Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12258197 Dr G Vaidya Mrs P Vaidya iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12258197 2024-10-31 12258197 2025-10-31 12258197 2024-11-01 2025-10-31 12258197 frs-core:CurrentFinancialInstruments 2025-10-31 12258197 frs-core:Non-currentFinancialInstruments 2025-10-31 12258197 frs-core:ComputerEquipment 2025-10-31 12258197 frs-core:ComputerEquipment 2024-11-01 2025-10-31 12258197 frs-core:ComputerEquipment 2024-10-31 12258197 frs-core:ShareCapital 2025-10-31 12258197 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12258197 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12258197 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12258197 frs-bus:SmallEntities 2024-11-01 2025-10-31 12258197 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12258197 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12258197 frs-core:DeferredTaxation 2024-11-01 2025-10-31 12258197 frs-core:DeferredTaxation 2024-10-31 12258197 frs-core:DeferredTaxation 2025-10-31 12258197 frs-bus:Director1 2024-11-01 2025-10-31 12258197 frs-bus:Director2 2024-11-01 2025-10-31 12258197 frs-countries:EnglandWales 2024-11-01 2025-10-31 12258197 2023-10-31 12258197 2024-10-31 12258197 2023-11-01 2024-10-31 12258197 frs-core:CurrentFinancialInstruments 2024-10-31 12258197 frs-core:Non-currentFinancialInstruments 2024-10-31 12258197 frs-core:ShareCapital 2024-10-31 12258197 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12258197
Psychreports Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Psychreports Ltd
Contents
Contents

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

Page 1
Psychreports Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12258197

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,599 |  | 2,364
|  |  | 2,599 |  | 2,364
CURRENT ASSETS
Debtors | 5 | 259,041 |  | 243,754 |
Cash at bank and in hand |  | 240,267 |  | 76,788 |
|  | 499,308 |  | 320,542 |
Creditors: Amounts Falling Due Within One Year | 6 | (79,145 ) |  | (45,390 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 420,163 |  | 275,152
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 422,762 |  | 277,516
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (494 ) |  | (449 )
NET ASSETS |  |  | 422,268 |  | 277,067
CAPITAL AND RESERVES
Called up share capital | 9 |  | 300 |  | 300
Profit and Loss Account |  |  | 421,968 |  | 276,767
SHAREHOLDERS' FUNDS |  |  | 422,268 |  | 277,067

Page 1
Page 2
Psychreports Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Dr G Vaidya Director
18/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Psychreports Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Psychreports Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12258197 . The registered office is 129 Knowle Lane, Sheffield, S11 9SN.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 3,500
Additions | 1,332
As at 31 October 2025 | 4,832
Depreciation
As at 1 November 2024 | 1,136
Provided during the period | 1,097
As at 31 October 2025 | 2,233
Net Book Value
As at 31 October 2025 | 2,599
As at 1 November 2024 | 2,364

Page 3
Page 4
Psychreports Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 21,041 |  | -
Other debtors | - |  | 5,754
| 21,041 |  | 5,754
Due after more than one year
Other debtors | 238,000 |  | 238,000
| 259,041 |  | 243,754

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 48,802 |  | 29,115
VAT | 9,235 |  | -
Accruals and deferred income | 3,500 |  | 1,259
Directors' loan accounts | 17,608 |  | 15,016
| 79,145 |  | 45,390

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 494 |  | 449

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 November 2024 | 449 | 449
Deferred taxation | 45 | 45
Balance at 31 October 2025 | 494 | 494

Provision is made for the potential charge to tax that would arise should the company dispose of its fixed assets at the stated net book value to the extent that this is in excess of the tax written down value.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

10. Related Party Transactions
The company has loaned monies to RGV Investments Ltd, a company in which all the directors are also directors.
The loans are now interest-free; the directors having agreed to waive the interest with effect from 1st July 2024. No repayment date has been specified.
Page 4