Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 06490467 Mr N J Van Dijk Mr J P van Dijk Mr P N van Dijk Mrs C A van Dijk Mr E C Van Dijk Mrs C A van Dijk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06490467 2025-01-31 06490467 2026-01-31 06490467 2025-02-01 2026-01-31 06490467 frs-core:CurrentFinancialInstruments 2026-01-31 06490467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 06490467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06490467 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 06490467 frs-core:MotorVehicles 2026-01-31 06490467 frs-core:MotorVehicles 2025-02-01 2026-01-31 06490467 frs-core:MotorVehicles 2025-01-31 06490467 frs-core:PlantMachinery 2026-01-31 06490467 frs-core:PlantMachinery 2025-02-01 2026-01-31 06490467 frs-core:PlantMachinery 2025-01-31 06490467 frs-core:ShareCapital 2026-01-31 06490467 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 06490467 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 06490467 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 06490467 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06490467 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 06490467 frs-bus:SmallEntities 2025-02-01 2026-01-31 06490467 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 06490467 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 06490467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31 06490467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-01-31 06490467 frs-bus:Director1 2025-02-01 2026-01-31 06490467 frs-bus:Director2 2025-02-01 2026-01-31 06490467 frs-bus:Director3 2025-02-01 2026-01-31 06490467 frs-bus:Director4 2025-02-01 2026-01-31 06490467 frs-bus:Director5 2025-02-01 2026-01-31 06490467 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 06490467 frs-countries:EnglandWales 2025-02-01 2026-01-31 06490467 2024-01-31 06490467 2025-01-31 06490467 2024-02-01 2025-01-31 06490467 frs-core:CurrentFinancialInstruments 2025-01-31 06490467 frs-core:ShareCapital 2025-01-31 06490467 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06490467 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31
Registered number: 06490467
Van Dijk Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report of the Accountant to the directors of Van Dijk Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 January 2026.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
28/09/2026
Van Dijk Accountants
Georgian House
34 Thoroughfare
Halesworth
Suffolk
IP19 8AP
Page 1
Page 2
Balance Sheet
Registered number: 06490467
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,218,879 870,716
1,218,879 870,716
CURRENT ASSETS
Debtors 5 106,000 33,600
Cash at bank and in hand 73,385 397,474
179,385 431,074
Creditors: Amounts Falling Due Within One Year 6 (128,690 ) (101,179 )
NET CURRENT ASSETS (LIABILITIES) 50,695 329,895
TOTAL ASSETS LESS CURRENT LIABILITIES 1,269,574 1,200,611
PROVISIONS FOR LIABILITIES
Deferred Taxation (85,668 ) (74,723 )
NET ASSETS 1,183,906 1,125,888
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Fair value reserve 8 328,210 328,210
Profit and Loss Account 854,696 796,678
SHAREHOLDERS' FUNDS 1,183,906 1,125,888
Page 2
Page 3
For the year ending 31 January 2026 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 P N van Dijk
Director
28/09/2026
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Van Dijk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06490467 . The registered office is Georgian House, 34 Thoroughfare, Halesworth, Suffolk, IP19 8AP.
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
Other than freehold property, 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:
Freehold Revalued at fair value
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Page 4
Page 5
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 February 2025 850,000 4,935 31,681 886,616
Additions 351,396 - - 351,396
As at 31 January 2026 1,201,396 4,935 31,681 1,238,012
...CONTINUED
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Page 6
Depreciation
As at 1 February 2025 - 3,675 12,225 15,900
Provided during the period - 315 2,918 3,233
As at 31 January 2026 - 3,990 15,143 19,133
Net Book Value
As at 31 January 2026 1,201,396 945 16,538 1,218,879
As at 1 February 2025 850,000 1,260 19,456 870,716
Freehold property is included at fair value. Gains are recognised in the fair value reserve. Deferred taxation is provided on these gains at current rates.
At the accounting reference date the fair value of the freehold properties was estimated at £1,201,396 (2025 - £850,000) by the directors.
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 36,000 33,600
Other debtors 70,000 -
106,000 33,600
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 549 -
Other creditors 32,387 7,121
Taxation and social security 95,754 94,058
128,690 101,179
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 6
Page 7
8. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 February 2025 328,210 796,678
Profit for the year and total comprehensive income - 180,192
Dividends paid - (122,174)
As at 31 January 2026 328,210 854,696
9. Related Party Transactions
A management fee of £240,000 (2025 - £240,000) included within the accounts were charged to van Dijk Accountants Limited which is an associated company.
An additional management fee of £120,000 (2025 - £96,000) included within the accounts were charged to Anthony Abbott Limited which is an associated company.
At the balance sheet date, £70,000 (2025 £NIL) was owed to Van Dijk Limited by Van Dijk Property Company Limited, a company under common control. The amount is included within other debtors.
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