Acorah Software Products - Accounts Production 19.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 NI072757 Mr Martin Neill Mr Michael Gill Mr Nicholas Hamilton Mr James Tolland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI072757 2024-12-31 NI072757 2025-12-31 NI072757 2025-01-01 2025-12-31 NI072757 frs-core:CurrentFinancialInstruments 2025-12-31 NI072757 frs-core:Non-currentFinancialInstruments 2025-12-31 NI072757 frs-core:ComputerEquipment 2025-12-31 NI072757 frs-core:ComputerEquipment 2025-01-01 2025-12-31 NI072757 frs-core:ComputerEquipment 2024-12-31 NI072757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 NI072757 frs-core:OtherResidualIntangibleAssets 2025-12-31 NI072757 frs-core:OtherResidualIntangibleAssets 2024-12-31 NI072757 frs-core:SharePremium 2025-12-31 NI072757 frs-core:ShareCapital 2025-12-31 NI072757 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI072757 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI072757 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 NI072757 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI072757 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 NI072757 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI072757 frs-bus:Director1 2025-01-01 2025-12-31 NI072757 frs-bus:Director2 2025-01-01 2025-12-31 NI072757 frs-bus:Director3 2025-01-01 2025-12-31 NI072757 frs-bus:Director4 2025-01-01 2025-12-31 NI072757 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI072757 2023-12-31 NI072757 2024-12-31 NI072757 2024-01-01 2024-12-31 NI072757 frs-core:CurrentFinancialInstruments 2024-12-31 NI072757 frs-core:Non-currentFinancialInstruments 2024-12-31 NI072757 frs-core:SharePremium 2024-12-31 NI072757 frs-core:ShareCapital 2024-12-31 NI072757 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI072757
Airpos Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Satori Accounting
Airpos Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Airpos Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: NI072757

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 4,558 |  | 6,078
|  |  | 4,558 |  | 6,078
CURRENT ASSETS
Debtors | 6 | 2,124 |  | 1,203 |
Cash at bank and in hand |  | 23,668 |  | 9,204 |
|  | 25,792 |  | 10,407 |
Creditors: Amounts Falling Due Within One Year | 7 | (78,365 ) |  | (60,550 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (52,573 ) |  | (50,143 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (48,015 ) |  | (44,065 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (77,594 ) |  | (74,553 )
NET LIABILITIES |  |  | (125,609 ) |  | (118,618 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 703 |  | 703
Share premium account |  |  | 3,415,346 |  | 3,415,346
Income Statement |  |  | (3,541,658 ) |  | (3,534,667 )
SHAREHOLDERS' FUNDS |  |  | (125,609) |  | (118,618)

Page 1
Page 2
Airpos Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr Martin Neill Director
21 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Airpos Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Airpos Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI072757 . The registered office is Oh Yeah Music Centre, 15-21 Gordon Street, Belfast, BT1 2LG.
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
The directors have prepared the financial statements on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.
In making this assessment, the directors have considered the company’s financial position, cash flow forecasts, and available financing facilities for a period of at least 12 months from the date of approval of these financial statements. The forecasts take into account reasonably possible changes in trading performance, including sensitivities around revenue levels and cost assumptions.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are product development. It is amortised to the income statement over its estimated economic life of 10 years.
2.5. 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% reducing balance

2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102.
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.
Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost, being transaction price less any amounts settled and any impairment losses.
Trade debtors are assessed for impairment at the end of each reporting period and an allowance is recognised where there is objective evidence of impairment.
Basic financial liabilities, including trade and other creditors and the company credit card, are initially recognised at transaction price and subsequently measured at amortised cost.
Page 3
Page 4
Airpos Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 6)
3 6
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 359,149
As at 31 December 2025 | 359,149
Amortisation
As at 1 January 2025 | 359,149
As at 31 December 2025 | 359,149
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

Intangible assets consists of product development costs capitalised in line with applicable accounting standards.
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 33,608
As at 31 December 2025 | 33,608
Depreciation
As at 1 January 2025 | 27,530
Provided during the period | 1,520
As at 31 December 2025 | 29,050
Net Book Value
As at 31 December 2025 | 4,558
As at 1 January 2025 | 6,078

Page 4
Page 5
Airpos Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,124 |  | 1,203

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,050 |  | 21,690
Bank loans and overdrafts | 6,067 |  | 11,816
Other creditors | 24,891 |  | 21,702
Taxation and social security | 35,357 |  | 5,342
| 78,365 |  | 60,550

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 17,594 |  | 14,553
Other loans | 60,000 |  | 60,000
| 77,594 |  | 74,553

Other loans above are loans from existing investors. This loan is repayable on demand. Interest is accruing at 5% per annum.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 703 |  | 703

Page 5