Acorah Software Products - Accounts Production 16.7.461 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09672862 T Moore E Jenavs A Eaglestone J Strods iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09672862 2024-07-31 09672862 2025-07-31 09672862 2024-08-01 2025-07-31 09672862 frs-core:CurrentFinancialInstruments 2025-07-31 09672862 frs-core:Non-currentFinancialInstruments 2025-07-31 09672862 frs-core:ComputerEquipment 2025-07-31 09672862 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09672862 frs-core:ComputerEquipment 2024-07-31 09672862 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09672862 frs-core:OtherResidualIntangibleAssets 2025-07-31 09672862 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 09672862 frs-core:OtherResidualIntangibleAssets 2024-07-31 09672862 frs-core:SharePremium 2025-07-31 09672862 frs-core:ShareCapital 2025-07-31 09672862 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09672862 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09672862 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09672862 frs-bus:SmallEntities 2024-08-01 2025-07-31 09672862 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09672862 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09672862 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 09672862 frs-bus:OrdinaryShareClass1 2025-07-31 09672862 frs-bus:OrdinaryShareClass2 2024-08-01 2025-07-31 09672862 frs-bus:OrdinaryShareClass2 2025-07-31 09672862 frs-bus:OrdinaryShareClass3 2024-08-01 2025-07-31 09672862 frs-bus:OrdinaryShareClass3 2025-07-31 09672862 frs-core:CostValuation 2024-07-31 09672862 frs-core:DisposalsRepaymentsInvestments 2025-07-31 09672862 frs-core:CostValuation 2025-07-31 09672862 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 09672862 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-07-31 09672862 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 09672862 frs-bus:Director1 2024-08-01 2025-07-31 09672862 frs-bus:Director2 2024-08-01 2025-07-31 09672862 frs-bus:Director3 2024-08-01 2025-07-31 09672862 frs-bus:Director4 2024-08-01 2025-07-31 09672862 frs-countries:EnglandWales 2024-08-01 2025-07-31 09672862 2023-07-31 09672862 2024-07-31 09672862 2023-08-01 2024-07-31 09672862 frs-core:CurrentFinancialInstruments 2024-07-31 09672862 frs-core:Non-currentFinancialInstruments 2024-07-31 09672862 frs-core:SharePremium 2024-07-31 09672862 frs-core:ShareCapital 2024-07-31 09672862 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09672862 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 09672862 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 09672862 frs-bus:OrdinaryShareClass3 2023-08-01 2024-07-31
Registered number: 09672862
Edurio Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
GN Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09672862
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 380,652 218,964
Tangible Assets 5 23,256 17,745
Investments 6 - 1
403,908 236,710
CURRENT ASSETS
Debtors 7 212,866 283,548
Cash at bank and in hand 159,753 197,687
372,619 481,235
Creditors: Amounts Falling Due Within One Year 8 (1,026,941 ) (1,024,659 )
NET CURRENT ASSETS (LIABILITIES) (654,322 ) (543,424 )
TOTAL ASSETS LESS CURRENT LIABILITIES (250,414 ) (306,714 )
Creditors: Amounts Falling Due After More Than One Year 9 - (24,167 )
NET LIABILITIES (250,414 ) (330,881 )
CAPITAL AND RESERVES
Called up share capital 10 206 204
Share premium account 1,306,449 1,305,278
Profit and Loss Account (1,557,069 ) (1,636,363 )
SHAREHOLDERS' FUNDS (250,414) (330,881)
Page 1
Page 2
For the year ending 31 July 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
E Jenavs
Director
01/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Edurio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09672862 . The registered office is 27 Old Gloucester Street, London, WC1N 3AX.
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.
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 on  straight line basis over their expected useful economic lives, typically this is 5 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 5 years straight line
Computer Equipment 3 years 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.
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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2024: 34)
41 34
4. Intangible Assets
Other
£
Cost
As at 1 August 2024 242,934
Additions 222,130
As at 31 July 2025 465,064
Amortisation
As at 1 August 2024 23,970
Provided during the period 60,442
As at 31 July 2025 84,412
Net Book Value
As at 31 July 2025 380,652
As at 1 August 2024 218,964
5. Tangible Assets
Computer Equipment
£
Cost or Valuation
As at 1 August 2024 48,631
Additions 16,628
Disposals (6,710 )
Revaluation 6,524
As at 31 July 2025 65,073
Depreciation
As at 1 August 2024 30,886
Provided during the period 11,063
Disposals (6,710 )
On revaluations 6,578
As at 31 July 2025 41,817
Net Book Value
As at 31 July 2025 23,256
As at 1 August 2024 17,745
Page 4
Page 5
6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 August 2024 2,399
Disposals (2,399 )
As at 31 July 2025 -
Provision
As at 1 August 2024 2,398
Disposals (2,398 )
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 1
The subsidiary was disposed of during the year with no recoverable amounts.
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 164,364 258,719
Prepayments and accrued income 48,025 22,559
Other debtors 351 2,270
Net wages 126 -
212,866 283,548
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,400 18,552
Bank loans and overdrafts 14,167 -
Corporation tax 136 -
Other taxes and social security 50,724 43,077
VAT 65,089 89,394
Other creditors 3,285 7,368
Accruals and deferred income 878,140 866,268
1,026,941 1,024,659
Included within accruals and deferred income is £873,517 (2024: £839,252) of deferred revenue that relates to invoices issued before the year end but is in reltion to ongoing services that have not been delivered by the balance sheet date.  
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 24,167
Page 5
Page 6
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1,063,350 Ordinary Shares of £ 0.0001 each 106 106
595,419 Ordinary A shares of £ 0.0001 each 60 59
216,517 Ordinary B shares of £ 0.0001 each 22 21
179,057 Ordinary Conversion shares of £ 0.0001 each 18 18
206 204
During the year 2,439 Ordinary B Shares were issued. The £1 increase on Ordianry A shares represents a rouding difference. 
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