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Registered number: 06829839
Nine Consulting Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 06829839
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,460,504 1,212,516
Tangible Assets 5 25,543 46,214
1,486,047 1,258,730
CURRENT ASSETS
Debtors 377,240 665,397
Cash at bank and in hand 4,154 41,031
381,394 706,428
Creditors: Amounts Falling Due Within One Year (712,717 ) (462,705 )
NET CURRENT ASSETS (LIABILITIES) (331,323 ) 243,723
TOTAL ASSETS LESS CURRENT LIABILITIES 1,154,724 1,502,453
Creditors: Amounts Falling Due After More Than One Year (1,588 ) (22,439 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 6 (291,025 ) (314,683 )
NET ASSETS 862,111 1,165,331
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 861,111 1,164,331
SHAREHOLDERS' FUNDS 862,111 1,165,331
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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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
M A Orchison
Director
1 August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Nine Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06829839 . The registered office is 20 Goodwood Way, Chippenham, Wiltshire, SN14 0SY.
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, value added taxes and other sales taxes.
Turnover from licences and subscriptions is recognised in proportion to the service transferred to the customer during the reporting period.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software development costs. They are initially measured at cost. After initial recongnition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Software development costs are amortised to profit and loss account over its estimated economic life of five years.
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:
Fixtures & Fittings 25% straight line
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.
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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 17)
15 17
4. Intangible Assets
Total
£
Cost
As at 1 April 2024 3,017,971
Additions 784,337
As at 31 March 2025 3,802,308
Amortisation
As at 1 April 2024 1,805,455
Provided during the period 536,349
As at 31 March 2025 2,341,804
Net Book Value
As at 31 March 2025 1,460,504
As at 1 April 2024 1,212,516
5. Tangible Assets
Total
£
Cost
As at 1 April 2024 207,684
Additions 2,133
As at 31 March 2025 209,817
Depreciation
As at 1 April 2024 161,470
Provided during the period 22,804
As at 31 March 2025 184,274
Net Book Value
As at 31 March 2025 25,543
As at 1 April 2024 46,214
6. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 368,521 314,683
Tax losses carried forward (77,496 ) -
291,025 314,683
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Ultimate Controlling Party
The company's controlling party is 9ine Holding Ltd, the registered office address is 20 Goodwood Way, Chippenham, SN14 0SY.

The company's ultimate controlling party is M A Orchison.
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