Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02096377 Mr Matthew Brown Mr James Rhodes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02096377 2024-12-31 02096377 2025-12-31 02096377 2025-01-01 2025-12-31 02096377 frs-core:CurrentFinancialInstruments 2025-12-31 02096377 frs-core:Non-currentFinancialInstruments 2025-12-31 02096377 frs-core:BetweenOneFiveYears 2025-12-31 02096377 frs-core:ComputerEquipment 2025-12-31 02096377 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02096377 frs-core:ComputerEquipment 2024-12-31 02096377 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 02096377 frs-core:FurnitureFittings 2025-12-31 02096377 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02096377 frs-core:FurnitureFittings 2024-12-31 02096377 frs-core:MoreThanFiveYears 2025-12-31 02096377 frs-core:MotorVehicles 2025-12-31 02096377 frs-core:MotorVehicles 2025-01-01 2025-12-31 02096377 frs-core:MotorVehicles 2024-12-31 02096377 frs-core:OtherResidualIntangibleAssets 2025-12-31 02096377 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 02096377 frs-core:OtherResidualIntangibleAssets 2024-12-31 02096377 frs-core:PlantMachinery 2025-12-31 02096377 frs-core:PlantMachinery 2025-01-01 2025-12-31 02096377 frs-core:PlantMachinery 2024-12-31 02096377 frs-core:WithinOneYear 2025-12-31 02096377 frs-core:CapitalRedemptionReserve 2025-12-31 02096377 frs-core:ShareCapital 2025-12-31 02096377 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02096377 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02096377 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02096377 frs-bus:SmallEntities 2025-01-01 2025-12-31 02096377 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02096377 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02096377 frs-core:DeferredTaxation 2025-01-01 2025-12-31 02096377 frs-core:DeferredTaxation 2024-12-31 02096377 frs-core:DeferredTaxation 2025-12-31 02096377 frs-core:UnlistedNon-exchangeTraded 2025-12-31 02096377 frs-core:UnlistedNon-exchangeTraded 2024-12-31 02096377 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 02096377 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 02096377 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 02096377 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 02096377 frs-bus:Director1 2025-01-01 2025-12-31 02096377 frs-bus:Director2 2025-01-01 2025-12-31 02096377 frs-countries:EnglandWales 2025-01-01 2025-12-31 02096377 2023-12-31 02096377 2024-12-31 02096377 2024-01-01 2024-12-31 02096377 frs-core:CurrentFinancialInstruments 2024-12-31 02096377 frs-core:Non-currentFinancialInstruments 2024-12-31 02096377 frs-core:BetweenOneFiveYears 2024-12-31 02096377 frs-core:MoreThanFiveYears 2024-12-31 02096377 frs-core:MotorVehicles 2024-01-01 2024-12-31 02096377 frs-core:WithinOneYear 2024-12-31 02096377 frs-core:CapitalRedemptionReserve 2024-12-31 02096377 frs-core:ShareCapital 2024-12-31 02096377 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02096377
Inseto (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Poolemead Accountants (Winchester) Ltd
Chartered Accountants & Business Advisors
Tremain House
8 Maple Drive
Winchester
Hampshire
SO23 7NG
Inseto (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Inseto (UK) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02096377

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 1,665
Tangible Assets | 5 |  | 259,609 |  | 268,512
Investments | 6 |  | 86 |  | 86
|  |  | 259,695 |  | 270,263
CURRENT ASSETS
Stocks | 7 | 687,062 |  | 214,643 |
Debtors | 8 | 1,847,331 |  | 1,942,702 |
Cash at bank and in hand |  | 2,055,598 |  | 1,887,067 |
|  | 4,589,991 |  | 4,044,412 |
Creditors: Amounts Falling Due Within One Year | 9 | (2,719,406 ) |  | (2,136,664 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,870,585 |  | 1,907,748
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,130,280 |  | 2,178,011
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (3,737 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation | 12 |  | (19,310 ) |  | (28,205 )
NET ASSETS |  |  | 2,107,233 |  | 2,149,806
CAPITAL AND RESERVES
Called up share capital | 14 |  | 800 |  | 1,200
Capital redemption reserve |  |  | 1,700 |  | 1,300
Profit and Loss Account |  |  | 2,104,733 |  | 2,147,306
SHAREHOLDERS' FUNDS |  |  | 2,107,233 |  | 2,149,806

Page 1
Page 2
Inseto (UK) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Brown Director
17/02/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Inseto (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Inseto (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02096377 . The registered office is Unit 25, Focus 303 Business, Centre, Focus Way, Andover, Hampshire, SP10 5NY.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are capitalised computer software. The software is being amortised to profit and loss account over its estimated economic life at 33% per annum calcluated on a monthly basis.
2.4. 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 | 20% on cost
Motor Vehicles | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

Depreciation calulated on a monthly basis on cost.
2.5. 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 profit and loss account 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 profit and loss account as incurred.
2.6. 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 items.
2.7. 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.
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Inseto (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Taxation
Taxation expense represents the sum of the corporation 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 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Investments
Investments relate to an investment in an unlisted entity which is stated at historic cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 17)
17 17
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 74,035
As at 31 December 2025 | 74,035
Amortisation
As at 1 January 2025 | 72,370
Provided during the period | 1,665
As at 31 December 2025 | 74,035
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 1,665

Other intangible assets comprises capitalised computer software which being is being amortised over its estimated useful life at the rate of 33% per annum on a monthly basis.
Page 4
Page 5
Inseto (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 25,712 | 399,214 | 100,648 | 83,835 | 609,409
Additions | - | 75,000 | - | - | 75,000
Disposals | - | (29,685 ) | - | - | (29,685 )
As at 31 December 2025 | 25,712 | 444,529 | 100,648 | 83,835 | 654,724
Depreciation
As at 1 January 2025 | 25,155 | 140,726 | 93,728 | 81,288 | 340,897
Provided during the period | 344 | 77,314 | 1,719 | 2,547 | 81,924
Disposals | - | (27,706 ) | - | - | (27,706 )
As at 31 December 2025 | 25,499 | 190,334 | 95,447 | 83,835 | 395,115
Net Book Value
As at 31 December 2025 | 213 | 254,195 | 5,201 | - | 259,609
As at 1 January 2025 | 557 | 258,488 | 6,920 | 2,547 | 268,512

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 39,583 |  | -

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 86
As at 31 December 2025 | 86
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 86
As at 1 January 2025 | 86

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 687,062 |  | 214,643

Page 5
Page 6
Inseto (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,299,433 |  | 1,343,452
Prepayments and accrued income | 547,898 |  | -
Other debtors | - |  | 599,250
| 1,847,331 |  | 1,942,702

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,451 |  | -
Trade creditors | 1,078,048 |  | 1,072,276
Corporation tax | 128,420 |  | 99,321
Other taxes and social security | 168,066 |  | 124,776
VAT | 241,510 |  | 159,304
Other creditors | 1,089,911 |  | 680,987
| 2,719,406 |  | 2,136,664

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,737 |  | -

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,451 |  | -
Later than one year and not later than five years | 3,737 |  | -
| 17,188 |  | -
| 17,188 |  | -

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 19,310 |  | 28,205

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Inseto (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 28,205 | 28,205
Deferred taxation | (8,895 ) | (8,895 )
Balance at 31 December 2025 | 19,310 | 19,310

14. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 800 |  | 1,200

In the course of the year the company purchased 400 Ordinary Shares of £1.
15. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 30,000 |  | 30,000
Later than one year and not later than five years | 120,000 |  | 120,000
Later than five years | 90,000 |  | 120,000
| 240,000 |  | 270,000

The company holds a 15 year lease (2018 - 2033) on Unit25, Focus 303 Business Centre, Focus Way, Andover. SP10 5NY
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