Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05617099 Mr J A Horwood Mr G Thomas Mrs P M Horwood Mr D J Blake Mr J A Horwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05617099 2024-12-31 05617099 2025-12-31 05617099 2025-01-01 2025-12-31 05617099 frs-core:CurrentFinancialInstruments 2025-12-31 05617099 frs-core:Non-currentFinancialInstruments 2025-12-31 05617099 frs-core:ComputerEquipment 2025-12-31 05617099 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05617099 frs-core:ComputerEquipment 2024-12-31 05617099 frs-core:FurnitureFittings 2025-12-31 05617099 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05617099 frs-core:FurnitureFittings 2024-12-31 05617099 frs-core:SharePremium 2025-12-31 05617099 frs-core:ShareCapital 2025-12-31 05617099 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 05617099 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05617099 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05617099 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05617099 frs-bus:SmallEntities 2025-01-01 2025-12-31 05617099 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05617099 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05617099 frs-bus:Director1 2025-01-01 2025-12-31 05617099 frs-bus:Director2 2025-01-01 2025-12-31 05617099 frs-bus:Director3 2025-01-01 2025-12-31 05617099 frs-bus:Director4 2025-01-01 2025-12-31 05617099 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05617099 frs-countries:EnglandWales 2025-01-01 2025-12-31 05617099 2023-12-31 05617099 2024-12-31 05617099 2024-01-01 2024-12-31 05617099 frs-core:CurrentFinancialInstruments 2024-12-31 05617099 frs-core:Non-currentFinancialInstruments 2024-12-31 05617099 frs-core:SharePremium 2023-12-31 05617099 frs-core:SharePremium 2024-12-31 05617099 frs-core:ShareCapital 2023-12-31 05617099 frs-core:ShareCapital 2024-12-31 05617099 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 05617099 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 05617099 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05617099
10ACT Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
10ACT Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
10ACT Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05617099

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,541 |  | 25,768
|  |  | 24,541 |  | 25,768
CURRENT ASSETS
Debtors | 5 | 1,316,020 |  | 972,450 |
Cash at bank and in hand |  | 699,460 |  | 195,254 |
|  | 2,015,480 |  | 1,167,704 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,398,208 ) |  | (714,259 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 617,272 |  | 453,445
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 641,813 |  | 479,213
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (10,505 )
NET ASSETS |  |  | 641,813 |  | 468,708
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Share premium account |  |  | 70 |  | 70
Profit and Loss Account |  |  | 641,742 |  | 468,637
SHAREHOLDERS' FUNDS |  |  | 641,813 |  | 468,708

Page 1
Page 2
10ACT Ltd
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 D J Blake Director
8th April 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
10ACT Ltd
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Share Capital | Share Premium | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 January 2024 | 1 | - | 40,767 | 40,768
Profit for the year and total comprehensive income | - | - | 427,870 | 427,870
Arising on shares issued during the period | - | 70 | - | 70
As at 31 December 2024 and 1 January 2025 | 1 | 70 | 468,637 | 468,708
Profit for the year and total comprehensive income | - | - | 643,105 | 643,105
Dividends paid | - | - | (470,000) | (470,000)
As at 31 December 2025 | 1 | 70 | 641,742 | 641,813

Page 3
Page 4
10ACT Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
10ACT Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05617099 . The registered office is Ground Floor West 2, 4 Benham Road, Southampton Science Park, Southampton, Hampshire, SO16 7QJ.
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 represents the amounts (excluding value added tax) derived from the provision of services to customers during the year.
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 on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures & Fittings | 20% straight line
Computer Equipment | 33.33% straight line

2.4. Foreign Currencies
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange, or their forward contract rate, whichever is applicable. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all material timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
3. Average Number of Employees
The average number of employees, including directors, during the year was: 53 (2024: 42)
53 42
Page 4
Page 5
10ACT Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 24,692 | 51,946 | 76,638
Additions | 3,558 | 7,533 | 11,091
Disposals | (6,314 ) | (23,230 ) | (29,544 )
As at 31 December 2025 | 21,936 | 36,249 | 58,185
Depreciation
As at 1 January 2025 | 14,553 | 36,317 | 50,870
Provided during the period | 3,795 | 8,437 | 12,232
Disposals | (6,314 ) | (23,144 ) | (29,458 )
As at 31 December 2025 | 12,034 | 21,610 | 33,644
Net Book Value
As at 31 December 2025 | 9,902 | 14,639 | 24,541
As at 1 January 2025 | 10,139 | 15,629 | 25,768

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,089,738 |  | 782,963
Other debtors | 226,282 |  | 189,487
| 1,316,020 |  | 972,450

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,676 |  | 86,590
Bank loans and overdrafts | 10,510 |  | 10,247
Amounts owed to group undertakings | 1 |  | 1
Other creditors | 859,661 |  | 413,779
Taxation and social security | 497,360 |  | 203,642
| 1,398,208 |  | 714,259

Page 5
Page 6
10ACT Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,505

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 6