Acorah Software Products - Accounts Production 13.8.831 false true true 30 June 2021 9 September 2020 false 1 July 2021 31 December 2022 31 December 2022 12867358 Mr D J Aiello Mr B Celik Mr R A Cohn Mr J S Myers Mr J D Smidt Mr V Unluel false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12867358 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 12867358 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 12867358 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 12867358 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-12-31 12867358 frs-bus:Original frs-core:AllSubsidiaries 2021-07-01 2022-12-31 12867358 frs-bus:Original frs-core:KeyManagementPersonnel 2021-07-01 2022-12-31 12867358 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-12-31 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Registered number: 12867358
OCR Labs Global Limited
Financial Statements
For the Period 1 July 2021 to 31 December 2022
Halkin Lerman Davis
Beaumont Chancery
44 Southampton Buildings
Holborn
London
WC2A 1AP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12867358
31 December 2022 30 June 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,493,452 796,727
Tangible Assets 5 23,243 -
Investments 6 581 -
10,517,276 796,727
CURRENT ASSETS
Debtors 7 5,802,817 1,102,586
Cash at bank and in hand 247,682 55,177
6,050,499 1,157,763
Creditors: Amounts Falling Due Within One Year 8 (3,681,562 ) (788,191 )
NET CURRENT ASSETS (LIABILITIES) 2,368,937 369,572
TOTAL ASSETS LESS CURRENT LIABILITIES 12,886,213 1,166,299
Creditors: Amounts Falling Due After More Than One Year 9 (10,484,939 ) (2,210,169 )
NET ASSETS/(LIABILITIES) 2,401,274 (1,043,870 )
CAPITAL AND RESERVES
Called up share capital 10 222 211
Share premium account 7,577,480 38,287
Profit and Loss Account (5,176,428 ) (1,082,368 )
SHAREHOLDERS' FUNDS 2,401,274 (1,043,870)
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For the period ending 31 December 2022 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 R A Cohn
Director
20/10/2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
OCR Labs Global Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12867358 . The registered office is 1st Floor, HealthAid House, Marlborough House, Harrow, Middlesex, HA1 1UD.
The presentation currency of the financial statements is the Pound Sterling (£).
The principal activity of the Company during the period was that of providing digital identification verfication services.
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. Going Concern Disclosure
The directors are satisifed that with the support of their creditors and with additional capital expected to be injected in the following year, the Company will continue to trade and meet its liabilities as they fall due for the foreseeable future, being a period of not less than twelve months following the date that the balance sheet is signed. It is for this reason that the going concern basis is used in preparing these financial statements.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and  the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
  • the Company has transferred the significant risks and rewards of ownership to the buyer;
  • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the transaction; and
  • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measured reliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.
2.4. Research and Development
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
An internally generated intangible asset arising from development is recognised only when all of the following requirements have been satisfied:
  • completion of the asset, so that it may be sold or used, is technically feasible;
  • an intention to complete the asset and either use or sell it;
  • the asset will be available for use or sale once complete;
  • it is probable that the asset will generate future economic benefits;
  • adequate technical, financial and other resources are available to complete the development of the asset; and
  • the expenditure attributed to the development of the asset can be reliably measured.
Following initial recognition of the development expenditure as an asset at cost, the asset is subsequently measured at cost less any accumulated amortisation and accumulated impairment losses. Amortisation of the asset begins when development is complete and the asset is available for use. Amortisation is charged over the estimated useful economic life of the asset, being twenty years for development costs.
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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:
Computer Equipment - Straight line over 3 years
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is  a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.7. 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.
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 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.
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2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Preparation of consolidated financial statements
The financial statements contain information about OCR Labs Global Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.11. Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 14 (2021: 5)
14 5
4. Intangible Assets
Development Costs
£
Cost
As at 1 July 2021 796,727
Additions 10,249,010
As at 31 December 2022 11,045,737
Amortisation
As at 1 July 2021 -
Provided during the period 552,285
As at 31 December 2022 552,285
Net Book Value
As at 31 December 2022 10,493,452
As at 1 July 2021 796,727
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2021 -
Additions 26,965
As at 31 December 2022 26,965
Depreciation
As at 1 July 2021 -
Provided during the period 3,722
As at 31 December 2022 3,722
Net Book Value
As at 31 December 2022 23,243
As at 1 July 2021 -
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6. Investments
Subsidiaries
£
Cost
As at 1 July 2021 -
Additions 581
As at 31 December 2022 581
Provision
As at 1 July 2021 -
As at 31 December 2022 -
Net Book Value
As at 31 December 2022 581
As at 1 July 2021 -
7. Debtors
31 December 2022 30 June 2021
£ £
Due within one year
Trade debtors 331,864 -
Prepayments and accrued income 214,830 1,047,283
Other debtors 32,186 4,680
Corporation tax recoverable assets 536,702 -
VAT 33,906 25,089
Amounts owed by group undertakings 3,637,797 -
4,787,285 1,077,052
Due after more than one year
Other debtors - 25,534
Long term prepayments 660,517 -
Deferred tax asset 355,015 -
1,015,532 25,534
5,802,817 1,102,586
8. Creditors: Amounts Falling Due Within One Year
31 December 2022 30 June 2021
£ £
Trade creditors 2,931,897 101,183
Corporation tax - 537,710
Other taxes and social security 253,236 10,631
Other creditors 130,831 52,414
Accruals and deferred income 365,598 86,253
3,681,562 788,191
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9. Creditors: Amounts Falling Due After More Than One Year
31 December 2022 30 June 2021
£ £
Other loans 5,079,787 -
Other creditors - 2,210,169
Amounts owed to group undertakings 5,405,152 -
10,484,939 2,210,169
10. Share Capital
31 December 2022 30 June 2021
£ £
Allotted, Called up and fully paid 222 211
11. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
12. Controlling Party
As no shareholder has a majority shareholding, no controlling party is deemed to exist.
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