Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 June 2025 30 June 2025 13310610 Mr Nicholas Johnston Mr Darren Curtis Mr Matthew Whiteley Mr Matthew Comber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13310610 2024-04-30 13310610 2025-06-30 13310610 2024-05-01 2025-06-30 13310610 frs-core:CurrentFinancialInstruments 2025-06-30 13310610 frs-core:Non-currentFinancialInstruments 2025-06-30 13310610 frs-core:ComputerEquipment 2025-06-30 13310610 frs-core:ComputerEquipment 2024-05-01 2025-06-30 13310610 frs-core:ComputerEquipment 2024-04-30 13310610 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-30 13310610 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-06-30 13310610 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 13310610 frs-core:FurnitureFittings 2025-06-30 13310610 frs-core:FurnitureFittings 2024-05-01 2025-06-30 13310610 frs-core:FurnitureFittings 2024-04-30 13310610 frs-core:OtherReservesSubtotal 2025-06-30 13310610 frs-core:SharePremium 2025-06-30 13310610 frs-core:ShareCapital 2025-06-30 13310610 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 13310610 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-06-30 13310610 frs-bus:FilletedAccounts 2024-05-01 2025-06-30 13310610 frs-bus:SmallEntities 2024-05-01 2025-06-30 13310610 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-06-30 13310610 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-06-30 13310610 frs-core:UnlistedNon-exchangeTraded 2025-06-30 13310610 frs-core:UnlistedNon-exchangeTraded 2024-04-30 13310610 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 13310610 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 13310610 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 13310610 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 13310610 frs-bus:Director1 2024-05-01 2025-06-30 13310610 frs-bus:Director2 2024-05-01 2025-06-30 13310610 frs-bus:Director3 2024-05-01 2025-06-30 13310610 frs-bus:Director4 2024-05-01 2025-06-30 13310610 frs-countries:EnglandWales 2024-05-01 2025-06-30 13310610 2023-04-30 13310610 2024-04-30 13310610 2023-05-01 2024-04-30 13310610 frs-core:CurrentFinancialInstruments 2024-04-30 13310610 frs-core:Non-currentFinancialInstruments 2024-04-30 13310610 frs-core:OtherReservesSubtotal 2024-04-30 13310610 frs-core:SharePremium 2024-04-30 13310610 frs-core:ShareCapital 2024-04-30 13310610 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 13310610
Sourceflow Ltd.
Unaudited Financial Statements
For the Period 1 May 2024 to 30 June 2025
Bennett Verby Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Sourceflow Ltd.
Contents
Contents

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

Page 1
Sourceflow Ltd.
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 13310610

| 30 June 2025 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 131,552 |  | 91,209
Tangible Assets | 5 |  | 14,708 |  | 16,430
Investments | 6 |  | 10,000 |  | 10,000
|  |  | 156,260 |  | 117,639
CURRENT ASSETS
Debtors | 7 | 613,681 |  | 371,314 |
Cash at bank and in hand |  | 172,099 |  | 273,911 |
|  | 785,780 |  | 645,225 |
Creditors: Amounts Falling Due Within One Year | 8 | (211,421 ) |  | (112,421 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 574,359 |  | 532,804
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 730,619 |  | 650,443
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (870,083 ) |  | (824,171 )
NET LIABILITIES |  |  | (139,464 ) |  | (173,728 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Share premium account |  |  | 300,000 |  | 300,000
Other reserves |  |  | 40,406 |  | -
Profit and Loss Account |  |  | (479,872 ) |  | (473,730 )
SHAREHOLDERS' FUNDS |  |  | (139,464) |  | (173,728)

Page 1
Page 2
Sourceflow Ltd.
Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 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 Matthew Comber Director
1 December 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sourceflow Ltd.
Notes to the Financial Statements
For the Period 1 May 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Sourceflow Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 13310610 . The registered office is Gresley House Ff4 Gresley House, Ten Pound Walk, Doncaster, DN4 5HX.
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. 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. The capitalised development costs are subsequently amortised to 25% on a straight line basis over their expected useful economic lives, which is 4 years.
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 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:

Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 15% Reducing balance

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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Sourceflow Ltd.
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 30 June 2025
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 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 period was: 15 (2024: 12)
15 12
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 May 2024 | 91,209
Additions | 63,145
As at 30 June 2025 | 154,354
Amortisation
As at 1 May 2024 | -
Provided during the period | 22,802
As at 30 June 2025 | 22,802
Net Book Value
As at 30 June 2025 | 131,552
As at 1 May 2024 | 91,209

Page 4
Page 5
Sourceflow Ltd.
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 30 June 2025
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 2,813 | 18,385 | 21,198
Additions | 431 | 893 | 1,324
As at 30 June 2025 | 3,244 | 19,278 | 22,522
Depreciation
As at 1 May 2024 | 926 | 3,842 | 4,768
Provided during the period | 390 | 2,656 | 3,046
As at 30 June 2025 | 1,316 | 6,498 | 7,814
Net Book Value
As at 30 June 2025 | 1,928 | 12,780 | 14,708
As at 1 May 2024 | 1,887 | 14,543 | 16,430

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 10,000
As at 30 June 2025 | 10,000
Provision
As at 1 May 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 10,000
As at 1 May 2024 | 10,000

7. Debtors

| 30 June 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 178,628 |  | 140,602
Amounts owed by participating interests | 352,417 |  | 204,459
Other debtors | 82,636 |  | 26,253
| 613,681 |  | 371,314

Page 5
Page 6
Sourceflow Ltd.
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 62,605 |  | 27,393
Other creditors | 86,034 |  | 27,418
Taxation and social security | 62,782 |  | 57,610
| 211,421 |  | 112,421

9. Creditors: Amounts Falling Due After More Than One Year

| 30 June 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 870,083 |  | 824,171

10. Share Capital

| 30 June 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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