Acorah Software Products - Accounts Production 16.6.950 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09186951 Mr Paul Barnes Miss Amanda Wilcox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09186951 2024-08-31 09186951 2025-08-31 09186951 2024-09-01 2025-08-31 09186951 frs-core:CurrentFinancialInstruments 2025-08-31 09186951 frs-core:BetweenOneFiveYears 2025-08-31 09186951 frs-core:ComputerEquipment 2025-08-31 09186951 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09186951 frs-core:ComputerEquipment 2024-08-31 09186951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-08-31 09186951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-01 2025-08-31 09186951 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-08-31 09186951 frs-core:NetGoodwill 2025-08-31 09186951 frs-core:NetGoodwill 2024-09-01 2025-08-31 09186951 frs-core:NetGoodwill 2024-08-31 09186951 frs-core:WithinOneYear 2025-08-31 09186951 frs-core:ShareCapital 2025-08-31 09186951 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09186951 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09186951 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09186951 frs-bus:SmallEntities 2024-09-01 2025-08-31 09186951 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09186951 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09186951 frs-bus:Director1 2024-09-01 2025-08-31 09186951 frs-bus:Director2 2024-09-01 2025-08-31 09186951 frs-countries:EnglandWales 2024-09-01 2025-08-31 09186951 2023-08-31 09186951 2024-08-31 09186951 2023-09-01 2024-08-31 09186951 frs-core:CurrentFinancialInstruments 2024-08-31 09186951 frs-core:BetweenOneFiveYears 2024-08-31 09186951 frs-core:WithinOneYear 2024-08-31 09186951 frs-core:ShareCapital 2024-08-31 09186951 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09186951
MAP ACCOUNTANTS LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
MAP ACCOUNTANTS LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
MAP ACCOUNTANTS LTD
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 09186951

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 232,478 |  | 275,716
Tangible Assets | 5 |  | 13,565 |  | 16,718
|  |  | 246,043 |  | 292,434
CURRENT ASSETS
Stocks | 6 | 5,053 |  | 5,250 |
Debtors | 7 | 82,610 |  | 123,067 |
Investments | 8 | 295 |  | 900 |
Cash at bank and in hand |  | 851,439 |  | 549,689 |
|  | 939,397 |  | 678,906 |
Creditors: Amounts Falling Due Within One Year | 9 | (277,503 ) |  | (256,338 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 661,894 |  | 422,568
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 907,937 |  | 715,002
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,391 ) |  | (7,724 )
NET ASSETS |  |  | 904,546 |  | 707,278
CAPITAL AND RESERVES
Called up share capital | 10 |  | 13,200 |  | 13,200
Profit and Loss Account |  |  | 891,346 |  | 694,078
SHAREHOLDERS' FUNDS |  |  | 904,546 |  | 707,278

Page 1
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MAP ACCOUNTANTS LTD
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

Mr Paul Barnes Director
3rd December 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
MAP ACCOUNTANTS LTD
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
MAP ACCOUNTANTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09186951 . The registered office is 16 Blackfriars Street, Manchester, M3 5BQ.
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 - 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. While goodwill is typically amortised over a period of 5 years, the goodwill arising from the recent investment in Lagom is being amortised over 10 years, reflecting its longer-term strategic value.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are related to brand and systems development. It is amortised to the profit and loss account over its estimated economic life of up to 5 years.
2.5. 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 | 20% - on cost

2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
Page 3
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MAP ACCOUNTANTS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
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 pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2024: 26)
29 26
4. Intangible Assets

| Goodwill | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 385,653 | 25,770 | 411,423
Disposals | (95,056 ) | (25,770 ) | (120,826 )
As at 31 August 2025 | 290,597 | - | 290,597
Amortisation
As at 1 September 2024 | 107,828 | 27,879 | 135,707
Provided during the period | 41,893 | - | 41,893
Disposals | (91,602 ) | (27,879 ) | (119,481 )
As at 31 August 2025 | 58,119 | - | 58,119

...CONTINUED
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Page 5
MAP ACCOUNTANTS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 232,478 | - | 232,478
As at 1 September 2024 | 277,825 | (2,109 ) | 275,716

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 76,529
Additions | 2,923
Disposals | (11,000 )
As at 31 August 2025 | 68,452
Depreciation
As at 1 September 2024 | 59,811
Provided during the period | 5,409
Disposals | (10,333 )
As at 31 August 2025 | 54,887
Net Book Value
As at 31 August 2025 | 13,565
As at 1 September 2024 | 16,718

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 5,053 |  | 5,250

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 46,800 |  | 52,382
Prepayments and accrued income | 25,296 |  | 46,667
Other debtors | 2,208 |  | 11,207
Amounts owed by subsidiaries | 8,306 |  | 12,811
| 82,610 |  | 123,067

8. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Short term deposits | 295 |  | 900

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Page 6
MAP ACCOUNTANTS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 17,639 |  | 14,455
Corporation tax | 121,777 |  | 73,699
Other taxes and social security | 20,995 |  | 19,167
VAT | 93,425 |  | 86,966
Other creditors | 16,224 |  | 55,541
Accruals and deferred income | 6,924 |  | 6,346
Directors' loan accounts | 519 |  | 164
| 277,503 |  | 256,338

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 13,200 |  | 13,200

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 29,452 |  | 14,506
Later than one year and not later than five years | 45,811 |  | 4,495
| 75,263 |  | 19,001

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