Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10611914 P J Briley P J Briley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10611914 2024-03-31 10611914 2025-03-31 10611914 2024-04-01 2025-03-31 10611914 frs-core:CurrentFinancialInstruments 2025-03-31 10611914 frs-core:Non-currentFinancialInstruments 2025-03-31 10611914 frs-core:ComputerEquipment 2025-03-31 10611914 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10611914 frs-core:ComputerEquipment 2024-03-31 10611914 frs-core:ShareCapital 2025-03-31 10611914 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10611914 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10611914 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10611914 frs-bus:SmallEntities 2024-04-01 2025-03-31 10611914 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10611914 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10611914 1 2024-04-01 2025-03-31 10611914 frs-bus:Director1 2024-04-01 2025-03-31 10611914 frs-countries:EnglandWales 2024-04-01 2025-03-31 10611914 2023-03-31 10611914 2024-03-31 10611914 2023-04-01 2024-03-31 10611914 frs-core:CurrentFinancialInstruments 2024-03-31 10611914 frs-core:Non-currentFinancialInstruments 2024-03-31 10611914 frs-core:ShareCapital 2024-03-31 10611914 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10611914
Outrospect Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Outrospect Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Outrospect Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10611914

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,541 |  | 2,337
|  |  | 1,541 |  | 2,337
CURRENT ASSETS
Debtors | 5 | 1,440 |  | 32,665 |
Cash at bank and in hand |  | 66,333 |  | 58,599 |
|  | 67,773 |  | 91,264 |
Creditors: Amounts Falling Due Within One Year | 6 | (37,643 ) |  | (44,871 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,130 |  | 46,393
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 31,671 |  | 48,730
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (820 ) |  | (5,658 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (208 ) |  | (584 )
NET ASSETS |  |  | 30,643 |  | 42,488
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 30,543 |  | 42,388
SHAREHOLDERS' FUNDS |  |  | 30,643 |  | 42,488

Page 1
Page 2
Outrospect Limited
Balance Sheet (continued)
As At 31 March 2025
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

P J Briley Director
27 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Outrospect Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Outrospect Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10611914 . The registered office is Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.
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 rendering of management consultancy services.
Rendering of services
Turnover from the rendering of services is recognised in the period the service is provided.
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:

Computer Equipment | 33% straight line

2.4. 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.
2.5. 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.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Page 3
Page 4
Outrospect Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 8,634
Additions | 916
As at 31 March 2025 | 9,550
Depreciation
As at 1 April 2024 | 6,297
Provided during the period | 1,712
As at 31 March 2025 | 8,009
Net Book Value
As at 31 March 2025 | 1,541
As at 1 April 2024 | 2,337

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,440 |  | 22,671
Other debtors | - |  | 9,994
| 1,440 |  | 32,665

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 600
Bank loans and overdrafts | 5,731 |  | 6,601
Other creditors | 28 |  | -
Taxation and social security | 31,884 |  | 37,670
| 37,643 |  | 44,871

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 820 |  | 5,658

Page 4
Page 5
Outrospect Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
P Briley
The above is a related party by virtue of being the director.
During the period the director incurred expenses on behalf of the company and drew monies against his loan account.
At the balance sheet date the director was owed from the company £28 (2024: £9,895 owed to the company).
10. Ultimate Controlling Party
The company's ultimate controlling party is P J Briley by virtue of his ownership of 90% of the issued share capital in the company.
Page 5