Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10427687 Mr V L Cribb Mrs A Cribb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10427687 2024-10-31 10427687 2025-10-31 10427687 2024-11-01 2025-10-31 10427687 frs-core:CurrentFinancialInstruments 2025-10-31 10427687 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 10427687 frs-core:OtherResidualIntangibleAssets 2025-10-31 10427687 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 10427687 frs-core:OtherResidualIntangibleAssets 2024-10-31 10427687 frs-core:PlantMachinery 2025-10-31 10427687 frs-core:PlantMachinery 2024-11-01 2025-10-31 10427687 frs-core:PlantMachinery 2024-10-31 10427687 frs-core:ShareCapital 2025-10-31 10427687 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10427687 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10427687 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10427687 frs-bus:SmallEntities 2024-11-01 2025-10-31 10427687 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10427687 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10427687 frs-bus:Director1 2024-11-01 2025-10-31 10427687 frs-bus:Director2 2024-11-01 2025-10-31 10427687 frs-countries:EnglandWales 2024-11-01 2025-10-31 10427687 2023-10-31 10427687 2024-10-31 10427687 2023-11-01 2024-10-31 10427687 frs-core:CurrentFinancialInstruments 2024-10-31 10427687 frs-core:ShareCapital 2024-10-31 10427687 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10427687
Made To See Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Made To See Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Made To See Ltd
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 10427687

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 219
Tangible Assets | 5 |  | 5,870 |  | 8,657
|  |  | 5,870 |  | 8,876
CURRENT ASSETS
Debtors | 6 | 77,289 |  | 15,250 |
Cash at bank and in hand |  | 657,993 |  | 691,036 |
|  | 735,282 |  | 706,286 |
Creditors: Amounts Falling Due Within One Year | 7 | (205,588 ) |  | (185,287 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 529,694 |  | 520,999
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 535,564 |  | 529,875
NET ASSETS |  |  | 535,564 |  | 529,875
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Income Statement |  |  | 535,554 |  | 529,865
SHAREHOLDERS' FUNDS |  |  | 535,564 |  | 529,875

Page 1
Page 2
Made To See Ltd
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 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 Income Statement.
On behalf of the board

Mr V L Cribb Director
22nd March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Made To See Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Made To See Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10427687 . The registered office is 18 Standen Park House, Standen Gate, Lancaster, Lancashire, LA1 3FF.
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.
The financial statments are prepared in sterling, which is the functional currency of the entity.
The financial statements have been rounded to the nearest £.
2.2. Turnover
Revenue recognition
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intanginle assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. It is amortised to the income statement over its estimated economic life of 5 years.
Other intangible assets comprise of Patents, trademarks and licences.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets
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.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery | 33% straight line

Page 3
Page 4
Made To See Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Financial Instruments
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.7. 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 4
Page 5
Made To See Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measure on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in the profit or loss int he period in which it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 8)
6 8
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | 1,092
As at 31 October 2025 | 1,092
Amortisation
As at 1 November 2024 | 873
Provided during the period | 219
As at 31 October 2025 | 1,092
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | 219

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 32,921
Additions | 2,960
As at 31 October 2025 | 35,881
Depreciation
As at 1 November 2024 | 24,264
Provided during the period | 5,747
As at 31 October 2025 | 30,011
Net Book Value
As at 31 October 2025 | 5,870
As at 1 November 2024 | 8,657

Page 5
Page 6
Made To See Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 75,888 |  | 14,256
Other debtors | 1,401 |  | 994
| 77,289 |  | 15,250

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 509 |  | 1,099
Other creditors | 150,187 |  | 170,808
Taxation and social security | 54,892 |  | 13,380
| 205,588 |  | 185,287

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 6