Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05776223 Mr Christopher Farthing iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05776223 2024-04-30 05776223 2025-04-30 05776223 2024-05-01 2025-04-30 05776223 frs-core:CurrentFinancialInstruments 2025-04-30 05776223 frs-core:Non-currentFinancialInstruments 2025-04-30 05776223 frs-core:ComputerEquipment 2025-04-30 05776223 frs-core:ComputerEquipment 2024-05-01 2025-04-30 05776223 frs-core:ComputerEquipment 2024-04-30 05776223 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-04-30 05776223 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-05-01 2025-04-30 05776223 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-04-30 05776223 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 05776223 frs-core:FurnitureFittings 2025-04-30 05776223 frs-core:FurnitureFittings 2024-05-01 2025-04-30 05776223 frs-core:FurnitureFittings 2024-04-30 05776223 frs-core:OtherResidualIntangibleAssets 2025-04-30 05776223 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 05776223 frs-core:OtherResidualIntangibleAssets 2024-04-30 05776223 frs-core:ShareCapital 2025-04-30 05776223 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05776223 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05776223 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05776223 frs-bus:SmallEntities 2024-05-01 2025-04-30 05776223 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 05776223 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05776223 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 05776223 frs-bus:OrdinaryShareClass1 2025-04-30 05776223 frs-bus:OrdinaryShareClass2 2024-05-01 2025-04-30 05776223 frs-bus:OrdinaryShareClass2 2025-04-30 05776223 frs-bus:Director1 2024-05-01 2025-04-30 05776223 frs-bus:Director1 2024-04-30 05776223 frs-bus:Director1 2025-04-30 05776223 frs-countries:EnglandWales 2024-05-01 2025-04-30 05776223 2023-04-30 05776223 2024-04-30 05776223 2023-05-01 2024-04-30 05776223 frs-core:CurrentFinancialInstruments 2024-04-30 05776223 frs-core:Non-currentFinancialInstruments 2024-04-30 05776223 frs-core:ShareCapital 2024-04-30 05776223 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 05776223 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30 05776223 frs-bus:OrdinaryShareClass2 2023-05-01 2024-04-30
Registered number: 05776223
Advice Cloud Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Craker Business Solutions LTD
Certified Chartered Accountants
4 Spur Road
Cosham
Portsmouth
PO6 3EB
Advice Cloud Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Advice Cloud Limited
Accountant's Report
For The Year Ended 30 April 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Advice Cloud Limited for the year ended 30 April 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Advice Cloud Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Advice Cloud Limited , as a body, in accordance with the terms of our engagement letter dated 21 March 2019. Our work has been undertaken solely to prepare for your approval the accounts of Advice Cloud Limited and state those matters that we have agreed to state to the director of Advice Cloud Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Advice Cloud Limited and its director as a body for our work or for this report.
It is your duty to ensure that Advice Cloud Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Advice Cloud Limited . You consider that Advice Cloud Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Advice Cloud Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2 September 2025

Craker Business Solutions LTD
Certified Chartered Accountants
4 Spur Road
Cosham
Portsmouth
PO6 3EB
Page 1
Page 2
Advice Cloud Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 05776223

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 12,657 |  | 18,959
Tangible Assets | 5 |  | 6,185 |  | 5,536
|  |  | 18,842 |  | 24,495
CURRENT ASSETS
Debtors | 6 | 337,259 |  | 207,328 |
Cash at bank and in hand |  | 227,536 |  | 437,369 |
|  | 564,795 |  | 644,697 |
Creditors: Amounts Falling Due Within One Year | 7 | (383,908 ) |  | (397,282 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 180,887 |  | 247,415
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 199,729 |  | 271,910
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (130,133 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,710 ) |  | (1,384 )
NET ASSETS |  |  | 195,019 |  | 140,393
CAPITAL AND RESERVES
Called up share capital | 9 |  | 143 |  | 143
Profit and Loss Account |  |  | 194,876 |  | 140,250
SHAREHOLDERS' FUNDS |  |  | 195,019 |  | 140,393

Page 2
Page 3
Advice Cloud Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Christopher Farthing Director
2 September 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Advice Cloud Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Advice Cloud Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05776223 . The registered office is 15-17 Middle Street, Brighton, East Sussex, BN1 1AL.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software and websites. They are amortised to the profit and loss account over there estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
The Intellectual property asset is a trademark. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.5. 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 | 33.3% Straight line

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 year 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, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Advice Cloud Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
4. Intangible Assets

| Other | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 52,075 | 170 | 52,245
Disposals | (27,375 ) | (170 ) | (27,545 )
As at 30 April 2025 | 24,700 | - | 24,700
Amortisation
As at 1 May 2024 | 33,253 | 33 | 33,286
Provided during the period | 4,940 | 8 | 4,948
Disposals | (26,150 ) | (41 ) | (26,191 )
As at 30 April 2025 | 12,043 | - | 12,043
Net Book Value
As at 30 April 2025 | 12,657 | - | 12,657
As at 1 May 2024 | 18,822 | 137 | 18,959

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 4,181 | 28,917 | 33,098
Additions | 408 | 4,511 | 4,919
Disposals | (2,951 ) | (10,258 ) | (13,209 )
As at 30 April 2025 | 1,638 | 23,170 | 24,808
Depreciation
As at 1 May 2024 | 3,380 | 24,182 | 27,562
Provided during the period | 371 | 3,899 | 4,270
Disposals | (2,951 ) | (10,258 ) | (13,209 )
As at 30 April 2025 | 800 | 17,823 | 18,623
Net Book Value
As at 30 April 2025 | 838 | 5,347 | 6,185
As at 1 May 2024 | 801 | 4,735 | 5,536

Page 5
Page 6
Advice Cloud Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 274,297 |  | 186,840
Prepayments and accrued income | 13,661 |  | 19,609
Other debtors | 40 |  | 40
Director's loan account | 49,261 |  | 839
| 337,259 |  | 207,328

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 24,304 |  | 18,496
Bank loans and overdrafts | 129,090 |  | 114,774
Corporation tax | 71,009 |  | 88,308
Other taxes and social security | 8,965 |  | 8,678
VAT | 96,270 |  | 106,221
Other creditors | 2,108 |  | 6,707
Accruals and deferred income | 52,162 |  | 54,098
| 383,908 |  | 397,282

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 130,133

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100
43 Ordinary A shares of £ 1.000 each | 43 |  | 43
| 143 |  | 143

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Christopher Farthing | 838 | 237,703 | 189,281 | - | 49,260

The above loan is unsecured, interest was charged at 2.25% per annum and repayable on demand.
11. EMI Scheme - Equity-settled share-based scheme
In May 2022 there was a granting of 12 Equity Options valued at £3,297.4614408602 each exercise price, totalling £39,569.54. These options vest immediately and then only exercise at the point of sale or in 10 years from grant.
This scheme is to be expensed to the profit and loss account over 10 years, total expense for Year Ending 30.04.25 is £3,956.95, carrying amount to be expensed £27,698.69.
...CONTINUED
Page 6
Page 7
Advice Cloud Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
To achieve a fair value measurement of the Company for valuation purposes the average of the following three methodologies were used - Net Asset Basis, Earnings Basis and Gross Profit Basis.
Page 7