Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10388035 Mr Mark Allcock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10388035 2024-03-31 10388035 2025-03-31 10388035 2024-04-01 2025-03-31 10388035 frs-core:CurrentFinancialInstruments 2025-03-31 10388035 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 10388035 frs-core:FurnitureFittings 2025-03-31 10388035 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10388035 frs-core:FurnitureFittings 2024-03-31 10388035 frs-core:OtherResidualIntangibleAssets 2025-03-31 10388035 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 10388035 frs-core:OtherResidualIntangibleAssets 2024-03-31 10388035 frs-core:PlantMachinery 2025-03-31 10388035 frs-core:PlantMachinery 2024-04-01 2025-03-31 10388035 frs-core:PlantMachinery 2024-03-31 10388035 frs-core:OtherReservesSubtotal 2025-03-31 10388035 frs-core:RevaluationReserve 2024-03-31 10388035 frs-core:RevaluationReserve 2025-03-31 10388035 frs-core:ShareCapital 2025-03-31 10388035 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10388035 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10388035 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10388035 frs-bus:SmallEntities 2024-04-01 2025-03-31 10388035 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10388035 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10388035 frs-bus:Director1 2024-04-01 2025-03-31 10388035 frs-countries:EnglandWales 2024-04-01 2025-03-31 10388035 2023-03-31 10388035 2024-03-31 10388035 2023-04-01 2024-03-31 10388035 frs-core:CurrentFinancialInstruments 2024-03-31 10388035 frs-core:OtherReservesSubtotal 2024-03-31 10388035 frs-core:RevaluationReserve 2024-03-31 10388035 frs-core:ShareCapital 2024-03-31 10388035 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10388035
PRIOR OPERATING LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
TOPSINC
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10388035
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 787,044 872,846
787,044 872,846
Creditors: Amounts Falling Due Within One Year 6 (1,270,251 ) (1,270,251 )
NET CURRENT ASSETS (LIABILITIES) (1,270,251 ) (1,270,251 )
TOTAL ASSETS LESS CURRENT LIABILITIES (483,207 ) (397,405 )
NET LIABILITIES (483,207 ) (397,405 )
CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Revaluation reserve 8 (405,000 ) (405,000 )
Other reserves 1,327,644 1,327,644
Profit and Loss Account (1,415,851 ) (1,330,049 )
SHAREHOLDERS' FUNDS (483,207) (397,405)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Mark Allcock
Director
14/04/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
PRIOR OPERATING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10388035 . The registered office is 20 Wenlock Road, London, England, N1 7GU.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.3. 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:
Plant & Machinery 0
Fixtures & Fittings 0
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 1,716,054
As at 31 March 2025 1,716,054
Amortisation
As at 1 April 2024 843,208
Provided during the period 85,802
As at 31 March 2025 929,010
Net Book Value
As at 31 March 2025 787,044
As at 1 April 2024 872,846
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 8,961 3,091 12,052
As at 31 March 2025 8,961 3,091 12,052
Depreciation
As at 1 April 2024 8,961 3,091 12,052
As at 31 March 2025 8,961 3,091 12,052
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 - - -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other loans 680,195 680,195
Amounts owed to participating interests 590,056 590,056
1,270,251 1,270,251
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,000 10,000
8. Reserves
Revaluation Reserve
£
As at 1 April 2024 (405,000 )
As at 31 March 2025 (405,000 )
Page 3