Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10130857 Mrs Rachel Smeed Mr Matthew Smeed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10130857 2024-04-30 10130857 2025-04-30 10130857 2024-05-01 2025-04-30 10130857 frs-core:CurrentFinancialInstruments 2025-04-30 10130857 frs-core:ComputerEquipment 2025-04-30 10130857 frs-core:ComputerEquipment 2024-05-01 2025-04-30 10130857 frs-core:ComputerEquipment 2024-04-30 10130857 frs-core:OtherResidualIntangibleAssets 2025-04-30 10130857 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 10130857 frs-core:OtherResidualIntangibleAssets 2024-04-30 10130857 frs-core:PlantMachinery 2024-05-01 2025-04-30 10130857 frs-core:ShareCapital 2025-04-30 10130857 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10130857 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10130857 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10130857 frs-bus:SmallEntities 2024-05-01 2025-04-30 10130857 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 10130857 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10130857 frs-bus:OrdinaryShareClass2 2024-05-01 2025-04-30 10130857 frs-bus:OrdinaryShareClass2 2025-04-30 10130857 frs-bus:OrdinaryShareClass3 2024-05-01 2025-04-30 10130857 frs-bus:OrdinaryShareClass3 2025-04-30 10130857 frs-core:DeferredTaxation 2024-05-01 2025-04-30 10130857 frs-core:DeferredTaxation 2024-04-30 10130857 frs-core:DeferredTaxation 2025-04-30 10130857 frs-bus:Director1 2024-05-01 2025-04-30 10130857 frs-bus:Director2 2024-05-01 2025-04-30 10130857 frs-countries:EnglandWales 2024-05-01 2025-04-30 10130857 2023-04-30 10130857 2024-04-30 10130857 2023-05-01 2024-04-30 10130857 frs-core:CurrentFinancialInstruments 2024-04-30 10130857 frs-core:ShareCapital 2024-04-30 10130857 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10130857 frs-bus:OrdinaryShareClass2 2023-05-01 2024-04-30 10130857 frs-bus:OrdinaryShareClass3 2023-05-01 2024-04-30
Registered number: 10130857
Sisu Psychology Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Sisu Psychology Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Sisu Psychology Limited
Accountant's Report
For The Year Ended 30 April 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Sisu Psychology Limited for the year ended 30 April 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Sisu Psychology 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 Sisu Psychology Limited , as a body, in accordance with the terms of our engagement letter dated 05 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Sisu Psychology Limited and state those matters that we have agreed to state to the directors of Sisu Psychology 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 Sisu Psychology Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Sisu Psychology 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 Sisu Psychology Limited . You consider that Sisu Psychology 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 Sisu Psychology 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.

27th January 2026

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
Sisu Psychology Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 10130857

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 12,241 |  | 14,401
Tangible Assets | 5 |  | 299 |  | -
|  |  | 12,540 |  | 14,401
CURRENT ASSETS
Debtors | 6 | 12,049 |  | 24,396 |
Cash at bank and in hand |  | 16,058 |  | 32,114 |
|  | 28,107 |  | 56,510 |
Creditors: Amounts Falling Due Within One Year | 7 | (15,746 ) |  | (21,511 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,361 |  | 34,999
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,901 |  | 49,400
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (3,135 ) |  | (3,600 )
NET ASSETS |  |  | 21,766 |  | 45,800
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 21,666 |  | 45,700
SHAREHOLDERS' FUNDS |  |  | 21,766 |  | 45,800

Page 2
Page 3
Sisu Psychology 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.
On behalf of the board

Mr Matthew Smeed Director
27th January 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Sisu Psychology Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Sisu Psychology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10130857 . 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 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 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.
2.3. 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:

Plant & Machinery | 15% Reducing balance method
Computer Equipment | 33% Straight line method

2.4. 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 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.
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 asset reflects 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 or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
Sisu Psychology Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 May 2024 | 32,691
As at 30 April 2025 | 32,691
Amortisation
As at 1 May 2024 | 18,290
Provided during the period | 2,160
As at 30 April 2025 | 20,450
Net Book Value
As at 30 April 2025 | 12,241
As at 1 May 2024 | 14,401

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 1,250
Additions | 371
Disposals | (1,250 )
As at 30 April 2025 | 371
Depreciation
As at 1 May 2024 | 1,250
Provided during the period | 72
Disposals | (1,250 )
As at 30 April 2025 | 72
Net Book Value
As at 30 April 2025 | 299
As at 1 May 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,368 |  | 24,084
Other debtors | 681 |  | 312
| 12,049 |  | 24,396

Page 5
Page 6
Sisu Psychology Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,996 |  | 372
Taxation and social security | 12,750 |  | 21,139
| 15,746 |  | 21,511

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,135 |  | 3,600

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 May 2024 | 3,600 | 3,600
Utilised | (465 ) | (465)
Balance at 30 April 2025 | 3,135 | 3,135

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
60 Ordinary A shares of £ 1.00 each | 60 |  | 60
40 Ordinary B shares of £ 1.00 each | 40 |  | 40
| 100 |  | 100

Page 6