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Registered number: 11857070
Integrum Esg Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Square Mile Accounting Limited
Arquen House
4-6 Spicer Street
St. Albans
AL3 4PQ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 11857070
31 March 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,461 11,556
8,461 11,556
CURRENT ASSETS
Debtors 5 375,736 165,516
Cash at bank and in hand 200,520 720,003
576,256 885,519
Creditors: Amounts Falling Due Within One Year 6 (331,696 ) (153,771 )
NET CURRENT ASSETS (LIABILITIES) 244,560 731,748
TOTAL ASSETS LESS CURRENT LIABILITIES 253,021 743,304
NET ASSETS 253,021 743,304
CAPITAL AND RESERVES
Share premium account 3,108,831 2,725,767
Other reserves 37,779 -
Income Statement (2,893,589 ) (1,982,463 )
SHAREHOLDERS' FUNDS 253,021 743,304
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For the year ending 31 March 2024 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 Income Statement.
On behalf of the board
S L Hill
Director
16th December 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Integrum Esg Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11857070 . The registered office and trading address is 20 Little Britain The City Of London, London, EC1A 7DH.
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 believe that the company is well-placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
Depreciation is provided on the following basis:
Fixtures & Fittings 3 year straight line basis
Computer Equipment 3 year straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of comprehensive income.
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
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.
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2.9. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the statement of comprehensive income when they fall due.
2.10. Research and development
Research expenditure is written off against profits in the year in which is it incurred.  Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.
2.11. Share based payments
Where share options are awarded to employees, the fair value of the options at the date of grant is charged to the
profit and loss over the vesting period. Non-market conditions are taken into account by adjusting the number of
equity instruments expected to vest at each Statement of Financial Position date so that, ultimately, the cumulative
amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting
conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to
achieve a market vesting condition.
The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control
of either party (such as target based on an index) or factors which are within the control of one of other of the parties
(such as the Company keeping the scheme open or the employee maintaining any contributions required by the
scheme).
Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options,
measured immediately before and after the modification, is also charged to the profit and loss over the remaining
vesting period.
Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of
goods or services received.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 11)
16 11
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 663 18,448 19,111
Additions - 5,897 5,897
Disposals (166 ) - (166 )
As at 31 March 2024 497 24,345 24,842
Depreciation
As at 1 April 2023 453 7,102 7,555
Provided during the period 44 8,782 8,826
As at 31 March 2024 497 15,884 16,381
Net Book Value
As at 31 March 2024 - 8,461 8,461
As at 1 April 2023 210 11,346 11,556
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5. Debtors
31 March 2024 31 March 2023
£ £
Due within one year
Trade debtors 142,776 38,708
Prepayments and accrued income 25,704 12,906
Other debtors 20,425 15,120
Corporation tax recoverable assets 174,497 84,257
VAT 12,334 14,525
375,736 165,516
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 March 2023
£ £
Trade creditors 92,093 19,768
Other taxes and social security 75,655 44,055
Pensions payable 5,914 2,548
Accruals and deferred income 141,191 54,605
Directors' loan accounts 701 312
Intercompany Loan -Geosphere ESG Ltd 16,142 32,483
331,696 153,771
7. Share Capital
31 March 2024 31 March 2023
£ £
1. The total Ordinary Share Capital comes to less than £1, which is why no Ordinary Share Capital is shown on the Balance Sheet, nor in the note above.
2. As at 31st March 2024, there were 19,217 Ordinary Shares of £0.000001 each (2023: 17,766 Ordinary Shares) and 3,886 Preferred Shares of £0.000001 each (2023: 3,886).
3. 1,451 Ordinary shares of £0.000001 each were allotted as fully paid at a premium of £264 per share during the year.
8. Other Commitments
At 31 March 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases as below.
31 March 2024 31 March 2023
£ £
Not later than one year 110,550 110,550
110,550 110,550
9. Pension Commitments
The company operates a defined contribution pension scheme, NEST, for the directors and senior employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £5,914 (2023 - £2,548) were due to the fund. They are included in other creditors.
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10. Reserves
Other reserves represents a provision for share based payments.
11. Related Party Transactions
Included within creditors due within one year is a loan from Geosphere ESG limited, a company connected to Integrum ESG through a common director, Shai Hill.
Amounts owed to directors are included in note 6 to the accounts. During the year, the company received a loan from one of the directors of £701 (2023: £312) which is repayable on demand and interest free.
12. Controlling Party
For the year ended 31st March 2024 there is no controlling party.
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