Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 08053370 Dr R Kernchen Mr J M Macfarlane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08053370 2024-05-31 08053370 2025-05-31 08053370 2024-06-01 2025-05-31 08053370 frs-core:CurrentFinancialInstruments 2025-05-31 08053370 frs-core:Non-currentFinancialInstruments 2025-05-31 08053370 frs-core:ComputerEquipment 2025-05-31 08053370 frs-core:ComputerEquipment 2024-06-01 2025-05-31 08053370 frs-core:ComputerEquipment 2024-05-31 08053370 frs-core:ShareCapital 2025-05-31 08053370 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 08053370 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08053370 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 08053370 frs-bus:SmallEntities 2024-06-01 2025-05-31 08053370 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 08053370 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 08053370 frs-bus:Director1 2024-06-01 2025-05-31 08053370 frs-bus:Director2 2024-06-01 2025-05-31 08053370 frs-countries:EnglandWales 2024-06-01 2025-05-31 08053370 2023-05-31 08053370 2024-05-31 08053370 2023-06-01 2024-05-31 08053370 frs-core:CurrentFinancialInstruments 2024-05-31 08053370 frs-core:Non-currentFinancialInstruments 2024-05-31 08053370 frs-core:WithinOneYear 2024-05-31 08053370 frs-core:ShareCapital 2024-05-31 08053370 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Accelogress Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08053370
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 956 2,950
956 2,950
CURRENT ASSETS
Debtors 5 193,700 78,489
Cash at bank and in hand 2,056 4,609
195,756 83,098
Creditors: Amounts Falling Due Within One Year 6 (140,554 ) (73,199 )
NET CURRENT ASSETS (LIABILITIES) 55,202 9,899
TOTAL ASSETS LESS CURRENT LIABILITIES 56,158 12,849
Creditors: Amounts Falling Due After More Than One Year 7 (10,563 ) (15,310 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (239 ) (737 )
NET ASSETS/(LIABILITIES) 45,356 (3,198 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 45,256 (3,298 )
SHAREHOLDERS' FUNDS 45,356 (3,198)
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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 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
Dr R Kernchen
Director
25 September 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Accelogress Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08053370 . The registered office is Surrey Technology Centre, 40 Occam Road, Surrey Research Park, Guildford, Surrey, GU2 7YG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are 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. 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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. 
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 3 years straight line
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.7. 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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2.8. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows:
2025 2024
Office and administration 5 8
5 8
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2024 11,886
As at 31 May 2025 11,886
Depreciation
As at 1 June 2024 8,936
Provided during the period 1,994
As at 31 May 2025 10,930
Net Book Value
As at 31 May 2025 956
As at 1 June 2024 2,950
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 164,589 74,469
Other debtors 29,111 4,020
193,700 78,489
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 36,771 22,226
Bank loans and overdrafts 17,485 8,453
Koolbardi Loan 8,500 -
Other creditors 34,111 15,434
Taxation and social security 43,687 27,086
140,554 73,199
Included within Other creditors above are unsecured loans from the directors of £25,663 (2024 - £5,807 ). These loans are interest free and repayable on demand.
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 10,563 15,310
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2025 2024
£ £
Other timing differences 239 737
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year - 3,260
- 3,260
The above relates to a new motor vehicle lease which ends in 2025.
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