Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 04350416 Dr John Dickinson Mr Trevor Norris Mr Nicholas Dunlop Mr John Anning Mr Trevor Norris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04350416 2024-06-30 04350416 2025-06-30 04350416 2024-07-01 2025-06-30 04350416 frs-core:CurrentFinancialInstruments 2025-06-30 04350416 frs-core:Non-currentFinancialInstruments 2025-06-30 04350416 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-30 04350416 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 04350416 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 04350416 frs-core:PlantMachinery 2025-06-30 04350416 frs-core:PlantMachinery 2024-07-01 2025-06-30 04350416 frs-core:PlantMachinery 2024-06-30 04350416 frs-core:SharePremium 2025-06-30 04350416 frs-core:ShareCapital 2025-06-30 04350416 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04350416 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04350416 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 04350416 frs-bus:SmallEntities 2024-07-01 2025-06-30 04350416 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04350416 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04350416 frs-bus:Director1 2024-07-01 2025-06-30 04350416 frs-bus:Director2 2024-07-01 2025-06-30 04350416 frs-bus:Director3 2024-07-01 2025-06-30 04350416 frs-bus:Director4 2024-07-01 2025-06-30 04350416 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 04350416 frs-countries:EnglandWales 2024-07-01 2025-06-30 04350416 2023-06-30 04350416 2024-06-30 04350416 2023-07-01 2024-06-30 04350416 frs-core:CurrentFinancialInstruments 2024-06-30 04350416 frs-core:Non-currentFinancialInstruments 2024-06-30 04350416 frs-core:SharePremium 2024-06-30 04350416 frs-core:ShareCapital 2024-06-30 04350416 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 04350416
OSP Engines Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
OSP Engines Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
OSP Engines Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 04350416

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 135,745 |  | 131,762
|  |  | 135,745 |  | 131,762
CURRENT ASSETS
Debtors | 6 | 103,027 |  | 103,066 |
Cash at bank and in hand |  | 305 |  | 6,284 |
|  | 103,332 |  | 109,350 |
Creditors: Amounts Falling Due Within One Year | 7 | (15,838 ) |  | (17,772 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 87,494 |  | 91,578
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 223,239 |  | 223,340
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (18,648 ) |  | (13,959 )
NET ASSETS |  |  | 204,591 |  | 209,381
CAPITAL AND RESERVES
Called up share capital | 9 |  | 530 |  | 530
Share premium account |  |  | 998,230 |  | 998,230
Profit and Loss Account |  |  | (794,169 ) |  | (789,379 )
SHAREHOLDERS' FUNDS |  |  | 204,591 |  | 209,381

Page 1
Page 2
OSP Engines Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Trevor Norris Director
30/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
OSP Engines Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
OSP Engines Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04350416 . The registered office is Avalon House, 25 Zoar Street, Dudley, West Midlands, DY3 2PA.
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. Research and Development
Expenditure concerning the development of existing technology and intellectual property, including patents and know-how, is capitalised and recorded as an intangible fixed asset and will be amortised over the life of prospective income arising from either licenicing arrangement or, an assessment of the likely remaining life of the technology. Expenditure on pure and applied research is charged to the profit and loss account in the year in which it is incurred. Expenditure on maintenance of IP is charged to the profit and loss account in the year in which it is incurred. All other development costs are charged to the profit and loss account in the year in which they are incurred.
2.3. 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% Straight line

2.4. Share-based Payments
A share-based payment is a transaction in which an entity receives goods or services either as consideration for its equity instruments of by incurring liabilities for amounts based on the price of the entity's shares or other equity instruments of the entity, where share-based payments are settled in equity the fair value of the share-based payment determined at the grant date, is expensed in the period in which the grant vests.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 July 2024 | 131,762
Additions | 3,983
As at 30 June 2025 | 135,745
Net Book Value
As at 30 June 2025 | 135,745
As at 1 July 2024 | 131,762

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 July 2024 | 724
As at 30 June 2025 | 724

...CONTINUED
Page 3
Page 4
OSP Engines Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 724
As at 30 June 2025 | 724
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 97 |  | 136
Amounts owed by group undertakings | 102,930 |  | 102,930
| 103,027 |  | 103,066

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,638 |  | 16,572
Accruals and deferred income | 1,200 |  | 1,200
| 15,838 |  | 17,772

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 10,000 |  | 10,000
Directors loan account | 8,648 |  | 3,959
| 18,648 |  | 13,959

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 530 |  | 530

Page 4