Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12299784 Mr T F Scully Mr M C Bacon Mr L O Dupigny Mr S Jina iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12299784 2024-12-31 12299784 2025-12-31 12299784 2025-01-01 2025-12-31 12299784 frs-core:CurrentFinancialInstruments 2025-12-31 12299784 frs-core:Non-currentFinancialInstruments 2025-12-31 12299784 frs-core:ComputerEquipment 2025-12-31 12299784 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12299784 frs-core:ComputerEquipment 2024-12-31 12299784 frs-core:ShareCapital 2025-12-31 12299784 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12299784 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12299784 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12299784 frs-bus:SmallEntities 2025-01-01 2025-12-31 12299784 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12299784 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12299784 frs-bus:Director1 2025-01-01 2025-12-31 12299784 frs-bus:Director2 2025-01-01 2025-12-31 12299784 frs-bus:Director3 2025-01-01 2025-12-31 12299784 frs-bus:Director4 2025-01-01 2025-12-31 12299784 frs-core:CurrentFinancialInstruments 2 2025-12-31 12299784 frs-countries:EnglandWales 2025-01-01 2025-12-31 12299784 2023-12-31 12299784 2024-12-31 12299784 2024-01-01 2024-12-31 12299784 frs-core:CurrentFinancialInstruments 2024-12-31 12299784 frs-core:Non-currentFinancialInstruments 2024-12-31 12299784 frs-core:ShareCapital 2024-12-31 12299784 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12299784 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 12299784
DLS Distribution Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12299784
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,466 2,635
4,466 2,635
CURRENT ASSETS
Stocks 5 104,819 155,624
Debtors 6 91,946 81,592
Cash at bank and in hand 297,643 187,176
494,408 424,392
Creditors: Amounts Falling Due Within One Year 7 (387,305 ) (308,062 )
NET CURRENT ASSETS (LIABILITIES) 107,103 116,330
TOTAL ASSETS LESS CURRENT LIABILITIES 111,569 118,965
Creditors: Amounts Falling Due After More Than One Year 8 (97,696 ) (107,892 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,117 ) -
NET ASSETS 12,756 11,073
CAPITAL AND RESERVES
Called up share capital 9 1,000 100
Profit and Loss Account 11,756 10,973
SHAREHOLDERS' FUNDS 12,756 11,073
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 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 T F Scully
Director
22/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DLS Distribution Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12299784 . The registered office is Spaces Maylands Avenue, Hemel Hempstead Industrial Estate, Hemel Hempstead, Hertfordshire, HP2 7TG.
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:
Computer Equipment 3 year Straight Line
2.4. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 8,620
Additions 3,640
As at 31 December 2025 12,260
Depreciation
As at 1 January 2025 5,985
Provided during the period 1,809
As at 31 December 2025 7,794
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2025 4,466
As at 1 January 2025 2,635
5. Stocks
2025 2024
£ £
Stock 104,819 155,624
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 87,527 80,678
Prepayments and accrued income 90 914
Amounts owed by related entities 4,329 -
91,946 81,592
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 224,565 214,225
Bank loans and overdrafts 10,248 10,248
Corporation tax 52,140 29,929
Other taxes and social security - 12,034
VAT 22,284 16,990
Other creditors - 4,161
Pension payable 441 12,367
Accruals and deferred income 77,627 3,901
Directors' loan accounts - 4,207
387,305 308,062
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 7,306 17,502
Other loans 90,390 90,390
97,696 107,892
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 100
Page 4