025-03-31 08456561 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 08456561 frs-core:FurnitureFittings 2026-03-31 08456561 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08456561 frs-core:FurnitureFittings 2025-03-31 08456561 frs-core:OtherResidualIntangibleAssets 2026-03-31 08456561 frs-core:OtherResidualIntangibleAssets 2025-03-31 08456561 frs-core:ShareCapital 2026-03-31 08456561 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08456561 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08456561 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08456561 frs-bus:SmallEntities 2025-04-01 2026-03-31 08456561 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08456561 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08456561 1 2025-04-01 2026-03-31 08456561 frs-bus:Director1 2025-04-01 2026-03-31 08456561 frs-countries:EnglandWales 2025-04-01 2026-03-31 08456561 2024-03-31 08456561 2025-03-31 08456561 2024-04-01 2025-03-31 08456561 frs-core:CurrentFinancialInstruments 2025-03-31 08456561 frs-core:ShareCapital 2025-03-31 08456561 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08456561
O'Dwyer Direct Search Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08456561
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 68
- 68
CURRENT ASSETS
Debtors 6 509 -
Cash at bank and in hand 37,035 27,573
37,544 27,573
Creditors: Amounts Falling Due Within One Year 7 (43,702 ) (43,572 )
NET CURRENT ASSETS (LIABILITIES) (6,158 ) (15,999 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,158 ) (15,931 )
NET LIABILITIES (6,158 ) (15,931 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (6,159 ) (15,932 )
SHAREHOLDERS' FUNDS (6,158) (15,931)
Page 1
Page 2
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 John William O'Dwyer
Director
27 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
O'Dwyer Direct Search Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08456561 . The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, Oxfordshire, OX28 4YR.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Amortisation has been provided to write off the assets over their estimated useful lives.
2.4. Tangible Fixed Assets and Depreciation
Depreciation has been provided to write off the assets over their estimated useful lives.
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.5. 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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 23,000
As at 31 March 2026 23,000
Amortisation
As at 1 April 2025 23,000
As at 31 March 2026 23,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 93 630 723
As at 31 March 2026 93 630 723
Depreciation
As at 1 April 2025 70 585 655
Provided during the period 23 45 68
As at 31 March 2026 93 630 723
Net Book Value
As at 31 March 2026 - - -
As at 1 April 2025 23 45 68
6. Debtors
2026 2025
£ £
Due within one year
Deferred tax current asset 509 -
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
VAT - 437
Accruals and deferred income 1,248 993
Director's loan account 42,454 42,142
43,702 43,572
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company's ultimate controlling party is John William O'Dwyer by virtue of his ownership of 100% of the issued share capital in the company.
Page 5