Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 12025890 Andrew Noakes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12025890 2024-05-31 12025890 2025-05-31 12025890 2024-06-01 2025-05-31 12025890 frs-core:CurrentFinancialInstruments 2025-05-31 12025890 frs-core:ComputerEquipment 2025-05-31 12025890 frs-core:ComputerEquipment 2024-06-01 2025-05-31 12025890 frs-core:ComputerEquipment 2024-05-31 12025890 frs-core:NetGoodwill 2025-05-31 12025890 frs-core:NetGoodwill 2024-06-01 2025-05-31 12025890 frs-core:NetGoodwill 2024-05-31 12025890 frs-core:ShareCapital 2025-05-31 12025890 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 12025890 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12025890 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 12025890 frs-bus:SmallEntities 2024-06-01 2025-05-31 12025890 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12025890 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12025890 frs-bus:Director1 2024-06-01 2025-05-31 12025890 frs-countries:EnglandWales 2024-06-01 2025-05-31 12025890 2023-05-31 12025890 2024-05-31 12025890 2023-06-01 2024-05-31 12025890 frs-core:CurrentFinancialInstruments 2024-05-31 12025890 frs-core:ShareCapital 2024-05-31 12025890 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 12025890 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: 12025890
Fictive Pursuits Ltd
Financial Statements
For The Year Ended 31 May 2025
Fictive Pursuits Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Fictive Pursuits Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 12025890

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,880 |  | 7,350
Tangible Assets | 5 |  | 107 |  | 214
|  |  | 5,987 |  | 7,564
CURRENT ASSETS
Debtors | 6 | 3,330 |  | 5,080 |
Cash at bank and in hand |  | 82,737 |  | 69,629 |
|  | 86,067 |  | 74,709 |
Creditors: Amounts Falling Due Within One Year | 7 | (56,554 ) |  | (53,121 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,513 |  | 21,588
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 35,500 |  | 29,152
NET ASSETS |  |  | 35,500 |  | 29,152
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 35,400 |  | 29,052
SHAREHOLDERS' FUNDS |  |  | 35,500 |  | 29,152

For the year ending 31 May 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

Andrew Noakes Director
9 September 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Fictive Pursuits Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Fictive Pursuits Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12025890 . The registered office is International House, 64 Nile Street, London, N1 7SR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are presented in Sterling (£) and have been prepared under the historical cost convention and in accordance with the FRS 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, for the provision of editing and coaching services. Turnover is reduced for estimated rebates and other similar allowances.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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:

Computer Equipment | 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
The tax expense for the year represents the sum of the tax currently payable, and is based on the taxable profit for the year. Taxable profit differs from profit as reported in the statement of profit and loss 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.
2.7. Cash and cash equivalents
Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.8. Debtors
Short term debtors are measured at transaction 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.
2.9. Creditors
Short term creditors are measured at transaction 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
During the period the average number of employees, excluding directors without an employment contract, was 1 (2024: 1)
1 1
Page 2
Page 3
Fictive Pursuits Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 14,700
As at 31 May 2025 | 14,700
Amortisation
As at 1 June 2024 | 7,350
Provided during the period | 1,470
As at 31 May 2025 | 8,820
Net Book Value
As at 31 May 2025 | 5,880
As at 1 June 2024 | 7,350

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2024 | 1,011
As at 31 May 2025 | 1,011
Depreciation
As at 1 June 2024 | 797
Provided during the period | 107
As at 31 May 2025 | 904
Net Book Value
As at 31 May 2025 | 107
As at 1 June 2024 | 214

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 3,330 |  | 5,080

Page 3
Page 4
Fictive Pursuits Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,260 |  | -
Corporation tax | 19,243 |  | 14,859
Other taxes and social security | 3,356 |  | 1,523
Deferred income | 30,783 |  | 29,763
Other creditor | - |  | 4,302
Accruals | 1,475 |  | 1,549
Director's loan account | 437 |  | 1,125
| 56,554 |  | 53,121

8. Share Capital

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

9. Related Party Transactions
The director has provided the company with an interest-free loan, which is repayable on demand. At the balance sheet date the amount due to the director was £437 (2024 - £1,125).
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