Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09135328 Mr Joseph Curtis Mr Charles Rawstron Mr Andrew Sellers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09135328 2023-12-31 09135328 2024-12-31 09135328 2024-01-01 2024-12-31 09135328 frs-core:CurrentFinancialInstruments 2024-12-31 09135328 frs-core:ComputerEquipment 2024-12-31 09135328 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09135328 frs-core:ComputerEquipment 2023-12-31 09135328 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 09135328 frs-core:FurnitureFittings 2024-12-31 09135328 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09135328 frs-core:FurnitureFittings 2023-12-31 09135328 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 09135328 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 09135328 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 09135328 frs-core:OtherResidualIntangibleAssets 2024-12-31 09135328 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 09135328 frs-core:OtherResidualIntangibleAssets 2023-12-31 09135328 frs-core:ShareCapital 2024-12-31 09135328 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09135328 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09135328 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09135328 frs-bus:SmallEntities 2024-01-01 2024-12-31 09135328 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09135328 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09135328 frs-bus:Director1 2024-01-01 2024-12-31 09135328 frs-bus:Director2 2024-01-01 2024-12-31 09135328 frs-bus:Director3 2024-01-01 2024-12-31 09135328 frs-countries:EnglandWales 2024-01-01 2024-12-31 09135328 2022-12-31 09135328 2023-12-31 09135328 2023-01-01 2023-12-31 09135328 frs-core:CurrentFinancialInstruments 2023-12-31 09135328 frs-core:ShareCapital 2023-12-31 09135328 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09135328
3Search Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09135328
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,707 4,535
Tangible Assets 5 34,220 18,500
37,927 23,035
CURRENT ASSETS
Debtors 6 1,755,542 1,399,910
Cash at bank and in hand 504,969 461,342
2,260,511 1,861,252
Creditors: Amounts Falling Due Within One Year 7 (1,281,706 ) (1,248,971 )
NET CURRENT ASSETS (LIABILITIES) 978,805 612,281
TOTAL ASSETS LESS CURRENT LIABILITIES 1,016,732 635,316
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,555 ) (4,625 )
NET ASSETS 1,008,177 630,691
CAPITAL AND RESERVES
Called up share capital 8 120 120
Profit and Loss Account 1,008,057 630,571
SHAREHOLDERS' FUNDS 1,008,177 630,691
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Page 2
For the year ending 31 December 2024 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 Joseph Curtis
Director
Mr Charles Rawstron
Director
Mr Andrew Sellers
Director
25th September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
3Search Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09135328 . The registered office is Formal House, 60 St George's Place, Cheltenham, Gloucestershire, GL50 3PN.
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
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisaiton and any accumulated impairment losses. 
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed 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:
Leasehold 25% Straight Line
Fixtures & Fittings 25% Straight Line
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.
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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 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: 41 (2023: 42)
41 42
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 8,280
As at 31 December 2024 8,280
Amortisation
As at 1 January 2024 3,745
Provided during the period 828
As at 31 December 2024 4,573
Net Book Value
As at 31 December 2024 3,707
As at 1 January 2024 4,535
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 1,127 5,983 76,363 83,473
Additions - - 27,278 27,278
Disposals - - (880 ) (880 )
As at 31 December 2024 1,127 5,983 102,761 109,871
Depreciation
As at 1 January 2024 1,127 5,983 57,863 64,973
Provided during the period - - 10,678 10,678
As at 31 December 2024 1,127 5,983 68,541 75,651
Net Book Value
As at 31 December 2024 - - 34,220 34,220
As at 1 January 2024 - - 18,500 18,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,110,679 915,766
Amounts owed by group undertakings 543,004 -
Amounts owed by participating interests - 400,450
Other debtors 101,859 83,694
1,755,542 1,399,910
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 197,177 566,865
Amounts owed to group undertakings 6,625 -
Amounts owed to participating interests - 37,118
Other creditors 748,911 350,587
Taxation and social security 328,993 294,401
1,281,706 1,248,971
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 120
9. Related Party Transactions
11 Investments Limited
There is an amount owed to the Company by 11 Investments Limited at year end of £474,172.  
J Curtis, C Rawstron, and A Sellers, who are directors of the Company, are also directors of 11 Investments Limited. 
Finrox Limited
There is amount owed to the Company by Finrox Limited at year end of £4,425. 
J Curtis who is a director of the Company is also a director of Finrox Limited.
NearTech Search Limited
There is a amount owed to the Company by NearTech Search Limited at year end of £11,693. 
J Curtis who is a director of the Company is also a director of Neartech Search Limited.
The Sales Recruitment Company Limited
There is an amount owed to the Company by The Sales Recruitment Company Limited at year end of £47,644.  
J Curtis, C Rawstron, and A Sellers, who are directors of the Company, are also directors of The Sales Recruitment Company Limited.
Tenzing Search Limited
There is an amount owed to the Company by Tenzing Search Limited at year end of £4,950. 
J Curtis, who is a director of the Company, is also a director of Tenzing Search Limited.
3Search Holdings Limited
There is an amount owed to the Company by to 3Search Holdings Limited of £120. 
 3Search Holdings Limited own 100% of the issued shares of the Company. 
Tarka Talent Limited
An amount of £6,625.00 is owed by the Company to Tarka Talent Limited at year end. 
J Curtis, a director of the Company, is also a director of Tarka Talent Limited. 
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