Acorah Software Products - Accounts Production 19.2.450 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 09935204 Mr Jatinder Kalar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09935204 2025-01-31 09935204 2026-01-31 09935204 2025-02-01 2026-01-31 09935204 frs-core:CurrentFinancialInstruments 2026-01-31 09935204 frs-core:Non-currentFinancialInstruments 2026-01-31 09935204 frs-core:ShareCapital 2026-01-31 09935204 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09935204 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09935204 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 09935204 frs-bus:SmallEntities 2025-02-01 2026-01-31 09935204 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 09935204 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09935204 frs-bus:Director1 2025-02-01 2026-01-31 09935204 frs-countries:EnglandWales 2025-02-01 2026-01-31 09935204 2024-01-31 09935204 2025-01-31 09935204 2024-02-01 2025-01-31 09935204 frs-core:CurrentFinancialInstruments 2025-01-31 09935204 frs-core:Non-currentFinancialInstruments 2025-01-31 09935204 frs-core:ShareCapital 2025-01-31 09935204 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 09935204
Daljo Developments Ltd
Financial Statements
For The Year Ended 31 January 2026
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Daljo Developments Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Daljo Developments Ltd
Accountants' Report
For The Year Ended 31 January 2026
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Daljo Developments Ltd for the year ended 31 January 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Daljo Developments Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Daljo Developments Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Daljo Developments Ltd and state those matters that we have agreed to state to the director of Daljo Developments Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Daljo Developments Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Daljo Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Daljo Developments Ltd . You consider that Daljo Developments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Daljo Developments Ltd . 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.

CKR
25 June 2026

C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Daljo Developments Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 09935204

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets |  |  | 293,994 |  | 293,994
|  |  | 293,994 |  | 293,994
CURRENT ASSETS
Cash at bank and in hand |  | 1,286 |  | 290 |
|  | 1,286 |  | 290 |
Creditors: Amounts Falling Due Within One Year | 4 | (253,129 ) |  | (246,488 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (251,843 ) |  | (246,198 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,151 |  | 47,796
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (19,851 ) |  | (25,375 )
NET ASSETS |  |  | 22,300 |  | 22,421
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 22,200 |  | 22,321
SHAREHOLDERS' FUNDS |  |  | 22,300 |  | 22,421

Page 2
Page 3
Daljo Developments Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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 Jatinder Kalar Director
25 June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Daljo Developments Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Daljo Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09935204 . The registered office is C K R House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.
At the balance sheet date, the company’s liability for the period ended 31 January 2021 exceeds its assets. The director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.
The director has therefore deemed it appropriate that the financial statements be prepared on the going concern basis.
2.3. 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.
2.4. 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:
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 4
Page 5
Daljo Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 (2025: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,957 |  | 6,955
Corporation tax | 4,770 |  | 4,934
Other creditors | 170,000 |  | 170,000
Accruals and deferred income | 4,300 |  | 4,740
Director's loan account | 68,102 |  | 59,859
| 253,129 |  | 246,488

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,851 |  | 25,375

6. Share Capital

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

Page 5
Page 6
Daljo Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 5,000 |  | -
Final dividend paid | 5,000 |  | -
| 10,000 |  | -

Page 6