Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10259582 Mr J C Gough Miss K Lynes true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10259582 2024-07-31 10259582 2025-07-31 10259582 2024-08-01 2025-07-31 10259582 frs-core:CurrentFinancialInstruments 2025-07-31 10259582 frs-core:ComputerEquipment 2025-07-31 10259582 frs-core:ComputerEquipment 2024-08-01 2025-07-31 10259582 frs-core:ComputerEquipment 2024-07-31 10259582 frs-core:ShareCapital 2025-07-31 10259582 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10259582 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10259582 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10259582 frs-bus:SmallEntities 2024-08-01 2025-07-31 10259582 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10259582 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10259582 1 2024-08-01 2025-07-31 10259582 frs-bus:Director1 2024-08-01 2025-07-31 10259582 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 10259582 frs-countries:EnglandWales 2024-08-01 2025-07-31 10259582 2023-07-31 10259582 2024-07-31 10259582 2023-08-01 2024-07-31 10259582 frs-core:CurrentFinancialInstruments 2024-07-31 10259582 frs-core:ShareCapital 2024-07-31 10259582 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10259582
Licit Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Licit Consulting Ltd
Contents
Contents

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

Page 1
Licit Consulting Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10259582

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,063 |  | 2,759
|  |  | 2,063 |  | 2,759
CURRENT ASSETS
Debtors | 5 | 312 |  | 3,001 |
Cash at bank and in hand |  | 32,113 |  | 27,497 |
|  | 32,425 |  | 30,498 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,228 ) |  | (6,045 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,197 |  | 24,453
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,260 |  | 27,212
NET ASSETS |  |  | 28,260 |  | 27,212
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 28,160 |  | 27,112
SHAREHOLDERS' FUNDS |  |  | 28,260 |  | 27,212

Page 1
Page 2
Licit Consulting Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 J C Gough Director
10 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Licit Consulting Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Licit Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10259582 . The registered office is Bank Chambers, Brook Street, Bishops Waltham, Southampton, SO32 1AX.
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.
2.2.1 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.
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:

Computer Equipment | 20% on cost

2.4. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.4.1 Debtors
Short term debtors are measured at transaction price, less any impairment.
2.4.2 Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.4.3 Creditors
Short term creditors are measured at the transaction price.
Page 3
Page 4
Licit Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
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 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 August 2024 | 5,402
Additions | 346
As at 31 July 2025 | 5,748
Depreciation
As at 1 August 2024 | 2,643
Provided during the period | 1,042
As at 31 July 2025 | 3,685
Net Book Value
As at 31 July 2025 | 2,063
As at 1 August 2024 | 2,759

Page 4
Page 5
Licit Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,700
Other debtors | 312 |  | 301
| 312 |  | 3,001

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,077 |  | 3,610
Taxation and social security | 3,151 |  | 2,435
| 6,228 |  | 6,045

7. Share Capital

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

8. Ultimate Controlling Party
The company is owned and controlled by J C Gough, the sole director of the company.
Page 5