Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08690100 Mr Lalit Govindji Shah Mr Dipak Lalji Shah Mr Lalit Govindji Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08690100 2025-03-31 08690100 2026-03-31 08690100 2025-04-01 2026-03-31 08690100 frs-core:CurrentFinancialInstruments 2026-03-31 08690100 frs-core:Non-currentFinancialInstruments 2026-03-31 08690100 frs-core:ShareCapital 2026-03-31 08690100 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08690100 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08690100 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08690100 frs-bus:SmallEntities 2025-04-01 2026-03-31 08690100 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08690100 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08690100 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-03-31 08690100 frs-bus:Director1 2025-04-01 2026-03-31 08690100 frs-bus:Director2 2025-04-01 2026-03-31 08690100 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 08690100 frs-countries:EnglandWales 2025-04-01 2026-03-31 08690100 2024-03-31 08690100 2025-03-31 08690100 2024-04-01 2025-03-31 08690100 frs-core:CurrentFinancialInstruments 2025-03-31 08690100 frs-core:Non-currentFinancialInstruments 2025-03-31 08690100 frs-core:ShareCapital 2025-03-31 08690100 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08690100 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31
Duss Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr Lalit Govindji Shah
Mr Dipak Lalji Shah
Secretary Mr Lalit Govindji Shah
Company Number 08690100
Registered Office 7 Ross Close
Harrow
Middlesex
HA3 6SR
Accountants Capitax Financial Ltd
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex
HA7 1JS
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Page 2
Balance Sheet
Registered number: 08690100
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 820,000 820,000
820,000 820,000
CURRENT ASSETS
Debtors 5 4,360 4,784
Cash at bank and in hand 6,845 7,046
11,205 11,830
Creditors: Amounts Falling Due Within One Year 6 (329,123 ) (321,544 )
NET CURRENT ASSETS (LIABILITIES) (317,918 ) (309,714 )
TOTAL ASSETS LESS CURRENT LIABILITIES 502,082 510,286
Creditors: Amounts Falling Due After More Than One Year 7 (225,674 ) (249,258 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,476 ) (29,476 )
NET ASSETS 246,932 231,552
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Fair value reserve 117,905 117,905
Profit and Loss Account 128,027 112,647
SHAREHOLDERS' FUNDS 246,932 231,552
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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 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
Mr Lalit Govindji Shah
Director
Mr Dipak Lalji Shah
Director
29/06/2026
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Duss Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08690100 . The registered office is 7 Ross Close, Harrow, Middlesex, HA3 6SR.
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. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 820,000
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 4,360 4,784
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 325,515 321,481
Taxation and social security 3,608 63
329,123 321,544
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 225,674 249,258
8. Directors Advances, Credits and Guarantees
During the year ended 31 March 2026, Duss Ltd owed £323,345 to its directors. This amount is reflected in their respective director's loan accounts in credit balances, which is shown as part of Other creditors under Creditors due within one year. Please be advised that both the directors have agreed to provide this loan on an interest free basis and the loan is repayable on demand.
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