Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09174203 M J Bath L E Wright true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09174203 2024-08-31 09174203 2025-08-31 09174203 2024-09-01 2025-08-31 09174203 frs-core:CurrentFinancialInstruments 2025-08-31 09174203 frs-core:Non-currentFinancialInstruments 2025-08-31 09174203 frs-core:BetweenOneFiveYears 2025-08-31 09174203 frs-core:FurnitureFittings 2025-08-31 09174203 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09174203 frs-core:FurnitureFittings 2024-08-31 09174203 frs-core:WithinOneYear 2025-08-31 09174203 frs-core:ShareCapital 2025-08-31 09174203 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09174203 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09174203 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09174203 frs-bus:SmallEntities 2024-09-01 2025-08-31 09174203 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09174203 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09174203 1 2024-09-01 2025-08-31 09174203 frs-bus:Director1 2024-09-01 2025-08-31 09174203 frs-bus:Director2 2024-09-01 2025-08-31 09174203 frs-countries:EnglandWales 2024-09-01 2025-08-31 09174203 2023-08-31 09174203 2024-08-31 09174203 2023-09-01 2024-08-31 09174203 frs-core:CurrentFinancialInstruments 2024-08-31 09174203 frs-core:Non-currentFinancialInstruments 2024-08-31 09174203 frs-core:BetweenOneFiveYears 2024-08-31 09174203 frs-core:WithinOneYear 2024-08-31 09174203 frs-core:ShareCapital 2024-08-31 09174203 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09174203
Submerge Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Submerge Limited
Contents
Contents

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

Page 1
Submerge Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 09174203

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,132 |  | 24,565
|  |  | 20,132 |  | 24,565
CURRENT ASSETS
Debtors | 5 | 71,814 |  | 33,521 |
Cash at bank and in hand |  | 98,015 |  | 144,710 |
|  | 169,829 |  | 178,231 |
Creditors: Amounts Falling Due Within One Year | 6 | (80,032 ) |  | (75,960 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 89,797 |  | 102,271
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 109,929 |  | 126,836
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (16,985 ) |  | (35,756 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,033 ) |  | (6,141 )
NET ASSETS |  |  | 87,911 |  | 84,939
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | 87,711 |  | 84,739
SHAREHOLDERS' FUNDS |  |  | 87,911 |  | 84,939

Page 1
Page 2
Submerge 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

M J Bath Director
1 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Submerge Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Submerge Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09174203 . The registered office is 1a The Broadway, Hatfield, Hertfordshire, AL9 5BG.
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 rendering of services.
Rendering of services
Turnover from the rendering of services is recognised in the period the service is provided.
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:

Fixtures & Fittings | 25% Reducing balance

2.4. Leasing and Hire Purchase Contracts
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.
2.5. 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.
2.6. 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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Submerge Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. 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.
2.8. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.9. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 10)
8 10
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 September 2024 | 49,259
Additions | 1,940
As at 31 August 2025 | 51,199
Depreciation
As at 1 September 2024 | 24,694
Provided during the period | 6,373
As at 31 August 2025 | 31,067
Net Book Value
As at 31 August 2025 | 20,132
As at 1 September 2024 | 24,565

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 61,491 |  | 24,686
Other debtors | 10,323 |  | 8,835
| 71,814 |  | 33,521

Page 4
Page 5
Submerge Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,371 |  | 1,291
Bank loans and overdrafts | 19,692 |  | 23,707
Other creditors | 18,030 |  | 18,339
Taxation and social security | 37,939 |  | 32,623
| 80,032 |  | 75,960

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 16,985 |  | 35,756

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 13,500 |  | 13,500
Later than one year and not later than five years | 40,500 |  | 54,000
| 54,000 |  | 67,500

10. Related Party Transactions
M Bath
The above is a related party by virtue of being a director.
During the year the party drew monies against his loan account.
At the balance sheet date the company owed the related party £4,331 (2024: £4,019).
No interest has been charged on this loan during the period.
L Wright
The above is a related party by virtue of being a director.
During the year the party drew monies against her loan account.
At the balance sheet date the company owed the related party £6,042 (2024: £5,760).
No interest has been charged on this loan during the period.
Wise Living Network Limited
The directors, L Wirght and M Bath, are the directors and shareholders of Wise Living Network Limited.
At the balance sheet date, the related party owed the company £Nil (2024: £Nil ).
11. Ultimate Controlling Party
The controlling party are the directors by virtue of their majority shareholdings.
Page 5