Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03675651 Mr David Southgate Mrs Elizabeth Southgate David Southgate true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03675651 2024-12-31 03675651 2025-12-31 03675651 2025-01-01 2025-12-31 03675651 frs-core:CurrentFinancialInstruments 2025-12-31 03675651 frs-core:Non-currentFinancialInstruments 2025-12-31 03675651 frs-core:FurnitureFittings 2025-12-31 03675651 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03675651 frs-core:FurnitureFittings 2024-12-31 03675651 frs-core:ShareCapital 2025-12-31 03675651 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03675651 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03675651 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03675651 frs-bus:SmallEntities 2025-01-01 2025-12-31 03675651 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03675651 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03675651 1 2025-01-01 2025-12-31 03675651 frs-bus:Director1 2025-01-01 2025-12-31 03675651 frs-bus:Director2 2025-01-01 2025-12-31 03675651 frs-countries:EnglandWales 2025-01-01 2025-12-31 03675651 2023-12-31 03675651 2024-12-31 03675651 2024-01-01 2024-12-31 03675651 frs-core:CurrentFinancialInstruments 2024-12-31 03675651 frs-core:Non-currentFinancialInstruments 2024-12-31 03675651 frs-core:ShareCapital 2024-12-31 03675651 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03675651
David Southgate Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Panthera Limited
Chartered Management Accountants
The Manor
Main Street
Grove
Oxfordshire
OX12 7JJ
David Southgate Consulting Limited
Contents
Contents

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

Page 1
David Southgate Consulting Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03675651

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,615 |  | 2,394
|  |  | 3,615 |  | 2,394
CURRENT ASSETS
Debtors | 5 | 4,740 |  | 5,745 |
Cash at bank and in hand |  | 36,942 |  | 22,228 |
|  | 41,682 |  | 27,973 |
Creditors: Amounts Falling Due Within One Year | 6 | (24,821 ) |  | (16,643 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,861 |  | 11,330
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,476 |  | 13,724
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (5,171 )
NET ASSETS |  |  | 20,476 |  | 8,553
CAPITAL AND RESERVES
Called up share capital | 8 |  | 400 |  | 400
Profit and Loss Account |  |  | 20,076 |  | 8,153
SHAREHOLDERS' FUNDS |  |  | 20,476 |  | 8,553

Page 1
Page 2
David Southgate Consulting Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 David Southgate Director
03/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
David Southgate Consulting Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
David Southgate Consulting Limited Registered number 03675651 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 2 The Stores Warehouse, Bakers Yard, Oxfordshire, OX12 8PT.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings | 25% Reducing Balance

2.4. 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.
2.5. 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 year 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 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.
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.
Page 3
Page 4
David Southgate Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 52,198
Additions | 2,039
As at 31 December 2025 | 54,237
Depreciation
As at 1 January 2025 | 49,804
Provided during the period | 818
As at 31 December 2025 | 50,622
Net Book Value
As at 31 December 2025 | 3,615
As at 1 January 2025 | 2,394

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 137
Other debtors | 4,740 |  | 4,740
Net wages | - |  | 868
| 4,740 |  | 5,745

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,072 |  | 2,022
Corporation tax | 14,713 |  | 8,957
Other taxes and social security | 673 |  | 693
VAT | 5,718 |  | 4,620
Net wages | 980 |  | -
Accruals and deferred income | - |  | 351
Directors' loan accounts | 665 |  | -
| 24,821 |  | 16,643

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,171

Page 4
Page 5
David Southgate Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 400 |  | 400

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 21,500 |  | 18,700
Final dividend paid | 22,250 |  | 19,604
| 43,750 |  | 38,304

10. Ultimate Controlling Party
The company's ultimate controlling party is David Southgate by virtue of his majority shareholding of 42.5% of the issued share capital in the company.
Page 5