Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10454108 Ms Wei Chin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10454108 2024-12-31 10454108 2025-12-31 10454108 2025-01-01 2025-12-31 10454108 frs-core:CurrentFinancialInstruments 2025-12-31 10454108 frs-core:Non-currentFinancialInstruments 2025-12-31 10454108 frs-core:ComputerEquipment 2025-12-31 10454108 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10454108 frs-core:ComputerEquipment 2024-12-31 10454108 frs-core:ShareCapital 2025-12-31 10454108 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10454108 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10454108 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10454108 frs-bus:SmallEntities 2025-01-01 2025-12-31 10454108 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10454108 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10454108 frs-core:CostValuation 2024-12-31 10454108 frs-core:CostValuation 2025-12-31 10454108 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 10454108 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 10454108 frs-core:UnlistedNon-exchangeTraded 2025-12-31 10454108 frs-core:UnlistedNon-exchangeTraded 2024-12-31 10454108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 10454108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 10454108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 10454108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 10454108 frs-bus:Director1 2025-01-01 2025-12-31 10454108 frs-countries:EnglandWales 2025-01-01 2025-12-31 10454108 2023-12-31 10454108 2024-12-31 10454108 2024-01-01 2024-12-31 10454108 frs-core:CurrentFinancialInstruments 2024-12-31 10454108 frs-core:Non-currentFinancialInstruments 2024-12-31 10454108 frs-core:ShareCapital 2024-12-31 10454108 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10454108
D&K Capital Management Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
D&K Capital Management Limited
Contents
Contents

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

Page 1
D&K Capital Management Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10454108

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 157 |  | 314
Investments | 5 |  | 667,606 |  | 667,606
|  |  | 667,763 |  | 667,920
CURRENT ASSETS
Debtors | 6 | 3,632 |  | 3,631 |
Cash at bank and in hand |  | 11,287 |  | 8,715 |
|  | 14,919 |  | 12,346 |
Creditors: Amounts Falling Due Within One Year | 7 | (147,166 ) |  | (146,235 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (132,247 ) |  | (133,889 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 535,516 |  | 534,031
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (447,279 ) |  | (447,279 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,699 ) |  | (7,699 )
NET ASSETS |  |  | 80,538 |  | 79,053
CAPITAL AND RESERVES
Called up share capital | 9 |  | 50,000 |  | 50,000
Profit and Loss Account |  |  | 30,538 |  | 29,053
SHAREHOLDERS' FUNDS |  |  | 80,538 |  | 79,053

Page 1
Page 2
D&K Capital Management 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Ms Wei Chin Director
07/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
D&K Capital Management Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
D&K Capital Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10454108 . The registered office is 12 Fairway, Carshalton, SM5 4HS.
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. 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 | 25% Striaght line basis

3. Average Number of Employees
Average number of employees, including directors, during the year was 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 2,325
As at 31 December 2025 | 2,325
Depreciation
As at 1 January 2025 | 2,011
Provided during the period | 157
As at 31 December 2025 | 2,168
Net Book Value
As at 31 December 2025 | 157
As at 1 January 2025 | 314

Page 3
Page 4
D&K Capital Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Unlisted | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 January 2025 | 667,106 | 500 | 667,606
As at 31 December 2025 | 667,106 | 500 | 667,606
Provision
As at 1 January 2025 | - | - | -
As at 31 December 2025 | - | - | -
Net Book Value
As at 31 December 2025 | 667,106 | 500 | 667,606
As at 1 January 2025 | 667,106 | 500 | 667,606

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,632 |  | 3,631

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 4,791 |  | 4,791
Accruals and deferred income | 1,842 |  | 1,373
Director's loan account | 140,533 |  | 140,071
| 147,166 |  | 146,235

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 447,279 |  | 447,279

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50,000 |  | 50,000

Page 4