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 08649378 Mr David Spencer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08649378 2024-12-31 08649378 2025-12-31 08649378 2025-01-01 2025-12-31 08649378 frs-core:CurrentFinancialInstruments 2025-12-31 08649378 frs-core:Non-currentFinancialInstruments 2025-12-31 08649378 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08649378 frs-core:CapitalRedemptionReserve 2025-01-01 2025-12-31 08649378 frs-core:CapitalRedemptionReserve 2024-12-31 08649378 frs-core:CapitalRedemptionReserve 2025-12-31 08649378 frs-core:RevaluationReserve 2025-01-01 2025-12-31 08649378 frs-core:RevaluationReserve 2024-12-31 08649378 frs-core:RevaluationReserve 2025-12-31 08649378 frs-core:ShareCapital 2025-12-31 08649378 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 08649378 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 08649378 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08649378 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08649378 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08649378 frs-bus:SmallEntities 2025-01-01 2025-12-31 08649378 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08649378 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08649378 frs-bus:Director1 2025-01-01 2025-12-31 08649378 frs-bus:Director1 2024-12-31 08649378 frs-bus:Director1 2025-12-31 08649378 frs-countries:EnglandWales 2025-01-01 2025-12-31 08649378 2023-12-31 08649378 2024-12-31 08649378 2024-01-01 2024-12-31 08649378 frs-core:CurrentFinancialInstruments 2024-12-31 08649378 frs-core:Non-currentFinancialInstruments 2024-12-31 08649378 frs-core:CapitalRedemptionReserve 2024-12-31 08649378 frs-core:RevaluationReserve 2024-12-31 08649378 frs-core:ShareCapital 2024-12-31 08649378 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08649378
DCS Spencer (1) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Hardingham & Co Ltd
DCS Spencer (1) Ltd
Contents
Contents

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

Page 1
DCS Spencer (1) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08649378

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 872,369 |  | 1,412,369
|  |  | 872,369 |  | 1,412,369
CURRENT ASSETS
Debtors | 5 | 236,820 |  | 167,119 |
Cash at bank and in hand |  | 464,546 |  | 27,554 |
|  | 701,366 |  | 194,673 |
Creditors: Amounts Falling Due Within One Year | 6 | (96,303 ) |  | (3,440 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 605,063 |  | 191,233
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,477,432 |  | 1,603,602
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,317 ) |  | (36,435 )
NET ASSETS |  |  | 1,469,115 |  | 1,567,167
CAPITAL AND RESERVES
Called up share capital | 7 |  | 50 |  | 50
Revaluation reserve | 9 |  | 72,070 |  | 259,019
Capital redemption reserve |  |  | 5 |  | 5
Profit and Loss Account |  |  | 1,396,990 |  | 1,308,093
SHAREHOLDERS' FUNDS |  |  | 1,469,115 |  | 1,567,167

Page 1
Page 2
DCS Spencer (1) Ltd
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 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 David Spencer Director
20/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
DCS Spencer (1) Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
DCS Spencer (1) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08649378 . The registered office is The Rickyard, Hognaston, Derby, DE6 1PR.
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. 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 | 15% reducing balance

2.3. Investment Properties
Investment properties are carried at fair value determined by their most recent valuation. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Corporation 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.
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.
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 (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 1,412,369
Disposals | (540,000 )
As at 31 December 2025 | 872,369

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 800,299 |  | 1,153,349

Page 3
Page 4
DCS Spencer (1) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,558 |  | -
Director's loan account | 170,663 |  | 167,119
| 179,221 |  | 167,119
Due after more than one year
Corporation tax recoverable assets | 57,599 |  | -
| 236,820 |  | 167,119

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 93,353 |  | 961
Accruals and deferred income | 2,950 |  | 2,479
| 96,303 |  | 3,440

7. Share Capital

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

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Spencer | 167,119 | 3,544 | - | - | 170,663

The above loan is unsecured, interest free and repayable on demand. This loan was not repaid in January 2025.
9. Reserves

| Revaluation reserve | Capital Redemption | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2025 | 259,019 | 5 | 1,308,093
Loss for the year and total comprehensive income | - | - | (36,553 )
Dividends paid | - | - | (61,499)
Transfer from revaluation reserve | - | - | 186,949
Transfer to/from Profit & Loss Account | (186,949 ) | - | -
As at 31 December 2025 | 72,070 | 5 | 1,396,990

Page 4