Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04032901 M D Ferris M D Ferris true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04032901 2024-07-31 04032901 2025-07-31 04032901 2024-08-01 2025-07-31 04032901 frs-core:CurrentFinancialInstruments 2025-07-31 04032901 frs-core:ComputerEquipment 2025-07-31 04032901 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04032901 frs-core:ComputerEquipment 2024-07-31 04032901 frs-core:PlantMachinery 2024-08-01 2025-07-31 04032901 frs-core:ShareCapital 2025-07-31 04032901 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04032901 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04032901 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04032901 frs-bus:SmallEntities 2024-08-01 2025-07-31 04032901 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04032901 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04032901 1 2024-08-01 2025-07-31 04032901 frs-bus:Director1 2024-08-01 2025-07-31 04032901 frs-countries:EnglandWales 2024-08-01 2025-07-31 04032901 2023-07-31 04032901 2024-07-31 04032901 2023-08-01 2024-07-31 04032901 frs-core:CurrentFinancialInstruments 2024-07-31 04032901 frs-core:ShareCapital 2024-07-31 04032901 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04032901
Nexus (Ims) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Nexus (Ims) Limited
Contents
Contents

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

Page 1
Nexus (Ims) Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04032901

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,630 |  | 1,354
|  |  | 1,630 |  | 1,354
CURRENT ASSETS
Debtors | 5 | 760 |  | 810 |
Cash at bank and in hand |  | 119,713 |  | 106,480 |
|  | 120,473 |  | 107,290 |
Creditors: Amounts Falling Due Within One Year | 6 | (34,357 ) |  | (21,735 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 86,116 |  | 85,555
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 87,746 |  | 86,909
NET ASSETS |  |  | 87,746 |  | 86,909
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 87,646 |  | 86,809
SHAREHOLDERS' FUNDS |  |  | 87,746 |  | 86,909

For the year ending 31 July 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

M D Ferris Director
18th September 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Nexus (Ims) Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Nexus (Ims) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04032901 . The registered office is Unit 4a, Langley House, Wheatcroft Business Park, Landmere Lane, Edwalton, Nottingham, NG12 4DG.
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.
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. 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:

Plant & Machinery | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.4. Taxation
Income tax expense represents the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 August 2024 | 1,744
Additions | 636
As at 31 July 2025 | 2,380
Depreciation
As at 1 August 2024 | 390
Provided during the period | 360
As at 31 July 2025 | 750
Net Book Value
As at 31 July 2025 | 1,630
As at 1 August 2024 | 1,354

Page 2
Page 3
Nexus (Ims) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 760 |  | 810

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 8,542 |  | 9,463
Other taxes and social security | 2,520 |  | -
Other creditors | 23,295 |  | 12,272
| 34,357 |  | 21,735

7. Related Party Transactions
As at 31 July 2025 the company owed the director £14,199 (2024: £nil).
8. Ultimate Controlling Party
The company's ultimate controlling party is M D Ferris by virtue of his ownership of the issued share capital in the company.
Page 3