Acorah Software Products - Accounts Production 14.6.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 10613380 Dr Christina Jackson Dr Lina Eliasson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10613380 2022-12-31 10613380 2023-12-31 10613380 2023-01-01 2023-12-31 10613380 frs-core:CurrentFinancialInstruments 2023-12-31 10613380 frs-core:ComputerEquipment 2023-12-31 10613380 frs-core:ComputerEquipment 2023-01-01 2023-12-31 10613380 frs-core:ComputerEquipment 2022-12-31 10613380 frs-core:ShareCapital 2023-12-31 10613380 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10613380 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10613380 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 10613380 frs-bus:SmallEntities 2023-01-01 2023-12-31 10613380 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 10613380 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10613380 frs-bus:Director1 2023-01-01 2023-12-31 10613380 frs-bus:Director2 2023-01-01 2023-12-31 10613380 frs-core:CurrentFinancialInstruments 1 2023-12-31 10613380 frs-core:CurrentFinancialInstruments 2 2023-12-31 10613380 frs-countries:EnglandWales 2023-01-01 2023-12-31 10613380 2021-12-31 10613380 2022-12-31 10613380 2022-01-01 2022-12-31 10613380 frs-core:CurrentFinancialInstruments 2022-12-31 10613380 frs-core:ShareCapital 2022-12-31 10613380 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 10613380 frs-core:CurrentFinancialInstruments 1 2022-12-31 10613380 frs-core:CurrentFinancialInstruments 2 2022-12-31
Registered number: 10613380
Sprout Behaviour Change Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10613380
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 4,427 1,636
4,427 1,636
CURRENT ASSETS
Debtors 4 431,529 535,774
Cash at bank and in hand 113,333 105,613
544,862 641,387
Creditors: Amounts Falling Due Within One Year 5 (389,390 ) (411,802 )
NET CURRENT ASSETS (LIABILITIES) 155,472 229,585
TOTAL ASSETS LESS CURRENT LIABILITIES 159,899 231,221
NET ASSETS 159,899 231,221
CAPITAL AND RESERVES
Called up share capital 200 200
Profit and Loss Account 159,699 231,021
SHAREHOLDERS' FUNDS 159,899 231,221
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For the year ending 31 December 2023 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
Dr Christina Jackson
Director
03/06/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
1.3. 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 years
1.4. Foreign Currencies
The Company's functional and presentational currency is GBP.

Foreign currencies are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 8)
10 8
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 1,900
Additions 4,595
As at 31 December 2023 6,495
Depreciation
As at 1 January 2023 264
Provided during the period 1,804
As at 31 December 2023 2,068
Net Book Value
As at 31 December 2023 4,427
As at 1 January 2023 1,636
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4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 211,919 354,670
Amounts owed by group undertakings 109,323 175,047
Other debtors 110,287 6,057
431,529 535,774
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 105,736 45,401
Bank loans and overdrafts 29,000 39,445
Corporation tax - 22,556
Other taxes and social security 47,536 30,121
Other creditors 65,405 85,174
Accruals 11,310 18,500
Deferred revenue 130,403 151,821
Amounts owed to group undertakings - 18,784
389,390 411,802
6. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid - 24,000
- 24,000
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
7. Related Party Transactions
Included in other creditors at 31 December 2023 is an amount of £5,226 (31 December 2022: £5,226) owed to Christina Jackson in respect of expenses incurred on behalf of the company. The loan is interest free and is repayable on demand.
At the period end, included in debtors there is a balance owed from Sprout Health Outcomes LLC amounting to £101,827 (31 December 2022: £175,047). Sprout Behaviour Change Limited and Sprout Health Outcomes LLC are both owned by Sprout Health Solutions Limited. Interest is payable at a rate of 0.25% per calendar month and the loan is repayable on demand.
Included in debtors at 31 December 2023 there is a balance owed to Sprout Health Solutions Limited of £7,496 (December 2021: £18,784 owed by the Company). This loan is interest free and is repayable on demand.
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