Acorah Software Products - Accounts Production 16.8.200 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13549018 Miss J K Saleh Mrs E L Birks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13549018 2024-08-31 13549018 2025-08-31 13549018 2024-09-01 2025-08-31 13549018 frs-core:CurrentFinancialInstruments 2025-08-31 13549018 frs-core:BetweenOneFiveYears 2025-08-31 13549018 frs-core:ComputerEquipment 2025-08-31 13549018 frs-core:ComputerEquipment 2024-09-01 2025-08-31 13549018 frs-core:ComputerEquipment 2024-08-31 13549018 frs-core:FurnitureFittings 2025-08-31 13549018 frs-core:FurnitureFittings 2024-09-01 2025-08-31 13549018 frs-core:FurnitureFittings 2024-08-31 13549018 frs-core:WithinOneYear 2025-08-31 13549018 frs-core:ShareCapital 2025-08-31 13549018 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13549018 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13549018 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 13549018 frs-bus:SmallEntities 2024-09-01 2025-08-31 13549018 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13549018 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13549018 frs-bus:Director1 2024-09-01 2025-08-31 13549018 frs-bus:Director2 2024-09-01 2025-08-31 13549018 frs-countries:EnglandWales 2024-09-01 2025-08-31 13549018 2023-08-31 13549018 2024-08-31 13549018 2023-09-01 2024-08-31 13549018 frs-core:CurrentFinancialInstruments 2024-08-31 13549018 frs-core:BetweenOneFiveYears 2024-08-31 13549018 frs-core:WithinOneYear 2024-08-31 13549018 frs-core:ShareCapital 2024-08-31 13549018 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 13549018
Exactia Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Exactia Limited
Contents
Contents

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

Page 1
Exactia Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 13549018

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,931 |  | 17,959
|  |  | 11,931 |  | 17,959
CURRENT ASSETS
Debtors | 5 | 124,994 |  | 139,839 |
Cash at bank and in hand |  | 177,265 |  | 57,079 |
|  | 302,259 |  | 196,918 |
Creditors: Amounts Falling Due Within One Year | 6 | (352,560 ) |  | (208,565 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (50,301 ) |  | (11,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (38,370 ) |  | 6,312
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,983 ) |  | (4,490 )
NET (LIABILITIES)/ASSETS |  |  | (41,353 ) |  | 1,822
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 1
Profit and Loss Account |  |  | (41,553 ) |  | 1,821
SHAREHOLDERS' FUNDS |  |  | (41,353) |  | 1,822

Page 1
Page 2
Exactia 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

Miss J K Saleh Director
10 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Exactia Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Exactia Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13549018 . The registered office is Hanover Buildings, 11-13 Hanover Street , Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

Fixtures and fittings | 20% Straight line
Computer equipment | 20% Straight line

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
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Exactia Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Fixtures and fittings | Computer equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 26,973 | 3,170 | 30,143
As at 31 August 2025 | 26,973 | 3,170 | 30,143
Depreciation
As at 1 September 2024 | 10,464 | 1,720 | 12,184
Provided during the period | 5,394 | 634 | 6,028
As at 31 August 2025 | 15,858 | 2,354 | 18,212
Net Book Value
As at 31 August 2025 | 11,115 | 816 | 11,931
As at 1 September 2024 | 16,509 | 1,450 | 17,959

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 109,966 |  | 129,552
Prepayments and accrued income | 793 |  | 774
Other taxes and social security | 14,235 |  | 9,513
| 124,994 |  | 139,839

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 269,963 |  | 137,728
Bank loans and overdrafts | 6,763 |  | -
Corporation tax | 10,701 |  | 17,943
VAT | 14,517 |  | 9,264
Other creditors | 16,647 |  | 8,893
Accruals and deferred income | 2,005 |  | 1,900
Directors' loan accounts | 31,964 |  | 32,837
| 352,560 |  | 208,565

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 1

Page 4
Page 5
Exactia Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 8,537 |  | 4,800
Later than one year and not later than five years | 25,612 |  | -
| 34,149 |  | 4,800

9. Related Party Transactions
The following related party transactions were undertaken during the year:
A director of the company withdrew amounts totalling £28,034 (2024: £46,987), introduced £10,564(2024: £16,213) and was paid dividends of £16,600 (2024: £15,000). At the balance sheet date the company owed the director £31,963 (2024: £32,832).
A director of the company withdrew amounts totalling £26,321 (2024: £39,591), introduced £9,718 (2024: £8,395) and was paid dividends of £16,600 (2024: £26,200).At the balance sheet date the company owed the director £1 (2024: £4).
Dividends were paid to the directors in respect of their shareholdings totalling £16,600 (2024: £41,200).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 5