Acorah Software Products - Accounts Production 16.8.200 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09347868 Mrs Elizabeth Sharpley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09347868 2023-12-31 09347868 2024-12-31 09347868 2024-01-01 2024-12-31 09347868 frs-core:CurrentFinancialInstruments 2024-12-31 09347868 frs-core:Non-currentFinancialInstruments 2024-12-31 09347868 frs-core:BetweenOneFiveYears 2024-12-31 09347868 frs-core:ComputerEquipment 2024-12-31 09347868 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09347868 frs-core:ComputerEquipment 2023-12-31 09347868 frs-core:FurnitureFittings 2024-12-31 09347868 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09347868 frs-core:FurnitureFittings 2023-12-31 09347868 frs-core:MoreThanFiveYears 2024-12-31 09347868 frs-core:MotorVehicles 2024-12-31 09347868 frs-core:MotorVehicles 2024-01-01 2024-12-31 09347868 frs-core:MotorVehicles 2023-12-31 09347868 frs-core:PlantMachinery 2024-12-31 09347868 frs-core:PlantMachinery 2024-01-01 2024-12-31 09347868 frs-core:PlantMachinery 2023-12-31 09347868 frs-core:WithinOneYear 2024-12-31 09347868 frs-core:ShareCapital 2024-12-31 09347868 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09347868 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09347868 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09347868 frs-bus:SmallEntities 2024-01-01 2024-12-31 09347868 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09347868 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09347868 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09347868 frs-core:UnlistedNon-exchangeTraded 2023-12-31 09347868 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 09347868 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09347868 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 09347868 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09347868 frs-bus:Director1 2024-01-01 2024-12-31 09347868 frs-bus:Director1 2023-12-31 09347868 frs-bus:Director1 2024-12-31 09347868 frs-countries:EnglandWales 2024-01-01 2024-12-31 09347868 2022-12-31 09347868 2023-12-31 09347868 2023-01-01 2023-12-31 09347868 frs-core:CurrentFinancialInstruments 2023-12-31 09347868 frs-core:Non-currentFinancialInstruments 2023-12-31 09347868 frs-core:BetweenOneFiveYears 2023-12-31 09347868 frs-core:MoreThanFiveYears 2023-12-31 09347868 frs-core:WithinOneYear 2023-12-31 09347868 frs-core:ShareCapital 2023-12-31 09347868 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09347868
Registered Office (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09347868
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,394 55,796
Investments 5 1 1
42,395 55,797
CURRENT ASSETS
Debtors 6 2,170,402 933,377
Cash at bank and in hand 12,655 111,268
2,183,057 1,044,645
Creditors: Amounts Falling Due Within One Year 7 (1,753,868 ) (787,817 )
NET CURRENT ASSETS (LIABILITIES) 429,189 256,828
TOTAL ASSETS LESS CURRENT LIABILITIES 471,584 312,625
Creditors: Amounts Falling Due After More Than One Year 8 (4,167 ) (14,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,598 ) (13,949 )
NET ASSETS 456,819 284,509
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 456,818 284,508
SHAREHOLDERS' FUNDS 456,819 284,509
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Elizabeth Sharpley
Director
22nd December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Registered Office (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09347868 . The registered office is 85 Great Portland Street, First Floor, London, W1W 7LT.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% on cost
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 55 (2023: 46)
55 46
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 1,200 24,017 127,059 73,535 225,811
Additions - 4,750 2,345 12,649 19,744
Disposals (1,200 ) - (4,539 ) (30,050 ) (35,789 )
As at 31 December 2024 - 28,767 124,865 56,134 209,766
Depreciation
As at 1 January 2024 820 12,280 109,666 47,249 170,015
Provided during the period 95 2,347 10,830 12,622 25,894
Disposals (915 ) - (4,383 ) (23,239 ) (28,537 )
As at 31 December 2024 - 14,627 116,113 36,632 167,372
Net Book Value
As at 31 December 2024 - 14,140 8,752 19,502 42,394
As at 1 January 2024 380 11,737 17,393 26,286 55,796
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2024 1
As at 31 December 2024 1
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 1
As at 1 January 2024 1
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 77,526 21,921
Amounts owed by group undertakings 8,198 39,132
Amounts owed by participating interests 262,993 112,755
Other debtors 1,536,342 759,569
1,885,059 933,377
Due after more than one year
Other debtors 285,343 -
2,170,402 933,377
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Page 5
Within Debtors includes a total of £809,976 due from five companies under common control, all of which are interest free and are repayable on demand.
One of the companies, Myco Ltd, represents £481,085 of the balance due from companies under common control. 
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 288,048 154,586
Bank loans and overdrafts 10,000 10,000
Other creditors 616,569 14,629
Taxation and social security 839,251 608,602
1,753,868 787,817
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,167 14,167
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 262,091 287,004
Later than one year and not later than five years 436,264 861,012
Later than five years 96,770 -
795,125 1,148,016
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mrs Elizabeth Sharpley (1,038 ) 889,289 (42,790 ) - 845,461
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
Inlcuded in administration costs for the year, are costs for use of licenses from Myco Ltd, which is a company under common control. The costs were treated at market value and amounted to a total of £785,636 in the financial statements. 
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