Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12596845 Miss Dionne Christina Foster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12596845 2024-12-31 12596845 2025-12-31 12596845 2025-01-01 2025-12-31 12596845 frs-core:CurrentFinancialInstruments 2025-12-31 12596845 frs-core:Non-currentFinancialInstruments 2025-12-31 12596845 frs-core:BetweenOneFiveYears 2025-12-31 12596845 frs-core:ComputerEquipment 2025-12-31 12596845 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12596845 frs-core:ComputerEquipment 2024-12-31 12596845 frs-core:MotorVehicles 2025-12-31 12596845 frs-core:MotorVehicles 2025-01-01 2025-12-31 12596845 frs-core:MotorVehicles 2024-12-31 12596845 frs-core:PlantMachinery 2025-12-31 12596845 frs-core:PlantMachinery 2025-01-01 2025-12-31 12596845 frs-core:PlantMachinery 2024-12-31 12596845 frs-core:ShareCapital 2025-12-31 12596845 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12596845 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12596845 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12596845 frs-bus:SmallEntities 2025-01-01 2025-12-31 12596845 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12596845 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12596845 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 12596845 frs-bus:OrdinaryShareClass1 2025-12-31 12596845 frs-bus:Director1 2025-01-01 2025-12-31 12596845 frs-countries:EnglandWales 2025-01-01 2025-12-31 12596845 2023-12-31 12596845 2024-12-31 12596845 2024-01-01 2024-12-31 12596845 frs-core:CurrentFinancialInstruments 2024-12-31 12596845 frs-core:Non-currentFinancialInstruments 2024-12-31 12596845 frs-core:BetweenOneFiveYears 2024-12-31 12596845 frs-core:ShareCapital 2024-12-31 12596845 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12596845 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 12596845
Dionne Smith Ltd
Financial Statements
For The Year Ended 31 December 2025
Outsourced ACC Ltd
High Street Centre, 137-139 High Street
Beckenham
Kent
BR3 1AG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12596845
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,457 33,226
26,457 33,226
CURRENT ASSETS
Debtors 5 2,684 (1,368 )
Cash at bank and in hand 4,166 4,659
6,850 3,291
Creditors: Amounts Falling Due Within One Year 6 (35,189 ) (12,411 )
NET CURRENT ASSETS (LIABILITIES) (28,339 ) (9,120 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,882 ) 24,106
Creditors: Amounts Falling Due After More Than One Year 7 (35,275 ) (24,105 )
NET (LIABILITIES)/ASSETS (37,157 ) 1
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (37,158 ) -
SHAREHOLDERS' FUNDS (37,157) 1
Page 1
Page 2
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
Miss Dionne Christina Foster
Director
3rd August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dionne Smith Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12596845 . The registered office is 1 Kings Grove, London, SE15 2LY.
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.
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:
Plant & Machinery 20% Straight line method
Motor Vehicles 25% Reducing balance method
Computer Equipment 20% Straight line method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 491 23,810 13,241 37,542
Additions - 924 - 924
As at 31 December 2025 491 24,734 13,241 38,466
Depreciation
As at 1 January 2025 393 - 3,923 4,316
Provided during the period 98 4,947 2,648 7,693
As at 31 December 2025 491 4,947 6,571 12,009
Net Book Value
As at 31 December 2025 - 19,787 6,670 26,457
As at 1 January 2025 98 23,810 9,318 33,226
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - (1,467 )
Other debtors 2,684 99
2,684 (1,368 )
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,790 -
Bank loans and overdrafts 3,595 -
Other creditors 22,465 6,199
Taxation and social security 5,339 6,212
35,189 12,411
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,061 24,105
Bank loans 16,214 -
35,275 24,105
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 19,061 24,105
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
Page 5