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 09599748 Mr Darren Ford Mrs Rebekah Perrett Ford Mr Ivor Ford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09599748 2024-05-31 09599748 2025-05-31 09599748 2024-06-01 2025-05-31 09599748 frs-core:CurrentFinancialInstruments 2025-05-31 09599748 frs-core:Non-currentFinancialInstruments 2025-05-31 09599748 frs-core:ComputerEquipment 2025-05-31 09599748 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09599748 frs-core:ComputerEquipment 2024-05-31 09599748 frs-core:FurnitureFittings 2025-05-31 09599748 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09599748 frs-core:FurnitureFittings 2024-05-31 09599748 frs-core:MotorVehicles 2025-05-31 09599748 frs-core:MotorVehicles 2024-06-01 2025-05-31 09599748 frs-core:MotorVehicles 2024-05-31 09599748 frs-core:WithinOneYear 2025-05-31 09599748 frs-core:ShareCapital 2025-05-31 09599748 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09599748 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09599748 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09599748 frs-bus:SmallEntities 2024-06-01 2025-05-31 09599748 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09599748 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09599748 frs-core:UnlistedNon-exchangeTraded 2025-05-31 09599748 frs-core:UnlistedNon-exchangeTraded 2024-05-31 09599748 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 09599748 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 09599748 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 09599748 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 09599748 frs-bus:Director1 2024-06-01 2025-05-31 09599748 frs-bus:Director2 2024-06-01 2025-05-31 09599748 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 09599748 frs-countries:EnglandWales 2024-06-01 2025-05-31 09599748 2023-05-31 09599748 2024-05-31 09599748 2023-06-01 2024-05-31 09599748 frs-core:CurrentFinancialInstruments 2024-05-31 09599748 frs-core:Non-currentFinancialInstruments 2024-05-31 09599748 frs-core:BetweenOneFiveYears 2024-05-31 09599748 frs-core:MotorVehicles 2023-06-01 2024-05-31 09599748 frs-core:WithinOneYear 2024-05-31 09599748 frs-core:ShareCapital 2024-05-31 09599748 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09599748
Conversational Ai Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Conversational Ai Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Conversational Ai Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09599748

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,781 |  | 28,090
Investments | 5 |  | 1 |  | 1
|  |  | 10,782 |  | 28,091
CURRENT ASSETS
Debtors | 6 | 97,585 |  | 186,170 |
Cash at bank and in hand |  | 266,656 |  | 602,825 |
|  | 364,241 |  | 788,995 |
Creditors: Amounts Falling Due Within One Year | 7 | (185,743 ) |  | (384,872 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 178,498 |  | 404,123
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 189,280 |  | 432,214
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (31,916 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (1,658 ) |  | (5,778 )
NET ASSETS |  |  | 187,622 |  | 394,520
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 186,622 |  | 393,520
SHAREHOLDERS' FUNDS |  |  | 187,622 |  | 394,520

Page 1
Page 2
Conversational Ai 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 Darren Ford Director
24/02/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Conversational Ai Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Conversational Ai Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09599748 . The registered office is Saltford House High Street, Saltford, Bristol, BS31 3ED.
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. 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 nil on a straight line basis over their expected useful economic lives, which range from 2 to 10 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.
2.4. 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:

Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 10% Straight Line
Computer Equipment | 33% Straight Line

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. 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.
Page 3
Page 4
Conversational Ai Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 13)
12 13
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 60,490 | 8,303 | 35,321 | 104,114
Additions | - | - | 5,940 | 5,940
As at 31 May 2025 | 60,490 | 8,303 | 41,261 | 110,054
Depreciation
As at 1 June 2024 | 45,369 | 3,321 | 27,334 | 76,024
Provided during the period | 15,121 | 830 | 7,298 | 23,249
As at 31 May 2025 | 60,490 | 4,151 | 34,632 | 99,273
Net Book Value
As at 31 May 2025 | - | 4,152 | 6,629 | 10,781
As at 1 June 2024 | 15,121 | 4,982 | 7,987 | 28,090

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | - |  | 15,123

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Page 5
Conversational Ai Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 1
As at 31 May 2025 | 1
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 1
As at 1 June 2024 | 1

The investment represents a 100% interest in DIB Global Ltd.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 69,486 |  | 182,892
Prepayments and accrued income | 2,985 |  | 2,354
Corporation tax recoverable assets | 22,570 |  | -
VAT | 1,620 |  | -
Called up share capital not paid | 900 |  | 900
Amounts owed by group undertakings | 24 |  | 24
| 97,585 |  | 186,170

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,916 |  | 6,877
Trade creditors | 28,856 |  | 39,845
Corporation tax | - |  | 40,270
Other taxes and social security | 9,119 |  | 7,756
VAT | - |  | 5,883
Net wages | 6,702 |  | 4,860
Other creditors | 2,745 |  | 8,475
Accruals and deferred income | 105,453 |  | 270,184
Directors' loan accounts | 952 |  | 722
| 185,743 |  | 384,872

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 31,916

Page 5
Page 6
Conversational Ai Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 31,916 |  | 6,877
Later than one year and not later than five years | - |  | 31,916
| 31,916 |  | 38,793
| 31,916 |  | 38,793

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 1,658 |  | 5,778

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 900 |  | 900
Called Up Share Capital has been paid up | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 1,000 |  | 1,000

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