Acorah Software Products - Accounts Production 16.3.350 false true false 31 August 2023 31 December 2024 31 December 2024 15107107 Mr Michael Francis Green Mr Luke Greeves Ms Nadira Hussain Mr Pye Kyaw Nyunt Mr Michael Rigby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15107107 2023-08-30 15107107 2024-12-31 15107107 2023-08-31 2024-12-31 15107107 frs-core:CurrentFinancialInstruments 2024-12-31 15107107 frs-core:Non-currentFinancialInstruments 2024-12-31 15107107 frs-core:ComputerEquipment 2024-12-31 15107107 frs-core:ComputerEquipment 2023-08-31 2024-12-31 15107107 frs-core:ComputerEquipment 2023-08-30 15107107 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 15107107 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 2024-12-31 15107107 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-30 15107107 frs-core:SharePremium 2024-12-31 15107107 frs-core:ShareCapital 2024-12-31 15107107 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15107107 frs-bus:PrivateLimitedCompanyLtd 2023-08-31 2024-12-31 15107107 frs-bus:FilletedAccounts 2023-08-31 2024-12-31 15107107 frs-bus:SmallEntities 2023-08-31 2024-12-31 15107107 frs-bus:AuditExempt-NoAccountantsReport 2023-08-31 2024-12-31 15107107 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-31 2024-12-31 15107107 frs-bus:Director1 2023-08-31 2024-12-31 15107107 frs-bus:Director2 2023-08-31 2024-12-31 15107107 frs-bus:Director3 2023-08-31 2024-12-31 15107107 frs-bus:Director4 2023-08-31 2024-12-31 15107107 frs-bus:Director5 2023-08-31 2024-12-31 15107107 frs-countries:EnglandWales 2023-08-31 2024-12-31
Registered number: 15107107
Impera Analytics Limited
Unaudited Financial Statements
For the Period 31 August 2023 to 31 December 2024
Tax Express Accounting Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15107107
31 December 2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 162,908
Tangible Assets 5 507
163,415
CURRENT ASSETS
Debtors 6 1,244,963
Cash at bank and in hand 24,206
1,269,169
Creditors: Amounts Falling Due Within One Year 7 (15,319 )
NET CURRENT ASSETS (LIABILITIES) 1,253,850
TOTAL ASSETS LESS CURRENT LIABILITIES 1,417,265
NET ASSETS 1,417,265
CAPITAL AND RESERVES
Called up share capital 8 17,451
Share premium account 1,727,689
Profit and Loss Account (327,875 )
SHAREHOLDERS' FUNDS 1,417,265
For the period ending 31 December 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 Michael Francis Green
Director
30/05/2025
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
Impera Analytics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15107107 . The registered office is 45-55 Commercial Street, London, E1 6BD.
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. 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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to 20% on a straight line basis over their expected useful economic lives, which range from written off in equal annual instalments over its estimated usefull life of 5 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. 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 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Intangible Assets
Development Costs
£
Cost
As at 31 August 2023 -
Additions 162,908
As at 31 December 2024 162,908
Net Book Value
As at 31 December 2024 162,908
As at 31 August 2023 -
Page 2
Page 3
5. Tangible Assets
Computer Equipment
£
Cost
As at 31 August 2023 -
Additions 634
As at 31 December 2024 634
Depreciation
As at 31 August 2023 -
Provided during the period 127
As at 31 December 2024 127
Net Book Value
As at 31 December 2024 507
As at 31 August 2023 -
6. Debtors
31 December 2024
£
Due after more than one year
Called up share capital not paid 1,244,963
7. Creditors: Amounts Falling Due Within One Year
31 December 2024
£
Taxation and social security 15,319
8. Share Capital
31 December 2024
£
Allotted, Called up and fully paid 17,451
Page 3