Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 14362449 Mr J A Adam Mr S J Foster Dr C L Foster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14362449 2024-09-30 14362449 2025-09-30 14362449 2024-10-01 2025-09-30 14362449 frs-core:CurrentFinancialInstruments 2025-09-30 14362449 frs-core:ComputerEquipment 2025-09-30 14362449 frs-core:ComputerEquipment 2024-10-01 2025-09-30 14362449 frs-core:ComputerEquipment 2024-09-30 14362449 frs-core:ShareCapital 2025-09-30 14362449 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14362449 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14362449 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14362449 frs-bus:SmallEntities 2024-10-01 2025-09-30 14362449 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14362449 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14362449 frs-bus:Director1 2024-10-01 2025-09-30 14362449 frs-bus:Director2 2024-10-01 2025-09-30 14362449 frs-bus:Director3 2024-10-01 2025-09-30 14362449 frs-countries:EnglandWales 2024-10-01 2025-09-30 14362449 2023-09-30 14362449 2024-09-30 14362449 2023-10-01 2024-09-30 14362449 frs-core:CurrentFinancialInstruments 2024-09-30 14362449 frs-core:ShareCapital 2024-09-30 14362449 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14362449
Eleos Group Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Eleos Group Ltd
Contents
Contents

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

Page 1
Eleos Group Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14362449

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,557 |  | -
|  |  | 1,557 |  | -
CURRENT ASSETS
Debtors | 5 | 15,806 |  | 14,385 |
Cash at bank and in hand |  | 82,609 |  | 68,728 |
|  | 98,415 |  | 83,113 |
Creditors: Amounts Falling Due Within One Year | 6 | (65,869 ) |  | (52,762 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 32,546 |  | 30,351
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,103 |  | 30,351
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (389 ) |  | -
NET ASSETS |  |  | 33,714 |  | 30,351
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 33,614 |  | 30,251
SHAREHOLDERS' FUNDS |  |  | 33,714 |  | 30,351

Page 1
Page 2
Eleos Group Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 S J Foster Director
28 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Eleos Group Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Eleos Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14362449 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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% Rolling Balance

2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: NIL)
4 -
Page 3
Page 4
Eleos Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Computer equipment
--- | ---
| £
Cost
As at 1 October 2024 | -
Additions | 2,076
As at 30 September 2025 | 2,076
Depreciation
As at 1 October 2024 | -
Provided during the period | 519
As at 30 September 2025 | 519
Net Book Value
As at 30 September 2025 | 1,557
As at 1 October 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,806 |  | 14,385

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 408 |  | 390
Other creditors | 61,285 |  | 44,016
Taxation and social security | 4,176 |  | 8,356
| 65,869 |  | 52,762

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4