Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 11345359 Mr Anthony McGurk Ms Rachel Warren Mr Stephen Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11345359 2024-05-31 11345359 2025-05-31 11345359 2024-06-01 2025-05-31 11345359 frs-core:CurrentFinancialInstruments 2025-05-31 11345359 frs-core:ComputerEquipment 2024-06-01 2025-05-31 11345359 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-31 11345359 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 11345359 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-31 11345359 frs-core:OtherResidualIntangibleAssets 2025-05-31 11345359 frs-core:OtherResidualIntangibleAssets 2024-06-01 2025-05-31 11345359 frs-core:OtherResidualIntangibleAssets 2024-05-31 11345359 frs-core:PlantMachinery 2025-05-31 11345359 frs-core:PlantMachinery 2024-06-01 2025-05-31 11345359 frs-core:PlantMachinery 2024-05-31 11345359 frs-core:ShareCapital 2025-05-31 11345359 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 11345359 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11345359 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 11345359 frs-bus:SmallEntities 2024-06-01 2025-05-31 11345359 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11345359 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11345359 frs-bus:Director1 2024-06-01 2025-05-31 11345359 frs-bus:Director2 2024-06-01 2025-05-31 11345359 frs-bus:Director3 2024-06-01 2025-05-31 11345359 frs-countries:EnglandWales 2024-06-01 2025-05-31 11345359 2023-05-31 11345359 2024-05-31 11345359 2023-06-01 2024-05-31 11345359 frs-core:CurrentFinancialInstruments 2024-05-31 11345359 frs-core:ShareCapital 2024-05-31 11345359 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 11345359
Re-Universe Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Potts & Co
Accountancy and Business Advice
6 Jacobs Yard
Middle Barton
Oxfordshire
OX7 7BY
Re-Universe Ltd
Contents
Contents

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

Page 1
Re-Universe Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11345359

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | (23,295 ) |  | (1,377 )
Tangible Assets | 5 |  | 11,006 |  | 14,497
|  |  | (12,289 ) |  | 13,120
CURRENT ASSETS
Debtors | 6 | 11,635 |  | 583 |
Cash at bank and in hand |  | 11,344 |  | 11,173 |
|  | 22,979 |  | 11,756 |
Creditors: Amounts Falling Due Within One Year | 7 | (902,361 ) |  | (808,764 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (879,382 ) |  | (797,008 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (891,671 ) |  | (783,888 )
NET LIABILITIES |  |  | (891,671 ) |  | (783,888 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,990 |  | 1,990
Profit and Loss Account |  |  | (893,661 ) |  | (785,878 )
SHAREHOLDERS' FUNDS |  |  | (891,671) |  | (783,888)

Page 1
Page 2
Re-Universe Ltd
Balance Sheet (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 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 Anthony McGurk Director
23/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Re-Universe Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Re-Universe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11345359 . The registered office is The Eco Business Centre, Charlotte Avenue, Bicester, OX27 8BL.
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 - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:

Plant & Machinery | 25%
Computer Equipment | 25%

2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Re-Universe Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Other | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 1,381 | 70,514 | 71,895
As at 31 May 2025 | 1,381 | 70,514 | 71,895
Amortisation
As at 1 June 2024 | 1,381 | 71,891 | 73,272
Impairment losses | - | 21,918 | 21,918
As at 31 May 2025 | 1,381 | 93,809 | 95,190
Net Book Value
As at 31 May 2025 | - | (23,295 ) | (23,295 )
As at 1 June 2024 | - | (1,377 ) | (1,377 )

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 June 2024 | 23,534
Additions | 1,789
As at 31 May 2025 | 25,323
Depreciation
As at 1 June 2024 | 9,037
Provided during the period | 5,280
As at 31 May 2025 | 14,317
Net Book Value
As at 31 May 2025 | 11,006
As at 1 June 2024 | 14,497

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,155 |  | -
Other debtors | 480 |  | 583
| 11,635 |  | 583

Page 4
Page 5
Re-Universe Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 25,388 |  | 35,804
Other loans | 721,417 |  | 635,541
Other creditors | 81,149 |  | 81,283
Taxation and social security | 74,407 |  | 56,136
| 902,361 |  | 808,764

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,990 |  | 1,990

Page 5