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 13523449 Mr R M Barrozo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13523449 2024-07-31 13523449 2025-07-31 13523449 2024-08-01 2025-07-31 13523449 frs-core:CurrentFinancialInstruments 2025-07-31 13523449 frs-core:Non-currentFinancialInstruments 2025-07-31 13523449 frs-core:ComputerEquipment 2025-07-31 13523449 frs-core:ComputerEquipment 2024-08-01 2025-07-31 13523449 frs-core:ComputerEquipment 2024-07-31 13523449 frs-core:ShareCapital 2025-07-31 13523449 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13523449 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13523449 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 13523449 frs-bus:SmallEntities 2024-08-01 2025-07-31 13523449 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13523449 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13523449 frs-bus:Director1 2024-08-01 2025-07-31 13523449 frs-countries:EnglandWales 2024-08-01 2025-07-31 13523449 2023-07-31 13523449 2024-07-31 13523449 2023-08-01 2024-07-31 13523449 frs-core:CurrentFinancialInstruments 2024-07-31 13523449 frs-core:Non-currentFinancialInstruments 2024-07-31 13523449 frs-core:ShareCapital 2024-07-31 13523449 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13523449
Tekhive Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Erdingsworth Business & Tax Advisors Ltd
Unit 3 Cuckoo Wharf, 427 Lichfield Road
Birmingham
B6 7SS
Tekhive Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Tekhive Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 13523449

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 934 |  | 1,759
|  |  | 934 |  | 1,759
CURRENT ASSETS
Debtors | 5 | 2,975 |  | 375 |
Cash at bank and in hand |  | 1,441 |  | 2,670 |
|  | 4,416 |  | 3,045 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,924 ) |  | (840 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,492 |  | 2,205
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,426 |  | 3,964
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (6,218 ) |  | (9,886 )
NET LIABILITIES |  |  | (3,792 ) |  | (5,922 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (3,793 ) |  | (5,923 )
SHAREHOLDERS' FUNDS |  |  | (3,792) |  | (5,922)

Page 1
Page 2
Tekhive 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 R M Barrozo Director
20th April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Tekhive Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Tekhive Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13523449 . The registered office is 124 Wennington Road, Rainham, Essex, RM13 9DG.
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. Turnover includes revenue earned 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. 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 | 25% straight line

2.4. 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.
2.5. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.6. Trade debtors and trade creditors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at
amortised cost using the effective interest method.
2.7. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Tekhive Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 August 2024 | 3,300
As at 31 July 2025 | 3,300
Depreciation
As at 1 August 2024 | 1,541
Provided during the period | 825
As at 31 July 2025 | 2,366
Net Book Value
As at 31 July 2025 | 934
As at 1 August 2024 | 1,759

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,975 |  | 375

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,623 |  | -
Accruals and deferred income | 1,019 |  | 840
Payments on account | 282 |  | -
| 2,924 |  | 840

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 6,218 |  | 9,886

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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