Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09353512 Mr Paul Dipre' iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09353512 2025-03-31 09353512 2026-03-31 09353512 2025-04-01 2026-03-31 09353512 frs-core:CurrentFinancialInstruments 2026-03-31 09353512 frs-core:Non-currentFinancialInstruments 2026-03-31 09353512 frs-core:ComputerEquipment 2026-03-31 09353512 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09353512 frs-core:ComputerEquipment 2025-03-31 09353512 frs-core:FurnitureFittings 2026-03-31 09353512 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09353512 frs-core:FurnitureFittings 2025-03-31 09353512 frs-core:ShareCapital 2026-03-31 09353512 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09353512 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09353512 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09353512 frs-bus:SmallEntities 2025-04-01 2026-03-31 09353512 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09353512 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09353512 frs-bus:Director1 2025-04-01 2026-03-31 09353512 frs-bus:Director1 2025-03-31 09353512 frs-bus:Director1 2026-03-31 09353512 frs-countries:EnglandWales 2025-04-01 2026-03-31 09353512 2024-03-31 09353512 2025-03-31 09353512 2024-04-01 2025-03-31 09353512 frs-core:CurrentFinancialInstruments 2025-03-31 09353512 frs-core:Non-currentFinancialInstruments 2025-03-31 09353512 frs-core:ShareCapital 2025-03-31 09353512 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09353512
Paul Dipre (Barrister) Limited
Financial Statements
For The Year Ended 31 March 2026
5th Floor
30-31 Furnival Street
London
EC4A 1JQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09353512
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,851 1,966
2,851 1,966
CURRENT ASSETS
Debtors 5 4,769 10,645
Cash at bank and in hand 108,371 62,647
113,140 73,292
Creditors: Amounts Falling Due Within One Year 6 (75,307 ) (54,822 )
NET CURRENT ASSETS (LIABILITIES) 37,833 18,470
TOTAL ASSETS LESS CURRENT LIABILITIES 40,684 20,436
Creditors: Amounts Falling Due After More Than One Year 7 (7,900 ) (10,106 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (720 ) (495 )
NET ASSETS 32,064 9,835
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 31,964 9,735
SHAREHOLDERS' FUNDS 32,064 9,835
Page 1
Page 2
For the year ending 31 March 2026 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 Paul Dipre'
Director
2 October 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
Paul Dipre (Barrister) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09353512 . The registered office is Fifth Floor, 30-31 Furnival Street, London, EC4A 1JQ.
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 from the provision of professional services net of VAT.
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:
Fixtures & Fittings 20% straight line basis
Computer Equipment 20% straight line basis
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 year 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 asset reflects 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 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 1 (2025: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 3,417 1,659 5,076
Additions 2,375 - 2,375
As at 31 March 2026 5,792 1,659 7,451
Depreciation
As at 1 April 2025 1,948 1,162 3,110
Provided during the period 1,158 332 1,490
As at 31 March 2026 3,106 1,494 4,600
Net Book Value
As at 31 March 2026 2,686 165 2,851
As at 1 April 2025 1,469 497 1,966
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 2,474 7,126
Prepayments and accrued income 487 -
Director's loan account 1,808 3,519
4,769 10,645
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 2,100 2,100
Corporation tax 49,545 35,019
Other taxes and social security 363 433
VAT 17,584 9,188
Other creditors 2,868 5,347
Accruals and deferred income 2,847 2,735
75,307 54,822
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 7,900 10,106
Page 4
Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Paul Dipre' 3,519 - (1,711 ) - 1,808
The loan is unsecured, interest free and repayable on demand.
Page 5