Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04045495 Mr Gareth Cooper Mr Timothy Cooper Mr Timothy Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04045495 2024-08-31 04045495 2025-08-31 04045495 2024-09-01 2025-08-31 04045495 frs-core:CurrentFinancialInstruments 2025-08-31 04045495 frs-core:Non-currentFinancialInstruments 2025-08-31 04045495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 04045495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 04045495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 04045495 frs-core:FurnitureFittings 2025-08-31 04045495 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04045495 frs-core:FurnitureFittings 2024-08-31 04045495 frs-core:NetGoodwill 2025-08-31 04045495 frs-core:NetGoodwill 2024-09-01 2025-08-31 04045495 frs-core:NetGoodwill 2024-08-31 04045495 frs-core:MotorVehicles 2025-08-31 04045495 frs-core:MotorVehicles 2024-09-01 2025-08-31 04045495 frs-core:MotorVehicles 2024-08-31 04045495 frs-core:SharePremium 2025-08-31 04045495 frs-core:ShareCapital 2025-08-31 04045495 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04045495 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04045495 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04045495 frs-bus:SmallEntities 2024-09-01 2025-08-31 04045495 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 04045495 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04045495 frs-bus:OrdinaryShareClass2 2024-09-01 2025-08-31 04045495 frs-bus:OrdinaryShareClass2 2025-08-31 04045495 frs-bus:OrdinaryShareClass3 2024-09-01 2025-08-31 04045495 frs-bus:OrdinaryShareClass3 2025-08-31 04045495 frs-bus:PreferenceShareClass4 2024-09-01 2025-08-31 04045495 frs-bus:PreferenceShareClass4 2025-08-31 04045495 frs-core:DeferredTaxation 2024-09-01 2025-08-31 04045495 frs-core:DeferredTaxation 2024-08-31 04045495 frs-core:DeferredTaxation 2025-08-31 04045495 frs-core:UnlistedNon-exchangeTraded 2025-08-31 04045495 frs-core:UnlistedNon-exchangeTraded 2024-08-31 04045495 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 04045495 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 04045495 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 04045495 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 04045495 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 04045495 frs-bus:Director1 2024-09-01 2025-08-31 04045495 frs-bus:Director2 2024-09-01 2025-08-31 04045495 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 04045495 frs-countries:EnglandWales 2024-09-01 2025-08-31 04045495 2023-08-31 04045495 2024-08-31 04045495 2023-09-01 2024-08-31 04045495 frs-core:CurrentFinancialInstruments 2024-08-31 04045495 frs-core:Non-currentFinancialInstruments 2024-08-31 04045495 frs-core:SharePremium 2024-08-31 04045495 frs-core:ShareCapital 2024-08-31 04045495 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04045495 frs-bus:OrdinaryShareClass2 2023-09-01 2024-08-31 04045495 frs-bus:OrdinaryShareClass3 2023-09-01 2024-08-31 04045495 frs-bus:PreferenceShareClass4 2023-09-01 2024-08-31
Registered number: 04045495
Outgoing Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Outgoing Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Outgoing Limited
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Outgoing Limited for the year ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Outgoing Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Outgoing Limited , as a body, in accordance with the terms of our engagement letter dated 25/05/2022. Our work has been undertaken solely to prepare for your approval the accounts of Outgoing Limited and state those matters that we have agreed to state to the directors of Outgoing Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Outgoing Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Outgoing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Outgoing Limited . You consider that Outgoing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Outgoing Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

4th December 2025

Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Page 1
Page 2
Outgoing Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04045495

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 197,387 |  | 209,601
Investments | 6 |  | 109,000 |  | 109,005
|  |  | 306,387 |  | 318,606
CURRENT ASSETS
Debtors | 7 | 166,806 |  | 182,822 |
Cash at bank and in hand |  | 123,533 |  | 166,688 |
|  | 290,339 |  | 349,510 |
Creditors: Amounts Falling Due Within One Year | 8 | (126,292 ) |  | (31,831 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 164,047 |  | 317,679
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 470,434 |  | 636,285
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (270,487 ) |  | (434,507 )
NET ASSETS |  |  | 199,947 |  | 201,778
CAPITAL AND RESERVES
Called up share capital | 11 |  | 547,901 |  | 547,901
Share premium account |  |  | 86,520 |  | 86,520
Profit and Loss Account |  |  | (434,474 ) |  | (432,643 )
SHAREHOLDERS' FUNDS |  |  | 199,947 |  | 201,778

Page 2
Page 3
Outgoing Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Timothy Cooper Director
4th December 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Outgoing Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Outgoing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04045495 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, SK9 4LY.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the Balance Sheet and amortised over its estimated useful life up to a maximum of 20 years. This length of time is presumed to be the maximum useful life of purchased goodwill because it is difficult to make projections beyond this period.Goodwill is reviewed for impairment at the end of the first full financial year following each acquisition and subsequently as and when necessary if circumstances emerge that indicate that the carrying value may not be recoverable.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.

Motor Vehicles | 20% on cost
Fixtures & Fittings | 20% on cost

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
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.8. Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 4
Page 5
Outgoing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.9. Investment in unlisted companies
Investments in unlisted companies are initially recognised at cost. Investments in unlisted companies whose market value can reliably be determined are measured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 277,672 | 295,752 | 573,424
As at 31 August 2025 | 277,672 | 295,752 | 573,424
Amortisation
As at 1 September 2024 | 277,672 | 86,151 | 363,823
Provided during the period | - | 12,214 | 12,214
As at 31 August 2025 | 277,672 | 98,365 | 376,037
Net Book Value
As at 31 August 2025 | - | 197,387 | 197,387
As at 1 September 2024 | - | 209,601 | 209,601

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 65,973 | 30,066 | 96,039
As at 31 August 2025 | 65,973 | 30,066 | 96,039
Depreciation
As at 1 September 2024 | 65,973 | 30,066 | 96,039
As at 31 August 2025 | 65,973 | 30,066 | 96,039
Net Book Value
As at 31 August 2025 | - | - | -
As at 1 September 2024 | - | - | -

Page 5
Page 6
Outgoing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 109,005
Disposals | (5 )
As at 31 August 2025 | 109,000
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 109,000
As at 1 September 2024 | 109,005

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,146 |  | 16,735
Other debtors | 148,660 |  | 166,087
| 166,806 |  | 182,822

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 76,488 |  | (5,323 )
Other creditors | 47,943 |  | 35,395
Taxation and social security | 1,861 |  | 1,759
| 126,292 |  | 31,831

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 9,167 |  | 19,167
Amounts owed to group undertakings | 16 |  | 154,808
Other creditors | 261,304 |  | 260,532
| 270,487 |  | 434,507

Page 6
Page 7
Outgoing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 September 2024 | (107,587 ) | (107,587)
Deferred taxation | 3,584 | 3,584
Balance at 31 August 2025 | (104,003 ) | (104,003)

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,980 Ordinary A shares of £ 1 each | 1,980 |  | 1,980
200 Ordinary B shares of £ 1 each | 200 |  | 200
| 2,180 |  | 2,180

Preference Shares

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
545,721 Preference C shares of £ 1 each | 545,721 |  | 545,721

12. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 7