Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12034454 Mr Paul Appleby Mr Ravinder Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12034454 2024-06-30 12034454 2025-06-30 12034454 2024-07-01 2025-06-30 12034454 frs-core:ComputerEquipment 2025-06-30 12034454 frs-core:ComputerEquipment 2024-07-01 2025-06-30 12034454 frs-core:ComputerEquipment 2024-06-30 12034454 frs-core:ShareCapital 2025-06-30 12034454 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12034454 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12034454 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12034454 frs-bus:SmallEntities 2024-07-01 2025-06-30 12034454 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12034454 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12034454 frs-bus:Director1 2024-07-01 2025-06-30 12034454 frs-bus:Director2 2024-07-01 2025-06-30 12034454 frs-countries:EnglandWales 2024-07-01 2025-06-30 12034454 2023-06-30 12034454 2024-06-30 12034454 2023-07-01 2024-06-30 12034454 frs-core:ShareCapital 2024-06-30 12034454 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 12034454
Graphifi Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Zenith Accounting & Business Solutions Ltd
Certified Accountants
DFO Consulting - Churchill House
120 Bunns Lane
Mill Hill
London
NW7 2AS
Graphifi Ltd
Contents
Contents

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

Page 1
Graphifi Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12034454

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,828 |  | 4,104
|  |  | 2,828 |  | 4,104
CURRENT ASSETS
Debtors |  | 354 |  | 2,125 |
Cash at bank |  | 73,934 |  | 52,307 |
|  | 74,288 |  | 54,432 |
Creditors: Amounts Falling Due Within One Year |  | (40,525 ) |  | (26,323 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 33,763 |  | 28,109
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 36,591 |  | 32,213
NET ASSETS |  |  | 36,591 |  | 32,213
CAPITAL AND RESERVES
Called up share capital | 5 |  | 2 |  | 2
Profit and Loss Account |  |  | 36,589 |  | 32,211
SHAREHOLDERS' FUNDS |  |  | 36,591 |  | 32,213

For the year 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.
The financial statements were approved by the board of directors on 15 December 2025 and were signed on its behalf by:-

Mr Ravinder Singh Director
15 December 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Graphifi Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Graphifi Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12034454 . The registered office is The Enterprise Centre University Of East Anglia, Norwich Research Park, Norwich, NR4 7TJ.
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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 FRS 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. 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% Straight Line Method

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2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable 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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
Graphifi Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 2)
4 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 July 2024 | 6,380
As at 30 June 2025 | 6,380
Depreciation
As at 1 July 2024 | 2,276
Provided during the period | 1,276
As at 30 June 2025 | 3,552
Net Book Value
As at 30 June 2025 | 2,828
As at 1 July 2024 | 4,104

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5. Share Capital

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

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