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 05762471 Mrs Corinne Dupont Mr James Durrant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05762471 2024-12-31 05762471 2025-12-31 05762471 2025-01-01 2025-12-31 05762471 frs-core:CurrentFinancialInstruments 2025-12-31 05762471 frs-core:Non-currentFinancialInstruments 2025-12-31 05762471 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05762471 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05762471 frs-core:PlantMachinery 2025-12-31 05762471 frs-core:PlantMachinery 2025-01-01 2025-12-31 05762471 frs-core:PlantMachinery 2024-12-31 05762471 frs-core:ShareCapital 2025-12-31 05762471 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05762471 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05762471 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05762471 frs-bus:SmallEntities 2025-01-01 2025-12-31 05762471 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05762471 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05762471 frs-bus:Director1 2025-01-01 2025-12-31 05762471 frs-bus:Director2 2025-01-01 2025-12-31 05762471 frs-countries:EnglandWales 2025-01-01 2025-12-31 05762471 2023-12-31 05762471 2024-12-31 05762471 2024-01-01 2024-12-31 05762471 frs-core:CurrentFinancialInstruments 2024-12-31 05762471 frs-core:Non-currentFinancialInstruments 2024-12-31 05762471 frs-core:ShareCapital 2024-12-31 05762471 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05762471
DD Publishing Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Pi Accountants
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05762471
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,709 5,052
3,709 5,052
CURRENT ASSETS
Debtors 5 45,579 27,481
Cash at bank and in hand 69,118 57,004
114,697 84,485
Creditors: Amounts Falling Due Within One Year 6 (91,399 ) (64,824 )
NET CURRENT ASSETS (LIABILITIES) 23,298 19,661
TOTAL ASSETS LESS CURRENT LIABILITIES 27,007 24,713
Creditors: Amounts Falling Due After More Than One Year 7 (16,757 ) (19,288 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (331 ) (1,263 )
NET ASSETS 9,919 4,162
CAPITAL AND RESERVES
Called up share capital 8 10 10
Income Statement 9,909 4,152
SHAREHOLDERS' FUNDS 9,919 4,162
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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 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 Income Statement.
On behalf of the board
Mr James Durrant
Director
15/09/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
DD Publishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05762471 . The registered office is The Brentano Suite Solar House, 915 High Road, London, N12 8QJ.
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:
Plant & Machinery 33% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.4. Taxation
Income 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. 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.
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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 24,832
Additions 2,810
As at 31 December 2025 27,642
Depreciation
As at 1 January 2025 19,780
Provided during the period 4,153
As at 31 December 2025 23,933
Net Book Value
As at 31 December 2025 3,709
As at 1 January 2025 5,052
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 31,197 13,703
Other debtors 14,382 13,778
45,579 27,481
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,032 1,210
Bank loans and overdrafts 11,829 13,615
Other creditors 52,819 31,898
Taxation and social security 19,719 18,101
91,399 64,824
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 16,757 19,288
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
During the year the company provided services at arms length value to Bluegrass Digital Limited  (company number 06510684), a company in which Mr J Durrant is a director and 47.5% shareholder. At the year end £10,800 was outstanding (2024- £3,600).
During the year the company provided services at arms length value to Blue Sky Publications Limited  (company number 04683692), a company in which Mr J Durrant is a director and 25% shareholder. At the year end £15,663 was outstanding (2023- £4,804).
At the year end, the company owed the directors £52,571, included within other creditors. The amount is unsecured, interest‑free, and repayable on demand.
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