Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 05402630 Mr P Aland Mr D S Walker Mrs C Aland Digital Travel Marketing Group Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05402630 2024-07-31 05402630 2025-07-31 05402630 2024-08-01 2025-07-31 05402630 frs-core:CurrentFinancialInstruments 2025-07-31 05402630 frs-core:Non-currentFinancialInstruments 2025-07-31 05402630 frs-core:ComputerEquipment 2025-07-31 05402630 frs-core:ComputerEquipment 2024-08-01 2025-07-31 05402630 frs-core:ComputerEquipment 2024-07-31 05402630 frs-core:FurnitureFittings 2025-07-31 05402630 frs-core:FurnitureFittings 2024-08-01 2025-07-31 05402630 frs-core:FurnitureFittings 2024-07-31 05402630 frs-core:PlantMachinery 2025-07-31 05402630 frs-core:PlantMachinery 2024-08-01 2025-07-31 05402630 frs-core:PlantMachinery 2024-07-31 05402630 frs-core:ShareCapital 2025-07-31 05402630 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05402630 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05402630 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05402630 frs-bus:SmallEntities 2024-08-01 2025-07-31 05402630 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05402630 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05402630 1 2024-08-01 2025-07-31 05402630 frs-bus:Director1 2024-08-01 2025-07-31 05402630 frs-bus:Director2 2024-08-01 2025-07-31 05402630 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 05402630 frs-countries:EnglandWales 2024-08-01 2025-07-31 05402630 2023-07-31 05402630 2024-07-31 05402630 2023-08-01 2024-07-31 05402630 frs-core:CurrentFinancialInstruments 2024-07-31 05402630 frs-core:Non-currentFinancialInstruments 2024-07-31 05402630 frs-core:ShareCapital 2024-07-31 05402630 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 05402630
iProgress Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
iProgress Ltd
Contents
Contents

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

Page 1
iProgress Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 05402630

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 44,610 |  | 44,610 |
Cash at bank and in hand |  | 3,010 |  | 3,010 |
|  | 47,620 |  | 47,620 |
Creditors: Amounts Falling Due Within One Year | 6 | (38,373 ) |  | (38,373 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,247 |  | 9,247
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,247 |  | 9,247
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (27,500 ) |  | (27,500 )
NET LIABILITIES |  |  | (18,253 ) |  | (18,253 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 250 |  | 250
Profit and Loss Account |  |  | (18,503 ) |  | (18,503 )
SHAREHOLDERS' FUNDS |  |  | (18,253) |  | (18,253)

For the year ending 31 July 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 D S Walker Director
9 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
iProgress Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
iProgress Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05402630 . The registered office is Suite 104 Cotton Exchange Building, Old Hall Street, Liverpool, Merseyside, L3 9LQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery | 25% Straight line
Fixtures and fittings | 25% Straight line
Computer equipment | 33% Straight line

2.3. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant and machinery | Fixtures and fittings | Computer equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 2,217 | 2,962 | 13,959 | 19,138
As at 31 July 2025 | 2,217 | 2,962 | 13,959 | 19,138
Depreciation
As at 1 August 2024 | 2,217 | 2,962 | 13,959 | 19,138
As at 31 July 2025 | 2,217 | 2,962 | 13,959 | 19,138
Net Book Value
As at 31 July 2025 | - | - | - | -
As at 1 August 2024 | - | - | - | -

Page 2
Page 3
iProgress Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 44,610 |  | 44,610

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,000 |  | 10,000
Other creditors | 25,610 |  | 25,610
Taxation and social security | 2,763 |  | 2,763
| 38,373 |  | 38,373

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 27,500 |  | 27,500

8. Secured Creditors
Of the creditors the following amounts are secured.
The loans held are 100% secured via the government-backed bounce back loan scheme.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 250 |  | 250

10. Directors Advances, Credits and Guarantees
The director has brought forward advances from the company of £25,371. The director received interest free advances during the year totalling £Nil (2024: £1,866) and repaid amounts totalling £Nil (2024: £Nil). All advances are repayable on demand. The advance carried forward is £25,371.
The director has brought forward advances from the company of £8,203. The director received interest free advances during the year totalling £Nil (2024: £Nil) and repaid amounts totalling £Nil (2024: £Nil). All advances are repayable on demand. The advance carried forward is £8,203.
The above loans are unsecured, interest free and repayable on demand.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
No dividends were paid to the shareholders in respect of their shareholdings in the current or prior periods.
The aggregate remuneration paid to key management personnel for the year was £Nil (2024: £Nil).
For the year ending 31 July 2025 the company was entitled to exemption from the disclosure of transactions with its parent company as a wholly-owed subsidiary under paragraph 33.1A of FRS 102.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. Ultimate Controlling Party
The company's ultimate controlling party is Digital Travel Marketing Group Limited by virtue of its ownership of 100% of the issued share capital in the company, acquired in the prior period.
13. Going Concern
Page 3
Page 4
iProgress Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
The company is able to meet its day to day working capital requirements through the support of its director. Therefore the director considers it appropriate to prepare the financial statements on the going concern basis.
Page 4