Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 03563122 F Saberian A Saberian iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03563122 2024-05-31 03563122 2025-05-31 03563122 2024-06-01 2025-05-31 03563122 frs-core:CurrentFinancialInstruments 2025-05-31 03563122 frs-core:Non-currentFinancialInstruments 2025-05-31 03563122 frs-core:BetweenOneFiveYears 2025-05-31 03563122 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 03563122 frs-core:FurnitureFittings 2025-05-31 03563122 frs-core:FurnitureFittings 2024-06-01 2025-05-31 03563122 frs-core:FurnitureFittings 2024-05-31 03563122 frs-core:NetGoodwill 2025-05-31 03563122 frs-core:NetGoodwill 2024-06-01 2025-05-31 03563122 frs-core:NetGoodwill 2024-05-31 03563122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 03563122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 03563122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 03563122 frs-core:MoreThanFiveYears 2025-05-31 03563122 frs-core:MotorVehicles 2025-05-31 03563122 frs-core:MotorVehicles 2024-06-01 2025-05-31 03563122 frs-core:MotorVehicles 2024-05-31 03563122 frs-core:OtherResidualIntangibleAssets 2025-05-31 03563122 frs-core:OtherResidualIntangibleAssets 2024-06-01 2025-05-31 03563122 frs-core:OtherResidualIntangibleAssets 2024-05-31 03563122 frs-core:PlantMachinery 2025-05-31 03563122 frs-core:PlantMachinery 2024-06-01 2025-05-31 03563122 frs-core:PlantMachinery 2024-05-31 03563122 frs-core:WithinOneYear 2025-05-31 03563122 frs-core:SharePremium 2025-05-31 03563122 frs-core:ShareCapital 2025-05-31 03563122 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 03563122 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03563122 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 03563122 frs-bus:SmallEntities 2024-06-01 2025-05-31 03563122 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03563122 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03563122 frs-core:CostValuation 2024-05-31 03563122 frs-core:AdditionsToInvestments 2025-05-31 03563122 frs-core:CostValuation 2025-05-31 03563122 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 03563122 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 03563122 frs-bus:Director1 2024-06-01 2025-05-31 03563122 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 03563122 frs-countries:EnglandWales 2024-06-01 2025-05-31 03563122 2023-05-31 03563122 2024-05-31 03563122 2023-06-01 2024-05-31 03563122 frs-core:CurrentFinancialInstruments 2024-05-31 03563122 frs-core:Non-currentFinancialInstruments 2024-05-31 03563122 frs-core:BetweenOneFiveYears 2024-05-31 03563122 frs-core:MoreThanFiveYears 2024-05-31 03563122 frs-core:MotorVehicles 2023-06-01 2024-05-31 03563122 frs-core:PlantMachinery 2023-06-01 2024-05-31 03563122 frs-core:WithinOneYear 2024-05-31 03563122 frs-core:SharePremium 2024-05-31 03563122 frs-core:ShareCapital 2024-05-31 03563122 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 03563122
Fingerprint FO+ Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Fingerprint FO+ Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
Fingerprint FO+ Limited
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 03563122

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,250 |  | 9,250
Tangible Assets | 5 |  | 195,423 |  | 153,213
Investments | 6 |  | 439,200 |  | -
|  |  | 640,873 |  | 162,463
CURRENT ASSETS
Stocks | 7 | 8,425 |  | 11,146 |
Debtors | 8 | 354,628 |  | 288,358 |
Cash at bank and in hand |  | 81,015 |  | 133,215 |
|  | 444,068 |  | 432,719 |
Creditors: Amounts Falling Due Within One Year | 9 | (507,615 ) |  | (296,010 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,547 ) |  | 136,709
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 577,326 |  | 299,172
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (344,414 ) |  | (63,516 )
NET ASSETS |  |  | 232,912 |  | 235,656
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Share premium account |  |  | 36,736 |  | 36,736
Income Statement |  |  | 196,076 |  | 198,820
SHAREHOLDERS' FUNDS |  |  | 232,912 |  | 235,656

Page 1
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Fingerprint FO+ Limited
Statement of Financial Position (continued)
As At 31 May 2025
For the year ending 31 May 2025 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 his 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 Income Statement.
On behalf of the board

F Saberian Director
09/02/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
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Fingerprint FO+ Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Fingerprint FO+ Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03563122 . The registered office is Unit 4 Alders Court, Watchmead, Welwyn Garden City, Hertfordshire, AL7 1LT.
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 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the copyrights to three books which were purchased during the year ended 31 May 2007.Amortisation was provided for these over 10 years.
2.5. 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:

Leasehold | Over 10 years
Plant & Machinery | 15% to 20% on reducing balance
Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 20% on reducing balance

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Fingerprint FO+ Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.8. 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: 13 (2024: 13)
13 13
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 15,000 | 7,000 | 22,000
As at 31 May 2025 | 15,000 | 7,000 | 22,000
Amortisation
As at 1 June 2024 | 5,750 | 7,000 | 12,750
Provided during the period | 3,000 | - | 3,000
As at 31 May 2025 | 8,750 | 7,000 | 15,750
Net Book Value
As at 31 May 2025 | 6,250 | - | 6,250
As at 1 June 2024 | 9,250 | - | 9,250

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | - | 386,679 | 54,463 | 111,780 | 552,922
Additions | 50,066 | 26,000 | - | 1,843 | 77,909
As at 31 May 2025 | 50,066 | 412,679 | 54,463 | 113,623 | 630,831

...CONTINUED
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Fingerprint FO+ Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024 | - | 302,289 | 10,893 | 86,527 | 399,709
Provided during the period | 5,007 | 16,560 | 8,714 | 5,418 | 35,699
As at 31 May 2025 | 5,007 | 318,849 | 19,607 | 91,945 | 435,408
Net Book Value
As at 31 May 2025 | 45,059 | 93,830 | 34,856 | 21,678 | 195,423
As at 1 June 2024 | - | 84,390 | 43,570 | 25,253 | 153,213

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 54,666 |  | 52,366
Motor Vehicles | 22,600 |  | 23,542
| 77,266 |  | 75,908

6. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 June 2024 | -
Additions | 439,200
As at 31 May 2025 | 439,200
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 439,200
As at 1 June 2024 | -

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 6,800 |  | 5,600
Work in progress | 1,625 |  | 5,546
| 8,425 |  | 11,146

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Fingerprint FO+ Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 282,290 |  | 266,777
Prepayments and accrued income | 11,982 |  | 8,751
Other debtors | 60,356 |  | 12,830
| 354,628 |  | 288,358

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 20,471 |  | 30,757
Trade creditors | 120,210 |  | 136,489
Bank loans and overdrafts | 17,438 |  | 19,000
Other loans | 36,411 |  | 31,592
Corporation tax | 7 |  | 7
Other taxes and social security | 4,302 |  | 6,842
VAT | 16,583 |  | 19,887
Net wages | 400 |  | -
Other creditors | 165,323 |  | 7,368
Accruals and deferred income | 7,337 |  | 8,651
Director's loan account | 69,817 |  | 35,417
Amounts owed to subsidiaries | 49,316 |  | -
| 507,615 |  | 296,010

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 28,808 |  | 29,050
Bank loans | - |  | 17,438
Other loans | 120,406 |  | 17,028
Other creditors | 15,200 |  | -
Amounts owed to subsidiaries | 180,000 |  | -
| 344,414 |  | 63,516

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 20,471 |  | 30,757
Later than one year and not later than five years | 28,808 |  | 29,050
| 49,279 |  | 59,807
| 49,279 |  | 59,807

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Fingerprint FO+ Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 13,500
Later than one year and not later than five years | 87,190 |  | 124,848
Later than five years | 476,667 |  | -
| 563,857 |  | 138,348

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