Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 10821673 Mr Bradley Hunt Mr Stuart Pemble Ms Christina Bennett true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10821673 2023-06-30 10821673 2024-06-30 10821673 2023-07-01 2024-06-30 10821673 frs-core:CurrentFinancialInstruments 2024-06-30 10821673 frs-core:ShareCapital 2024-06-30 10821673 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10821673 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10821673 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 10821673 frs-bus:SmallEntities 2023-07-01 2024-06-30 10821673 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10821673 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 10821673 1 2023-07-01 2024-06-30 10821673 frs-bus:Director1 2023-07-01 2024-06-30 10821673 frs-bus:Director2 2023-07-01 2024-06-30 10821673 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 10821673 frs-countries:EnglandWales 2023-07-01 2024-06-30 10821673 2022-06-30 10821673 2023-06-30 10821673 2022-07-01 2023-06-30 10821673 frs-core:CurrentFinancialInstruments 2023-06-30 10821673 frs-core:ShareCapital 2023-06-30 10821673 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 10821673
EBR Analytics Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10821673
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 49,250 49,315
Cash at bank and in hand 627,127 591,483
676,377 640,798
Creditors: Amounts Falling Due Within One Year 5 (191,972 ) (181,402 )
NET CURRENT ASSETS (LIABILITIES) 484,405 459,396
TOTAL ASSETS LESS CURRENT LIABILITIES 484,405 459,396
NET ASSETS 484,405 459,396
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 484,403 459,394
SHAREHOLDERS' FUNDS 484,405 459,396
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr Bradley Hunt
Director
17/03/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
EBR Analytics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10821673 . The registered office is Srlv Llp Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
2. Accounting Policies
2.1. 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.

The presentation currency of the financial statements is the GBP (£).
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. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.


2.4. 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.
2.5. 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.
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2.6. Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 48,000 48,000
VAT 1,250 1,315
49,250 49,315
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 2,400
Corporation tax 8,170 5,642
Accruals and deferred income 2,000 2,000
Amounts owed to parent undertaking 181,802 171,360
191,972 181,402
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
7. Related Party Transactions
The company has taken advantage of the exemption available in FRS 102 "Related party disclosures" whereby it has not disclosed transactions with the ultimate parent undertaking or any wholly owned subsidiary undertaking of the Company.
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent company is EBR Analytics Holdings Limited, a company incorporated in the United Kingdom.The company's ultimate parent company is Refine Topco Limited, a company incorporated in the United Kingdom.

There is no one ultimate controlling party.
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