Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 25 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15097168 Mr S Deakins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15097168 2024-08-31 15097168 2025-08-31 15097168 2024-09-01 2025-08-31 15097168 frs-core:CurrentFinancialInstruments 2025-08-31 15097168 frs-core:OtherReservesSubtotal 2025-08-31 15097168 frs-core:SharePremium 2025-08-31 15097168 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15097168 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15097168 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15097168 frs-bus:SmallEntities 2024-09-01 2025-08-31 15097168 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15097168 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15097168 frs-bus:Director1 2024-09-01 2025-08-31 15097168 frs-countries:EnglandWales 2024-09-01 2025-08-31 15097168 2023-08-24 15097168 2024-08-31 15097168 2023-08-25 2024-08-31 15097168 frs-core:CurrentFinancialInstruments 2024-08-31 15097168 frs-core:OtherReservesSubtotal 2024-08-31 15097168 frs-core:SharePremium 2024-08-31 15097168 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15097168
Datasapien Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15097168
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 162,734 82,357
Cash at bank and in hand 92,190 118,888
254,924 201,245
Creditors: Amounts Falling Due Within One Year 5 (178,884 ) (91,131 )
NET CURRENT ASSETS (LIABILITIES) 76,040 110,114
TOTAL ASSETS LESS CURRENT LIABILITIES 76,040 110,114
NET ASSETS 76,040 110,114
CAPITAL AND RESERVES
Share premium account 427,378 252,518
Capital Reserve 100,000 100,000
Profit and Loss Account (451,338 ) (242,404 )
SHAREHOLDERS' FUNDS 76,040 110,114
For the year ending 31 August 2025 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 S Deakins
Director
8th September 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
Datasapien Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15097168 . The registered office is Monomark House, 27 Old Gloucester Street, London, WC1N 3AX.
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 services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 5,621 1,847
Due after more than one year
Other debtors 157,113 80,510
162,734 82,357
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,884 255
Other creditors 140,000 90,876
178,884 91,131
Page 3