Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09698210 Dr Gregory Boardman Mr E Perez Mr A Akinsiku Ms Maria Timotheou Mr W Vanderpuye iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09698210 2024-03-31 09698210 2025-03-31 09698210 2024-04-01 2025-03-31 09698210 frs-core:CurrentFinancialInstruments 2025-03-31 09698210 frs-core:SharePremium 2025-03-31 09698210 frs-core:ShareCapital 2025-03-31 09698210 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09698210 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09698210 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09698210 frs-bus:SmallEntities 2024-04-01 2025-03-31 09698210 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09698210 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09698210 frs-bus:Director1 2024-04-01 2025-03-31 09698210 frs-bus:Director2 2024-04-01 2025-03-31 09698210 frs-bus:Director3 2024-04-01 2025-03-31 09698210 frs-bus:Director4 2024-04-01 2025-03-31 09698210 frs-bus:Director5 2024-04-01 2025-03-31 09698210 frs-countries:EnglandWales 2024-04-01 2025-03-31 09698210 2023-03-31 09698210 2024-03-31 09698210 2023-04-01 2024-03-31 09698210 frs-core:CurrentFinancialInstruments 2024-03-31 09698210 frs-core:SharePremium 2024-03-31 09698210 frs-core:ShareCapital 2024-03-31 09698210 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09698210
Five Apples Limited
Financial Statements
For The Year Ended 31 March 2025
5th Floor
30-31 Furnival Street
London
EC4A 1JQ
Five Apples Limited
Contents
Contents

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

Page 1
Five Apples Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09698210

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 47 |  | 10,410 |
Cash at bank and in hand |  | 139,595 |  | 132,824 |
|  | 139,642 |  | 143,234 |
Creditors: Amounts Falling Due Within One Year | 5 | (26,674 ) |  | (52,323 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 112,968 |  | 90,911
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 112,968 |  | 90,911
NET ASSETS |  |  | 112,968 |  | 90,911
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Share premium account |  |  | 150,000 |  | 150,000
Profit and Loss Account |  |  | (37,132 ) |  | (59,189 )
SHAREHOLDERS' FUNDS |  |  | 112,968 |  | 90,911

For the year ending 31 March 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 Gregory Boardman Director
18 November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Five Apples Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Five Apples Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09698210 . The registered office is 5th Floor, 30-31 Furnival Street, London, EC4A 1JQ.
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 represents fees receivable from the rendering of services. It is measured at the fair value of the consideration received or receivable net of value added taxes.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was 5 (2024: 5)
5 5
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 10,410
VAT | 47 |  | -
| 47 |  | 10,410

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 5,174 |  | 2,501
VAT | - |  | 11,572
Accruals | 21,500 |  | 38,250
| 26,674 |  | 52,323

Page 2
Page 3
Five Apples Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Share Capital

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

Page 3