Acorah Software Products - Accounts Production 19.1.200 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12199811 Mr G R Hamilton-Fairley Mr R G Tomlinson Mr J C Tozer Hunters Co Sec Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12199811 2024-06-30 12199811 2025-06-30 12199811 2024-07-01 2025-06-30 12199811 frs-core:CurrentFinancialInstruments 2025-06-30 12199811 frs-core:Non-currentFinancialInstruments 2025-06-30 12199811 frs-core:ComputerEquipment 2025-06-30 12199811 frs-core:ComputerEquipment 2024-07-01 2025-06-30 12199811 frs-core:ComputerEquipment 2024-06-30 12199811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-06-30 12199811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-07-01 2025-06-30 12199811 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-06-30 12199811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-30 12199811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 12199811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 12199811 frs-core:FurnitureFittings 2025-06-30 12199811 frs-core:FurnitureFittings 2024-07-01 2025-06-30 12199811 frs-core:FurnitureFittings 2024-06-30 12199811 frs-core:MotorVehicles 2025-06-30 12199811 frs-core:MotorVehicles 2024-07-01 2025-06-30 12199811 frs-core:MotorVehicles 2024-06-30 12199811 frs-core:OtherReservesSubtotal 2025-06-30 12199811 frs-core:SharePremium 2025-06-30 12199811 frs-core:ShareCapital 2025-06-30 12199811 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12199811 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12199811 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12199811 frs-bus:SmallEntities 2024-07-01 2025-06-30 12199811 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12199811 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12199811 frs-core:UnlistedNon-exchangeTraded 2025-06-30 12199811 frs-core:UnlistedNon-exchangeTraded 2024-06-30 12199811 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 12199811 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 12199811 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 12199811 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 12199811 frs-bus:Director1 2024-07-01 2025-06-30 12199811 frs-bus:Director2 2024-07-01 2025-06-30 12199811 frs-bus:Director3 2024-07-01 2025-06-30 12199811 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 12199811 frs-core:CurrentFinancialInstruments 2 2025-06-30 12199811 frs-countries:EnglandWales 2024-07-01 2025-06-30 12199811 2023-06-30 12199811 2024-06-30 12199811 2023-07-01 2024-06-30 12199811 frs-core:CurrentFinancialInstruments 2024-06-30 12199811 frs-core:Non-currentFinancialInstruments 2024-06-30 12199811 frs-core:OtherReservesSubtotal 2024-06-30 12199811 frs-core:SharePremium 2024-06-30 12199811 frs-core:ShareCapital 2024-06-30 12199811 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12199811 frs-core:CurrentFinancialInstruments 1 2024-06-30 12199811 frs-core:CurrentFinancialInstruments 2 2024-06-30
Registered number: 12199811
Prospect Sporting Insights Limited
Financial Statements
For The Year Ended 30 June 2025
Prospect Sporting Insights Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Prospect Sporting Insights Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12199811

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 946,362 |  | 575,020
Tangible Assets | 5 |  | 11,056 |  | 52,575
Investments | 6 |  | 475 |  | 475
|  |  | 957,893 |  | 628,070
CURRENT ASSETS
Debtors | 7 | 2,057,045 |  | 1,553,869 |
Cash at bank and in hand |  | 517,505 |  | 1,085,688 |
|  | 2,574,550 |  | 2,639,557 |
Creditors: Amounts Falling Due Within One Year | 8 | (364,938 ) |  | (487,856 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,209,612 |  | 2,151,701
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,167,505 |  | 2,779,771
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,175 ) |  | (9,175 )
NET ASSETS |  |  | 3,158,330 |  | 2,770,596
CAPITAL AND RESERVES
Called up share capital | 9 |  | 19 |  | 19
Share premium account |  |  | 5,089,786 |  | 4,389,951
Other reserves |  |  | 15,876 |  | 15,876
Profit and Loss Account |  |  | (1,947,351 ) |  | (1,635,250 )
SHAREHOLDERS' FUNDS |  |  | 3,158,330 |  | 2,770,596

Page 1
Page 2
Prospect Sporting Insights Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 G R Hamilton-Fairley Director
16/04/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Prospect Sporting Insights Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Prospect Sporting Insights Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12199811 . The registered office is C/O Hunters Law Llp, Lincoln's Inn, 9 New Square, London, WC2A 3QN.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The following judgements and estimates have had the most significant effect on amounts recognised in the financial statements:
Useful economic lives and residual values
The annual depreciation charge for all assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually.
Recoverability of trade and other debtors
The company makes estimates of the recoverable value of trade and other debtors. When assessing the impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.
Capitalisation of development costs
Development costs related to the creation of proprietary data tools and predictive models are capitalised in accordance with the company's accounting policy and the requirements of FRS 102. Management applies judgement in determining whether the asset meets the capitalisation criteria, including confirming technical feasibility and assessing the probable future economic benefits expected to arise from the asset. The costs are amortised over a period of three years on a straight-line basis, reflecting the expected period of benefit.
The directors make judgements in estimating the recoverable value of accrued income arising from software development projects. The valuation involves assessing the stage of completion, the contractual terms, and the likelihood of collection. The recoverable value is reviewed regularly and adjusted where necessary to reflect any changes in expected future income.
2.4. 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.
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.
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Prospect Sporting Insights Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Software development and website costs are initially recognised at cost. After recognition, under the cost model, software development and website costs are measured at cost less accumulated amortisation and any accumulated impairment losses.
Amortisation is recognised so as to wrte off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Software development 33% on cost
Website 33% on cost
2.6. Research and Development
Software development costs are capitalised within intangible assets when they can be identified with a specific product or project expected to generate future economic benefits exceeding the related costs. Capitalised software development costs are amortised on a straight-line basis over the anticipated useful life of the asset, which is typically three years.
Capitalised software development costs are reviewed annually. If the future economic benefits are deemed to have ceased or become uncertain, the carrying value is immediately written off to the profit and loss account.
Expenditure incurred during the research phase of an internal project is recognised as an expense when incurred, as it is not possible to demonstrate that future economic benefits will arise. Intangible assets are recognised from the development phase only when specific criteria are met, including the demonstration of probable future economic benefits and the ability to reliably measure the costs incurred.
If it is not possible to distinguish between the research and development phases of an internal project, the expenditure is treated as if it were all incurred in the research phase.
2.7. 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:

Leasehold Improvements | 33% on cost
Fixtures & Fittings | 33% on cost
Computer Equipment | 33% on cost

2.8. 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.
2.9. 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.
...CONTINUED
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Prospect Sporting Insights Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.9. Taxation - continued
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.
2.10. Pensions
The company operates a defined contribution pension plan for its employees. A defined contribution plan is a pension under which the company pays fixed contributions into a separate entity. Once the contributions have been paid, the company has no further payment obligations.
The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 21)
24 21
4. Intangible Assets

| Website | Software development | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 27,651 | 556,983 | 584,634
Additions | - | 566,617 | 566,617
As at 30 June 2025 | 27,651 | 1,123,600 | 1,151,251
Amortisation
As at 1 July 2024 | 9,614 | - | 9,614
Provided during the period | 9,614 | 185,661 | 195,275
As at 30 June 2025 | 19,228 | 185,661 | 204,889
Net Book Value
As at 30 June 2025 | 8,423 | 937,939 | 946,362
As at 1 July 2024 | 18,037 | 556,983 | 575,020

5. Tangible Assets

| Leasehold Improvements | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 58,691 | 22,688 | 54,746 | 136,125
Additions | 845 | 375 | 4,172 | 5,392
As at 30 June 2025 | 59,536 | 23,063 | 58,918 | 141,517

...CONTINUED
Page 5
Page 6
Prospect Sporting Insights Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 35,712 | 15,874 | 31,964 | 83,550
Provided during the period | 18,597 | 5,835 | 22,479 | 46,911
As at 30 June 2025 | 54,309 | 21,709 | 54,443 | 130,461
Net Book Value
As at 30 June 2025 | 5,227 | 1,354 | 4,475 | 11,056
As at 1 July 2024 | 22,979 | 6,814 | 22,782 | 52,575

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 475
As at 30 June 2025 | 475
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 475
As at 1 July 2024 | 475

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 308,024 |  | 94,571
Other debtors | - |  | 51,257
VAT recoverable | - |  | 34,687
Prepayments and accrued income | 325,541 |  | 210,328
Corporation tax recoverable | - |  | 6,974
| 633,565 |  | 397,817
Due after more than one year
Other debtors | 1,423,480 |  | 1,156,052
| 2,057,045 |  | 1,553,869

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Prospect Sporting Insights Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 77,391 |  | 117,935
Other taxes and social security | 68,627 |  | 130,446
VAT | 31,513 |  | -
Other creditors | 46 |  | 69,314
Accruals and deferred income | 186,865 |  | 169,621
Directors' loan accounts | 496 |  | 540
| 364,938 |  | 487,856

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 19 |  | 19

10. Related Party Transactions
The company has transactions with related parties in the ordinary course of business. Amounts due from related party, Oval Insights Ltd, included in other debtors, were £1,423,480 as at 30th June 2025 and £1,156,052 as at 30th June 2024
All transactions with related parties are conducted on normal commercial terms and conditions.
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