Acorah Software Products - Accounts Production 19.2.350 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 07146900 Mr M T Jack Mr M S Boniface Mr M T Jack iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07146900 2025-02-28 07146900 2026-02-28 07146900 2025-03-01 2026-02-28 07146900 frs-core:CurrentFinancialInstruments 2026-02-28 07146900 frs-core:Non-currentFinancialInstruments 2026-02-28 07146900 frs-core:ComputerEquipment 2026-02-28 07146900 frs-core:ComputerEquipment 2025-03-01 2026-02-28 07146900 frs-core:ComputerEquipment 2025-02-28 07146900 frs-core:FurnitureFittings 2026-02-28 07146900 frs-core:FurnitureFittings 2025-03-01 2026-02-28 07146900 frs-core:FurnitureFittings 2025-02-28 07146900 frs-core:ShareCapital 2026-02-28 07146900 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 07146900 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07146900 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 07146900 frs-bus:SmallEntities 2025-03-01 2026-02-28 07146900 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 07146900 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 07146900 frs-bus:Director1 2025-03-01 2026-02-28 07146900 frs-bus:Director2 2025-03-01 2026-02-28 07146900 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 07146900 frs-countries:EnglandWales 2025-03-01 2026-02-28 07146900 2024-02-29 07146900 2025-02-28 07146900 2024-03-01 2025-02-28 07146900 frs-core:CurrentFinancialInstruments 2025-02-28 07146900 frs-core:Non-currentFinancialInstruments 2025-02-28 07146900 frs-core:ShareCapital 2025-02-28 07146900 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 07146900
Moon Collider Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Sense Accounting Limited
Chartered Accountants
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Moon Collider Limited
Contents
Contents

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

Page 1
Moon Collider Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 07146900

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 689 |  | 2,319
|  |  | 689 |  | 2,319
CURRENT ASSETS
Debtors | 5 | 126,720 |  | 273,040 |
|  | 126,720 |  | 273,040 |
Creditors: Amounts Falling Due Within One Year | 6 | (462,260 ) |  | (405,618 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (335,540 ) |  | (132,578 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (334,851 ) |  | (130,259 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,030,931 ) |  | (1,155,182 )
NET LIABILITIES |  |  | (1,365,782 ) |  | (1,285,441 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | (1,365,786 ) |  | (1,285,445 )
SHAREHOLDERS' FUNDS |  |  | (1,365,782) |  | (1,285,441)

Page 1
Page 2
Moon Collider Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 M S Boniface Director
6 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Moon Collider Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Moon Collider Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07146900 . The registered office is 85 First Floor Great Portland Street, London, W1W 7LT.
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
With due consideration of the company's net liability position, the directors have concluded that they have a reasonable expectation that the company has adequate access to resources to continue as a going concern for a period of at least 12 months. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
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 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.
2.4. 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:

Fixtures & Fittings | 20% straight line
Computer Equipment | 50% straight line

2.5. 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.
Page 3
Page 4
Moon Collider Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 11)
7 11
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 2,721 | 70,706 | 73,427
Additions | - | 380 | 380
Disposals | - | (1,550 ) | (1,550 )
As at 28 February 2026 | 2,721 | 69,536 | 72,257
Depreciation
As at 1 March 2025 | 1,902 | 69,206 | 71,108
Provided during the period | 400 | 1,610 | 2,010
Disposals | - | (1,550 ) | (1,550 )
As at 28 February 2026 | 2,302 | 69,266 | 71,568
Net Book Value
As at 28 February 2026 | 419 | 270 | 689
As at 1 March 2025 | 819 | 1,500 | 2,319

Page 4
Page 5
Moon Collider Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 66,723 |  | 20,388
Prepayments and accrued income | 1,197 |  | 863
Other debtors | 2,043 |  | 1,000
Corporation tax recoverable assets | 51,070 |  | 245,274
VAT | 5,687 |  | 5,515
| 126,720 |  | 273,040

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 31,870 |  | 33,362
Bank loans and overdrafts | 26,418 |  | 41,914
Other taxes and social security | 50,377 |  | 15,653
Other creditors | 1,043 |  | 846
Accruals and deferred income | 226,564 |  | 191,652
Directors' loan accounts | 125,988 |  | 122,191
| 462,260 |  | 405,618

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 8,052
Other loans | - |  | 116,199
Amounts owed to parent undertaking | 1,030,931 |  | 1,030,931
| 1,030,931 |  | 1,155,182

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

9. Related Party Transactions
As at 28 February 2026, the company owed the director, Mr M Jack £115,994 (2025: £111,419) and director Mr M Boniface £9,994 (2025: £8,773).
Page 5