Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08422029 Mrs Sudarshana Naidoo Mr Dharamveer Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08422029 2025-01-31 08422029 2026-01-31 08422029 2025-02-01 2026-01-31 08422029 frs-core:CurrentFinancialInstruments 2026-01-31 08422029 frs-core:Non-currentFinancialInstruments 2026-01-31 08422029 frs-core:BetweenOneFiveYears 2026-01-31 08422029 frs-core:ComputerEquipment 2026-01-31 08422029 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08422029 frs-core:ComputerEquipment 2025-01-31 08422029 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 08422029 frs-core:FurnitureFittings 2026-01-31 08422029 frs-core:FurnitureFittings 2025-02-01 2026-01-31 08422029 frs-core:FurnitureFittings 2025-01-31 08422029 frs-core:NetGoodwill 2026-01-31 08422029 frs-core:NetGoodwill 2025-02-01 2026-01-31 08422029 frs-core:NetGoodwill 2025-01-31 08422029 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 08422029 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 08422029 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 08422029 frs-core:MotorVehicles 2026-01-31 08422029 frs-core:MotorVehicles 2025-02-01 2026-01-31 08422029 frs-core:MotorVehicles 2025-01-31 08422029 frs-core:OtherResidualIntangibleAssets 2026-01-31 08422029 frs-core:OtherResidualIntangibleAssets 2025-01-31 08422029 frs-core:PlantMachinery 2026-01-31 08422029 frs-core:PlantMachinery 2025-02-01 2026-01-31 08422029 frs-core:PlantMachinery 2025-01-31 08422029 frs-core:WithinOneYear 2026-01-31 08422029 frs-core:ShareCapital 2026-01-31 08422029 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08422029 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08422029 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08422029 frs-bus:SmallEntities 2025-02-01 2026-01-31 08422029 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08422029 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08422029 frs-bus:Director1 2025-02-01 2026-01-31 08422029 frs-bus:Director1 2025-01-31 08422029 frs-bus:Director1 2026-01-31 08422029 frs-bus:Director2 2025-02-01 2026-01-31 08422029 frs-bus:Director2 2025-01-31 08422029 frs-bus:Director2 2026-01-31 08422029 frs-countries:EnglandWales 2025-02-01 2026-01-31 08422029 2024-01-31 08422029 2025-01-31 08422029 2024-02-01 2025-01-31 08422029 frs-core:CurrentFinancialInstruments 2025-01-31 08422029 frs-core:Non-currentFinancialInstruments 2025-01-31 08422029 frs-core:BetweenOneFiveYears 2025-01-31 08422029 frs-core:WithinOneYear 2025-01-31 08422029 frs-core:ShareCapital 2025-01-31 08422029 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08422029
Ollie and Darsh Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Ortu Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08422029
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 267,363 300,881
267,363 300,881
CURRENT ASSETS
Stocks 6 5,000 5,000
Debtors 7 1,160,754 334,320
Cash at bank and in hand 8,976 55,494
1,174,730 394,814
Creditors: Amounts Falling Due Within One Year 8 (1,374,874 ) (1,120,704 )
NET CURRENT ASSETS (LIABILITIES) (200,144 ) (725,890 )
TOTAL ASSETS LESS CURRENT LIABILITIES 67,219 (425,009 )
Creditors: Amounts Falling Due After More Than One Year 9 (38,238 ) (107,969 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,881 ) (29,741 )
NET ASSETS/(LIABILITIES) 100 (562,719 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account - (562,819 )
SHAREHOLDERS' FUNDS 100 (562,719)
Page 1
Page 2
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
Mrs Sudarshana Naidoo
Director
Mr Dharamveer Singh
Director
03/07/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ollie and Darsh Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08422029 . The registered office is C/O Ortu Advisors Springfield House, Water Lane, Wilmslow, Cheshire, SK9 5BG.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are logo development. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Leasehold Not provided
Plant & Machinery 33% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on reducing balance
2.6. 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.
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2.7. 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.
2.8. 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: 14 (2025: 14)
14 14
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 February 2025 1,108,000 789 1,108,789
As at 31 January 2026 1,108,000 789 1,108,789
Amortisation
As at 1 February 2025 1,108,000 789 1,108,789
As at 31 January 2026 1,108,000 789 1,108,789
Net Book Value
As at 31 January 2026 - - -
As at 1 February 2025 - - -
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2025 75,136 1,894 212,597 530,634
Additions - 16,670 - 8,893
As at 31 January 2026 75,136 18,564 212,597 539,527
Depreciation
As at 1 February 2025 - 1,868 120,945 411,672
Provided during the period - 5,510 22,913 25,571
As at 31 January 2026 - 7,378 143,858 437,243
Net Book Value
As at 31 January 2026 75,136 11,186 68,739 102,284
As at 1 February 2025 75,136 26 91,652 118,962
Computer Equipment Total
£ £
Cost
As at 1 February 2025 117,329 937,590
Additions - 25,563
As at 31 January 2026 117,329 963,153
Depreciation
As at 1 February 2025 102,224 636,709
Provided during the period 5,087 59,081
As at 31 January 2026 107,311 695,790
Net Book Value
As at 31 January 2026 10,018 267,363
As at 1 February 2025 15,105 300,881
6. Stocks
2026 2025
as restated
£ £
Stock 5,000 5,000
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Page 6
7. Debtors
2026 2025
as restated
£ £
Due within one year
Trade debtors 60,757 75,792
Other debtors 838,983 65,607
899,740 141,399
Due after more than one year
Other debtors 261,014 192,921
1,160,754 334,320
8. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Net obligations under finance lease and hire purchase contracts 27,055 27,055
Trade creditors 3,408 10,040
Other creditors 801,810 999,327
Taxation and social security 542,601 84,282
1,374,874 1,120,704
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
as restated
£ £
Net obligations under finance lease and hire purchase contracts 38,238 68,217
Bank loans - 39,752
38,238 107,969
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,055 27,055
Later than one year and not later than five years 38,238 68,217
65,293 95,272
65,293 95,272
11. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 100 100
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mrs Sudarshana Naidoo - 388,062 - - 388,062
Mr Dharamveer Singh - 385,312 - - 388,062
The above loan is unsecured, interest free and repayable on demand.
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