Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07765434 Mr Nicholas Patrick Mr Neil Harvie Mr Nicholas Patrick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07765434 2023-12-31 07765434 2024-12-31 07765434 2024-01-01 2024-12-31 07765434 frs-core:CurrentFinancialInstruments 2024-12-31 07765434 frs-core:Non-currentFinancialInstruments 2024-12-31 07765434 frs-core:BetweenOneFiveYears 2024-12-31 07765434 frs-core:ComputerEquipment 2024-12-31 07765434 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07765434 frs-core:ComputerEquipment 2023-12-31 07765434 frs-core:FurnitureFittings 2024-12-31 07765434 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07765434 frs-core:FurnitureFittings 2023-12-31 07765434 frs-core:WithinOneYear 2024-12-31 07765434 frs-core:ShareCapital 2024-12-31 07765434 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07765434 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07765434 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07765434 frs-bus:SmallEntities 2024-01-01 2024-12-31 07765434 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07765434 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07765434 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 07765434 frs-bus:OrdinaryShareClass2 2024-12-31 07765434 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 07765434 frs-bus:OrdinaryShareClass3 2024-12-31 07765434 frs-bus:OrdinaryShareClass5 2024-01-01 2024-12-31 07765434 frs-bus:OrdinaryShareClass5 2024-12-31 07765434 frs-bus:Director1 2024-01-01 2024-12-31 07765434 frs-bus:Director2 2024-01-01 2024-12-31 07765434 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 07765434 frs-countries:EnglandWales 2024-01-01 2024-12-31 07765434 2022-12-31 07765434 2023-12-31 07765434 2023-01-01 2023-12-31 07765434 frs-core:CurrentFinancialInstruments 2023-12-31 07765434 frs-core:Non-currentFinancialInstruments 2023-12-31 07765434 frs-core:BetweenOneFiveYears 2023-12-31 07765434 frs-core:WithinOneYear 2023-12-31 07765434 frs-core:ShareCapital 2023-12-31 07765434 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07765434 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 07765434 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 07765434 frs-bus:OrdinaryShareClass5 2023-01-01 2023-12-31
Registered number: 07765434
Sempre Analytics Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Mount Business Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07765434
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,336 23,596
32,336 23,596
CURRENT ASSETS
Debtors 5 918,036 834,408
Cash at bank and in hand 1,442,487 709,240
2,360,523 1,543,648
Creditors: Amounts Falling Due Within One Year 6 (1,431,998 ) (992,022 )
NET CURRENT ASSETS (LIABILITIES) 928,525 551,626
TOTAL ASSETS LESS CURRENT LIABILITIES 960,861 575,222
Creditors: Amounts Falling Due After More Than One Year 7 (50,000 ) (110,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (8,083 ) (5,898 )
NET ASSETS 902,778 459,324
CAPITAL AND RESERVES
Called up share capital 10 340 340
Profit and Loss Account 902,438 458,984
SHAREHOLDERS' FUNDS 902,778 459,324
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For the year 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 Neil Harvie
Director
14th March 2025
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
Sempre Analytics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07765434 . The registered office is Oriel House, 26 The Quadrant, Richmond, London, TW9 1DL.
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. 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:
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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 as incurred.
2.5. 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.
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2.6. 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 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss.
2.7. Pensions
The company operates a defined contribution plan for its employees. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the plan.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2023: 33)
32 33
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 7,311 51,889 59,200
Additions - 20,994 20,994
As at 31 December 2024 7,311 72,883 80,194
Depreciation
As at 1 January 2024 7,132 28,472 35,604
Provided during the period 179 12,075 12,254
As at 31 December 2024 7,311 40,547 47,858
Net Book Value
As at 31 December 2024 - 32,336 32,336
As at 1 January 2024 179 23,417 23,596
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 882,229 734,310
Prepayments and accrued income 25,445 19,343
Other debtors 10,362 80,755
918,036 834,408
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 570,034 420,913
Bank loans and overdrafts 60,000 60,000
Taxes and social security 523,316 240,912
Other creditors 3,934 1,222
Accruals and deferred income 274,714 268,975
1,431,998 992,022
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 50,000 110,000
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by a fixed and floating charge over the company's assets.
2024 2023
£ £
Bank loans and overdrafts 110,000 170,000
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 8,083 5,898
10. Share Capital
2024 2023
Allotted, called up and fully paid £ £
216 Ordinary A shares of £ 1.000 each 216 216
24 Ordinary B shares of £ 1.000 each 24 24
100 Ordinary D shares of £ 1.000 each 100 100
340 340
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 97,878 43,658
Later than one year and not later than five years 104,599 -
202,477 43,658
12. Pension Commitments
The company operates a defined contribution pension scheme for its eligible 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 £3,469 (2023 - £862) were due to the scheme. They are included in Other Creditors.
13. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 331,098 222,000
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