Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07234665 Imogen Buxton Pickles Ian Pickles Ian Pickles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07234665 2024-12-31 07234665 2025-12-31 07234665 2025-01-01 2025-12-31 07234665 frs-core:CurrentFinancialInstruments 2025-12-31 07234665 frs-core:Non-currentFinancialInstruments 2025-12-31 07234665 frs-core:ComputerEquipment 2025-12-31 07234665 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07234665 frs-core:ComputerEquipment 2024-12-31 07234665 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 07234665 frs-core:FurnitureFittings 2025-12-31 07234665 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07234665 frs-core:FurnitureFittings 2024-12-31 07234665 frs-core:OtherResidualIntangibleAssets 2025-12-31 07234665 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 07234665 frs-core:OtherResidualIntangibleAssets 2024-12-31 07234665 frs-core:PlantMachinery 2025-01-01 2025-12-31 07234665 frs-core:SharePremium 2025-12-31 07234665 frs-core:ShareCapital 2025-12-31 07234665 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07234665 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07234665 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07234665 frs-bus:SmallEntities 2025-01-01 2025-12-31 07234665 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07234665 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07234665 frs-bus:Director1 2025-01-01 2025-12-31 07234665 frs-bus:Director2 2025-01-01 2025-12-31 07234665 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 07234665 frs-countries:EnglandWales 2025-01-01 2025-12-31 07234665 2023-12-31 07234665 2024-12-31 07234665 2024-01-01 2024-12-31 07234665 frs-core:CurrentFinancialInstruments 2024-12-31 07234665 frs-core:Non-currentFinancialInstruments 2024-12-31 07234665 frs-core:SharePremium 2024-12-31 07234665 frs-core:ShareCapital 2024-12-31 07234665 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07234665
Imoves Active Education Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Annette Ferguson Scotland Ltd
Imoves Active Education Ltd
Contents
Contents

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

Page 1
Imoves Active Education Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07234665

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 16,503 |  | 22,004
Tangible Assets | 5 |  | 372 |  | 496
|  |  | 16,875 |  | 22,500
CURRENT ASSETS
Debtors | 6 | 60,764 |  | 23,303 |
|  | 60,764 |  | 23,303 |
Creditors: Amounts Falling Due Within One Year | 7 | (283,785 ) |  | (204,022 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (223,021 ) |  | (180,719 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (206,146 ) |  | (158,219 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (66,584 ) |  | (112,051 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,219 ) |  | (5,625 )
NET LIABILITIES |  |  | (276,949 ) |  | (275,895 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Share premium account |  |  | 37,000 |  | -
Profit and Loss Account |  |  | (314,049 ) |  | (275,995 )
SHAREHOLDERS' FUNDS |  |  | (276,949) |  | (275,895)

Page 1
Page 2
Imoves Active Education 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

Imogen Buxton Pickles Director | Ian Pickles Director
25/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Imoves Active Education Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Imoves Active Education Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07234665 . The registered office is 109 Rustlings Road, Sheffield, South Yorkshire, S11 7AB.
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.
Presentation Currency
The accounts are presented in £ sterling.
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
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:

Plant & Machinery | 25% RB
Fixtures & Fittings | 25% RB
Computer Equipment | 25% RB

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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 7)
3 7
Page 3
Page 4
Imoves Active Education Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 278,443
As at 31 December 2025 | 278,443
Amortisation
As at 1 January 2025 | 256,439
Provided during the period | 5,501
As at 31 December 2025 | 261,940
Net Book Value
As at 31 December 2025 | 16,503
As at 1 January 2025 | 22,004

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 3,514 | 1,438 | 4,952
As at 31 December 2025 | 3,514 | 1,438 | 4,952
Depreciation
As at 1 January 2025 | 3,514 | 942 | 4,456
Provided during the period | - | 124 | 124
As at 31 December 2025 | 3,514 | 1,066 | 4,580
Net Book Value
As at 31 December 2025 | - | 372 | 372
As at 1 January 2025 | - | 496 | 496

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,820 |  | 17,782
Other debtors | 48,944 |  | 5,521
| 60,764 |  | 23,303

Page 4
Page 5
Imoves Active Education Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (466 ) |  | 3,021
Bank loans and overdrafts | 69,697 |  | 57,529
Amounts owed to group undertakings | 12,000 |  | 12,000
Other creditors | 186,464 |  | 115,966
Taxation and social security | 16,090 |  | 15,506
| 283,785 |  | 204,022

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 66,584 |  | 112,051

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5