Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 28 February 2026 28 February 2026 14284171 Mr Se Goun Fergus Fung Ms Tara Jane Smart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14284171 2024-08-31 14284171 2026-02-28 14284171 2024-09-01 2026-02-28 14284171 frs-core:CurrentFinancialInstruments 2026-02-28 14284171 frs-core:Non-currentFinancialInstruments 2026-02-28 14284171 frs-core:ComputerEquipment 2026-02-28 14284171 frs-core:ComputerEquipment 2024-09-01 2026-02-28 14284171 frs-core:ComputerEquipment 2024-08-31 14284171 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2026-02-28 14284171 frs-core:OtherResidualIntangibleAssets 2026-02-28 14284171 frs-core:OtherResidualIntangibleAssets 2024-09-01 2026-02-28 14284171 frs-core:OtherResidualIntangibleAssets 2024-08-31 14284171 frs-core:ShareCapital 2026-02-28 14284171 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 14284171 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2026-02-28 14284171 frs-bus:FilletedAccounts 2024-09-01 2026-02-28 14284171 frs-bus:SmallEntities 2024-09-01 2026-02-28 14284171 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2026-02-28 14284171 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2026-02-28 14284171 frs-bus:Director1 2024-09-01 2026-02-28 14284171 frs-bus:Director2 2024-09-01 2026-02-28 14284171 frs-countries:EnglandWales 2024-09-01 2026-02-28 14284171 2023-08-31 14284171 2024-08-31 14284171 2023-09-01 2024-08-31 14284171 frs-core:CurrentFinancialInstruments 2024-08-31 14284171 frs-core:Non-currentFinancialInstruments 2024-08-31 14284171 frs-core:ShareCapital 2024-08-31 14284171 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 14284171
Daimon Brands (U.K.) Limited
Financial Statements
For the Period 1 September 2024 to 28 February 2026
Sloane & Co. LLP
Chartered Certified Accountants & Business Advisors
Office 015
30 Great Guildford Street
Borough, London
SE1 0HS
Daimon Brands (U.K.) Limited
Contents
Contents

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

Page 1
Daimon Brands (U.K.) Limited
Accountants' Report
For the Period 1 September 2024 to 28 February 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Daimon Brands (U.K.) Limited for the period 1 September 2024 to 28 February 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Daimon Brands (U.K.) Limited 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the directors of Daimon Brands (U.K.) Limited , 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 Daimon Brands (U.K.) Limited and state those matters that we have agreed to state to the directors of Daimon Brands (U.K.) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Daimon Brands (U.K.) Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Daimon Brands (U.K.) Limited 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 Daimon Brands (U.K.) Limited . You consider that Daimon Brands (U.K.) Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Daimon Brands (U.K.) Limited . 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.

Sloane & Co. LLP
5 August 2026

Sloane & Co. LLP
Chartered Certified Accountants & Business Advisors
Office 015
30 Great Guildford Street
Borough, London
SE1 0HS
Page 1
Page 2
Daimon Brands (U.K.) Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 14284171

| 28 February 2026 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 1,132
Tangible Assets | 5 |  | - |  | 982
|  |  | - |  | 2,114
CURRENT ASSETS
Stocks | 6 | - |  | 51,513 |
Debtors | 7 | 1,669 |  | 40,739 |
Cash at bank and in hand |  | 5,443 |  | 1,219 |
|  | 7,112 |  | 93,471 |
Creditors: Amounts Falling Due Within One Year | 8 | (23,076 ) |  | (16,440 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,964 ) |  | 77,031
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (15,964 ) |  | 79,145
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (675,241 ) |  | (597,923 )
NET LIABILITIES |  |  | (691,205 ) |  | (518,778 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (692,205 ) |  | (519,778 )
SHAREHOLDERS' FUNDS |  |  | (691,205) |  | (518,778)

Page 2
Page 3
Daimon Brands (U.K.) Limited
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 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 Se Goun Fergus Fung Director
5 August 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Daimon Brands (U.K.) Limited
Notes to the Financial Statements
For the Period 1 September 2024 to 28 February 2026
Notes to the Financial Statements
1. General Information
Daimon Brands (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14284171 . The registered office is Office 015, 30 Great Guildford Street, Borough, London, SE1 0HS.
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
Other intangible assets is Website. It is amortised to the profit and loss account over its estimated economic life of 5 years.
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:

Computer Equipment | 5 Years Straight Line Method

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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 3)
2 3
Page 4
Page 5
Daimon Brands (U.K.) Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 28 February 2026
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 September 2024 | 1,650
Disposals | (1,650 )
As at 28 February 2026 | -
Amortisation
As at 1 September 2024 | 518
Provided during the period | 495
Disposals | (1,013 )
As at 28 February 2026 | -
Net Book Value
As at 28 February 2026 | -
As at 1 September 2024 | 1,132

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 1,178
Disposals | (1,178 )
As at 28 February 2026 | -
Depreciation
As at 1 September 2024 | 196
Provided during the period | 354
Disposals | (550 )
As at 28 February 2026 | -
Net Book Value
As at 28 February 2026 | -
As at 1 September 2024 | 982

Page 5
Page 6
Daimon Brands (U.K.) Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 28 February 2026
6. Stocks

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Materials | - |  | 50,410
Finished goods | - |  | 1,103
| - |  | 51,513

7. Debtors

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,669 |  | 27,532
Due after more than one year
Trade debtors | - |  | 13,207
| 1,669 |  | 40,739

8. Creditors: Amounts Falling Due Within One Year

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 619 |  | 1,356
Other creditors | 22,457 |  | 11,997
Taxation and social security | - |  | 3,087
| 23,076 |  | 16,440

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

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 675,241 |  | 597,923

10. Share Capital

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 6