Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 11930921 Mrs Elizabeth Owens Mr Nicholas Owens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11930921 2025-04-30 11930921 2026-04-30 11930921 2025-05-01 2026-04-30 11930921 frs-core:CurrentFinancialInstruments 2026-04-30 11930921 frs-core:ComputerEquipment 2026-04-30 11930921 frs-core:ComputerEquipment 2025-05-01 2026-04-30 11930921 frs-core:ComputerEquipment 2025-04-30 11930921 frs-core:FurnitureFittings 2026-04-30 11930921 frs-core:FurnitureFittings 2025-05-01 2026-04-30 11930921 frs-core:FurnitureFittings 2025-04-30 11930921 frs-core:ShareCapital 2026-04-30 11930921 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 11930921 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 11930921 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 11930921 frs-bus:SmallEntities 2025-05-01 2026-04-30 11930921 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 11930921 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 11930921 frs-bus:Director1 2025-05-01 2026-04-30 11930921 frs-bus:Director2 2025-05-01 2026-04-30 11930921 frs-countries:EnglandWales 2025-05-01 2026-04-30 11930921 2024-04-30 11930921 2025-04-30 11930921 2024-05-01 2025-04-30 11930921 frs-core:CurrentFinancialInstruments 2025-04-30 11930921 frs-core:ShareCapital 2025-04-30 11930921 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 11930921
Delta PLM Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Delta PLM Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Delta PLM Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 11930921

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2 |  | 2
|  |  | 2 |  | 2
CURRENT ASSETS
Stocks | 5 | 3,410 |  | - |
Debtors | 6 | 3,176 |  | 116 |
Cash at bank and in hand |  | 24,570 |  | 110,856 |
|  | 31,156 |  | 110,972 |
Creditors: Amounts Falling Due Within One Year | 7 | (17,218 ) |  | (55,377 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,938 |  | 55,595
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,940 |  | 55,597
NET ASSETS |  |  | 13,940 |  | 55,597
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 13,938 |  | 55,595
SHAREHOLDERS' FUNDS |  |  | 13,940 |  | 55,597

Page 1
Page 2
Delta PLM Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 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 Nicholas Owens Director
02/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Delta PLM Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Delta PLM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11930921 . The registered office is First Floor Unit 24 AK Business Park, Russell Road, Southport, PR9 7SA.
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 rendering of services.
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. 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:

Fixtures & Fittings | 33% on cost
Computer Equipment | 33% on cost

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items, cost includes all direct costs.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is 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
Page 3
Page 4
Delta PLM Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | 5,281 | 9,418 | 14,699
As at 30 April 2026 | 5,281 | 9,418 | 14,699
Depreciation
As at 1 May 2025 | 5,280 | 9,417 | 14,697
As at 30 April 2026 | 5,280 | 9,417 | 14,697
Net Book Value
As at 30 April 2026 | 1 | 1 | 2
As at 1 May 2025 | 1 | 1 | 2

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 3,410 |  | -

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 900 |  | -
Other debtors | 2,276 |  | 116
| 3,176 |  | 116

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,027 |  | 611
Taxation and social security | 14,191 |  | 54,766
| 17,218 |  | 55,377

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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