Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04044233 Mr Steven Edney Mr James Selwood Mrs Veronique Selwood Mrs Veronique Selwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04044233 2024-08-31 04044233 2025-08-31 04044233 2024-09-01 2025-08-31 04044233 frs-core:CurrentFinancialInstruments 2025-08-31 04044233 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 04044233 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 04044233 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 04044233 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 04044233 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 04044233 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 04044233 frs-core:PlantMachinery 2025-08-31 04044233 frs-core:PlantMachinery 2024-09-01 2025-08-31 04044233 frs-core:PlantMachinery 2024-08-31 04044233 frs-core:ShareCapital 2025-08-31 04044233 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04044233 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04044233 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04044233 frs-bus:SmallEntities 2024-09-01 2025-08-31 04044233 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04044233 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04044233 frs-core:UnlistedNon-exchangeTraded 2025-08-31 04044233 frs-core:UnlistedNon-exchangeTraded 2024-08-31 04044233 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 04044233 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 04044233 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 04044233 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 04044233 frs-bus:Director1 2024-09-01 2025-08-31 04044233 frs-bus:Director2 2024-09-01 2025-08-31 04044233 frs-bus:Director3 2024-09-01 2025-08-31 04044233 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 04044233 1 2024-09-01 2025-08-31 04044233 frs-countries:EnglandWales 2024-09-01 2025-08-31 04044233 2023-08-31 04044233 2024-08-31 04044233 2023-09-01 2024-08-31 04044233 frs-core:CurrentFinancialInstruments 2024-08-31 04044233 frs-core:ShareCapital 2024-08-31 04044233 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04044233 1 2023-09-01 2024-08-31
Registered number: 04044233
Expression For Growth Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Expression For Growth Limited
Contents
Contents

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

Page 1
Expression For Growth Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04044233

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,314 |  | 5,752
Tangible Assets | 5 |  | 14,774 |  | 19,699
Investments | 6 |  | 557,700 |  | 557,700
|  |  | 576,788 |  | 583,151
CURRENT ASSETS
Stocks |  | 18,500 |  | 6,850 |
Debtors | 7 | 282,872 |  | 274,402 |
Cash at bank and in hand |  | 427,779 |  | 446,452 |
|  | 729,151 |  | 727,704 |
Creditors: Amounts Falling Due Within One Year | 8 | (534,080 ) |  | (572,580 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 195,071 |  | 155,124
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 771,859 |  | 738,275
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,399 ) |  | (4,399 )
NET ASSETS |  |  | 768,460 |  | 733,876
CAPITAL AND RESERVES
Called up share capital |  |  | 138 |  | 138
Profit and Loss Account |  |  | 768,322 |  | 733,738
SHAREHOLDERS' FUNDS |  |  | 768,460 |  | 733,876

Page 1
Page 2
Expression For Growth Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Steven Edney Director
5 March 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Expression For Growth Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Expression For Growth Limited is a private company, limited by shares, incorporated in England & Wales. The registered company number is 04044233 and the registered office is The Malthouse, Cams Hall Estate, Fareham, Hampshire, England, PO16 8UT.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date if the fair value can be measured reliably.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Development Costs: 25% reducing balance
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:

Land and buildings | Straight line over 5 years
Plant and machinery | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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 profit and loss account as incurred.
Page 3
Page 4
Expression For Growth Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.
2.7. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
2.8. Foreign Currencies
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.
2.9. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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.
Page 4
Page 5
Expression For Growth Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.10. 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.
2.11. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 14 |  | 17
| 14 |  | 17

4. Intangible Assets

| Development costs
--- | ---
| £
Cost
As at 1 September 2024 | 66,862
As at 31 August 2025 | 66,862
Amortisation
As at 1 September 2024 | 61,110
Provided during the period | 1,438
As at 31 August 2025 | 62,548
Net Book Value
As at 31 August 2025 | 4,314
As at 1 September 2024 | 5,752

Page 5
Page 6
Expression For Growth Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Land & Property
--- | ---
| Land and buildings | Plant and machinery | Total
| £ | £ | £
Cost
As at 1 September 2024 | 10,000 | 231,499 | 241,499
As at 31 August 2025 | 10,000 | 231,499 | 241,499
Depreciation
As at 1 September 2024 | 10,000 | 211,800 | 221,800
Provided during the period | - | 4,925 | 4,925
As at 31 August 2025 | 10,000 | 216,725 | 226,725
Net Book Value
As at 31 August 2025 | - | 14,774 | 14,774
As at 1 September 2024 | - | 19,699 | 19,699

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 557,700
As at 31 August 2025 | 557,700
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 557,700
As at 1 September 2024 | 557,700

Page 6
Page 7
Expression For Growth Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 224,069 |  | 182,151
Amounts owed by group undertakings | - |  | 44,326
Other debtors | 58,803 |  | 47,925
| 282,872 |  | 274,402

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 63,688 |  | 34,420
Amounts owed to group undertakings | 25,821 |  | -
Other creditors | 262,406 |  | 311,109
Taxation and social security | 182,165 |  | 227,051
| 534,080 |  | 572,580

9. Directors Advances, Credits and Guarantees
Included within Debtors are loans to directors. The balance at the year end was £3,140 (2024 : £3,093).
The above loan is unsecured, interest free and repayable on demand.
Page 7