Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 4 September 2023 false 1 January 2025 31 December 2025 31 December 2025 15112049 D Lainchbury M K Gardner Q Dickinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15112049 2024-12-31 15112049 2025-12-31 15112049 2025-01-01 2025-12-31 15112049 frs-core:CurrentFinancialInstruments 2025-12-31 15112049 frs-core:Non-currentFinancialInstruments 2025-12-31 15112049 frs-core:BetweenOneFiveYears 2025-12-31 15112049 frs-core:ComputerEquipment 2025-12-31 15112049 frs-core:ComputerEquipment 2025-01-01 2025-12-31 15112049 frs-core:ComputerEquipment 2024-12-31 15112049 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 15112049 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 15112049 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 15112049 frs-core:MotorVehicles 2025-12-31 15112049 frs-core:MotorVehicles 2025-01-01 2025-12-31 15112049 frs-core:MotorVehicles 2024-12-31 15112049 frs-core:PlantMachinery 2025-12-31 15112049 frs-core:PlantMachinery 2025-01-01 2025-12-31 15112049 frs-core:PlantMachinery 2024-12-31 15112049 frs-core:WithinOneYear 2025-12-31 15112049 frs-core:RevaluationReserve 2025-12-31 15112049 frs-core:SharePremium 2025-12-31 15112049 frs-core:ShareCapital 2025-12-31 15112049 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15112049 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15112049 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15112049 frs-bus:SmallEntities 2025-01-01 2025-12-31 15112049 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15112049 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15112049 frs-bus:Director1 2025-01-01 2025-12-31 15112049 frs-bus:Director2 2025-01-01 2025-12-31 15112049 frs-bus:Director3 2025-01-01 2025-12-31 15112049 frs-core:CurrentFinancialInstruments 1 2025-12-31 15112049 frs-countries:EnglandWales 2025-01-01 2025-12-31 15112049 2023-09-03 15112049 2024-12-31 15112049 2023-09-04 2024-12-31 15112049 frs-core:CurrentFinancialInstruments 2024-12-31 15112049 frs-core:Non-currentFinancialInstruments 2024-12-31 15112049 frs-core:BetweenOneFiveYears 2024-12-31 15112049 frs-core:WithinOneYear 2024-12-31 15112049 frs-core:RevaluationReserve 2024-12-31 15112049 frs-core:SharePremium 2024-12-31 15112049 frs-core:ShareCapital 2024-12-31 15112049 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15112049 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 15112049
Delta XD Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Delta XD Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Delta XD Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15112049

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 620,168 |  | 312,458
|  |  | 620,168 |  | 312,458
CURRENT ASSETS
Stocks | 5 | 28,043 |  | - |
Debtors | 6 | 692,225 |  | 139,932 |
Cash at bank and in hand |  | 22,858 |  | 42,564 |
|  | 743,126 |  | 182,496 |
Creditors: Amounts Falling Due Within One Year | 7 | (855,368 ) |  | (262,571 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (112,242 ) |  | (80,075 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 507,926 |  | 232,383
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (152,448 ) |  | -
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (25,000 ) |  | -
NET ASSETS |  |  | 330,478 |  | 232,383
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Share premium account |  |  | 273,993 |  | 273,993
Revaluation reserve |  |  | 106,869 |  | 106,869
Profit and Loss Account |  |  | (51,384 ) |  | (149,479 )
SHAREHOLDERS' FUNDS |  |  | 330,478 |  | 232,383

Page 1
Page 2
Delta XD Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 directors acknowledge their 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

M K Gardner Director
26/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Delta XD Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Delta XD Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15112049 . The registered office is No. 11 Riverside Riverside Park, Farnham, Surrey, GU9 7UG.
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 comprises of Revenue recognised by the company in respect of services provided during the year exclusive of value added tax. Revenue is recognised in the month in which the service is provided. Revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
2.3. Tangible Fixed Assets and Depreciation
Assets included in Plant and Machinery are carried at their revalued amounts, being fair value at the date of valuation less subsequent depreciation and impairment losses. Revaluations are performed by a director where they have the necessary expertise, or a qualified independent valuer, with sufficient regularity, and at least every three years, to ensure that the carrying amounts do not differ materially from those that would be determined using fair values at the end of each reporting period.
Any revaluation increases in the carrying amount of Plant and Machinery is recognised in other comprehensive income and included in a revaluation reserve in equity, except to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss, in which case the increase is credited to the profit and loss account to the extent of the decrease previously expended. Decreases in fair value that offset previous increases of the same asset are charged in other comprehensive income and debited against revaluation reserve in equity; decreases exceeding the balance in the revaluation reserve relating to an asset are recognised in the profit or loss account.
Depreciation will be charged on the revalued amount of the asset over the remaining useful life of the asset.
Computer equipment is carried at cost less accumulated depreciation and accumulated impairment losses.

Leasehold | 10% & 25% Straight line
Plant and Machinery | 25% Straight line
Motor Vehicles | 33.33% & 50% Straight line
Computer Equipment | 25% Straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
Page 3
Page 4
Delta XD Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
2.8. Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in other creditors in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
2.9. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
2.11. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 4
Page 5
Delta XD Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant and Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | - | 400,848 | - | 15,763 | 416,611
Additions | 210,136 | 299,732 | 27,454 | 6,958 | 544,280
Disposals | - | (16,928 ) | - | - | (16,928 )
As at 31 December 2025 | 210,136 | 683,652 | 27,454 | 22,721 | 943,963
Depreciation
As at 1 January 2025 | - | 100,212 | - | 3,941 | 104,153
Provided during the period | 39,342 | 170,913 | 7,939 | 5,680 | 223,874
Disposals | - | (4,232 ) | - | - | (4,232 )
As at 31 December 2025 | 39,342 | 266,893 | 7,939 | 9,621 | 323,795
Net Book Value
As at 31 December 2025 | 170,794 | 416,759 | 19,515 | 13,100 | 620,168
As at 1 January 2025 | - | 300,636 | - | 11,822 | 312,458

5. Stocks

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Stock | 28,043 |  | -

6. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 460,588 |  | 80,295
Prepayments and accrued income | 155,191 |  | 350
Other debtors | 26,799 |  | -
Intercompany | 49,647 |  | 49,435
VAT | - |  | 9,852
| 692,225 |  | 139,932

Page 5
Page 6
Delta XD Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 62,412 |  | -
Trade creditors | 197,421 |  | 182,924
Other taxes and social security | 10,774 |  | 5,787
VAT | 18,863 |  | -
Other creditors | 3,301 |  | 257
Credit Card | 3,647 |  | -
Accruals and deferred income | 7,922 |  | 2,395
Directors' loan accounts | 551,028 |  | 71,208
| 855,368 |  | 262,571

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 152,448 |  | -

9. Obligations Under Finance Leases and Hire Purchase

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 62,412 |  | -
Later than one year and not later than five years | 152,448 |  | -
| 214,860 |  | -
| 214,860 |  | -

10. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

11. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £770 (2024: £257) were due to the fund. They are included in Other Creditors.
Page 6