Acorah Software Products - Accounts Production 16.7.461 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 03466192 Mr Allen Morgan Mr Ian Burgess Mr Ian Burgess Mr AP Morgan false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03466192 2024-04-30 03466192 2025-04-30 03466192 2024-05-01 2025-04-30 03466192 frs-core:CurrentFinancialInstruments 2025-04-30 03466192 frs-core:Non-currentFinancialInstruments 2025-04-30 03466192 frs-core:ComputerEquipment 2025-04-30 03466192 frs-core:ComputerEquipment 2024-05-01 2025-04-30 03466192 frs-core:ComputerEquipment 2024-04-30 03466192 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03466192 frs-core:SharePremium 2025-04-30 03466192 frs-core:ShareCapital 2025-04-30 03466192 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03466192 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03466192 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03466192 frs-bus:SmallEntities 2024-05-01 2025-04-30 03466192 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03466192 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03466192 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 03466192 frs-bus:OrdinaryShareClass1 2025-04-30 03466192 1 2024-05-01 2025-04-30 03466192 frs-bus:Director1 2024-05-01 2025-04-30 03466192 frs-bus:Director2 2024-05-01 2025-04-30 03466192 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 03466192 1 2024-05-01 2025-04-30 03466192 frs-countries:EnglandWales 2024-05-01 2025-04-30 03466192 2023-04-30 03466192 2024-04-30 03466192 2023-05-01 2024-04-30 03466192 frs-core:CurrentFinancialInstruments 2024-04-30 03466192 frs-core:Non-currentFinancialInstruments 2024-04-30 03466192 frs-core:SharePremium 2024-04-30 03466192 frs-core:ShareCapital 2024-04-30 03466192 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03466192 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30 03466192 1 2023-05-01 2024-04-30
Registered number: 03466192
Altien Limited
Financial Statements
For The Year Ended 30 April 2025
Altien Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Altien Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 03466192

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 403 |  | 1,449
|  |  | 403 |  | 1,449
CURRENT ASSETS
Debtors | 5 | 23,056 |  | 3,197 |
Cash at bank and in hand |  | 58,097 |  | 61,760 |
|  | 81,153 |  | 64,957 |
Creditors: Amounts Falling Due Within One Year | 6 | (110,716 ) |  | (228,705 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (29,563 ) |  | (163,748 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (29,160 ) |  | (162,299 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (92,500 ) |  | (23,500 )
NET LIABILITIES |  |  | (121,660 ) |  | (185,799 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 72,860 |  | 72,860
Share premium account |  |  | 673,960 |  | 673,960
Profit and Loss Account |  |  | (868,480 ) |  | (932,619 )
SHAREHOLDERS' FUNDS |  |  | (121,660) |  | (185,799)

Page 1
Page 2
Altien Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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.
The financial statements were approved by the board of directors on 5 December 2025 and were signed on its behalf by:

Mr Allen Morgan Director
05/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Altien Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Altien Limited Registered number 03466192 is a limited by shares company incorporated in England & Wales. The Registered Office is Trident Court, 1 Oakcroft Road, Chessington, Surrey, KT9 1BD.
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 Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Going Concern Disclosure
The going concern basis has been used reflecting the commitment of the majority shareholder to provide such finance as is necessary to maintain the operations of the business.
2.3. Turnover
Turnover represents amounts invoiced during the year, exclusive of Value Added Tax. Where the invoice relates to services to be provided in future periods, revenue is deferred and only recognised on the provision of the service. Amounts invoiced to clients in advance of delivery of service are included in accruals and deferred income.
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:

Fixtures & Fittings | Four to five years, straight line
Computer Equipment | Two to five years, straight line

2.5. Foreign Currencies
Revenues and costs incurred in currencies other than Sterling are translated into Sterling at the exchange rate prevailing on the date of the transaction. Monetary assets and liabilities are translated at the rate ruling on the balance sheet date. Gains and losses arising on the settlement or re-translation of foreign currency assets and liabilities are included within the profit and loss account for the year.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. 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.
2.8. 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
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Development | 4 |  | 4
| 5 |  | 5

Page 3
Page 4
Altien Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 18,708
Additions | 517
As at 30 April 2025 | 19,225
Depreciation
As at 1 May 2024 | 17,259
Provided during the period | 1,563
As at 30 April 2025 | 18,822
Net Book Value
As at 30 April 2025 | 403
As at 1 May 2024 | 1,449

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,500 |  | -
Other debtors | 5,492 |  | 3,197
VAT | 64 |  | -
| 23,056 |  | 3,197

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,307 |  | 452
Bank loans and overdrafts | 1,379 |  | 205
Other taxes and social security | 5,141 |  | 14,046
VAT | - |  | 3,444
Accruals and deferred income | 96,810 |  | 114,573
Directors' loan accounts | 6,079 |  | 95,985
| 110,716 |  | 228,705

Accruals and deferred income includes £92,300 (2024–£109,900) in respect of invoiced revenues that will be recognised in the next twelve months.
The director's loan, which bears no interest, is convertible at the option of the holder into Ordinary Shares of the company at a price of £1 per share.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to related parties | 92,500 |  | 23,500

Page 4
Page 5
Altien Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 72,860 |  | 72,860

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
72,860 Ordinary Shares of £ 1.00 each | 72,860 |  | 72,860

9. Controlling Party
The company's controlling party is Mr AP Morgan by virtue of his ownership of 90% of the issued share capital in the company.
Page 5