Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05607927 Mr A J Hannam Mr A J Hannam Mr A Hannam 6 High Street, Linton, Cambridge, CB21 4HS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05607927 2024-12-31 05607927 2025-12-31 05607927 2025-01-01 2025-12-31 05607927 frs-core:CurrentFinancialInstruments 2025-12-31 05607927 frs-core:BetweenOneFiveYears 2025-12-31 05607927 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 05607927 frs-core:OtherResidualIntangibleAssets 2025-12-31 05607927 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 05607927 frs-core:OtherResidualIntangibleAssets 2024-12-31 05607927 frs-core:PlantMachinery 2025-12-31 05607927 frs-core:PlantMachinery 2025-01-01 2025-12-31 05607927 frs-core:PlantMachinery 2024-12-31 05607927 frs-core:WithinOneYear 2025-12-31 05607927 frs-core:RevaluationReserve 2025-01-01 2025-12-31 05607927 frs-core:RevaluationReserve 2024-12-31 05607927 frs-core:RevaluationReserve 2025-12-31 05607927 frs-core:ShareCapital 2025-12-31 05607927 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 05607927 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 05607927 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05607927 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05607927 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05607927 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2024-12-31 05607927 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05607927 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05607927 frs-bus:SmallEntities 2025-01-01 2025-12-31 05607927 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05607927 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05607927 1 2025-01-01 2025-12-31 05607927 frs-core:CostValuation 2024-12-31 05607927 frs-core:CostValuation 2025-12-31 05607927 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 05607927 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 05607927 frs-bus:Director1 2025-01-01 2025-12-31 05607927 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05607927 frs-countries:EnglandWales 2025-01-01 2025-12-31 05607927 2023-12-31 05607927 2024-12-31 05607927 2024-01-01 2024-12-31 05607927 frs-core:CurrentFinancialInstruments 2024-12-31 05607927 frs-core:BetweenOneFiveYears 2024-12-31 05607927 frs-core:WithinOneYear 2024-12-31 05607927 frs-core:RevaluationReserve 2024-12-31 05607927 frs-core:ShareCapital 2024-12-31 05607927 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05607927
Excel Technical Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
One Bean Limited
Chartered Accountants
Excel Technical Consulting Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Excel Technical Consulting Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05607927

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 5 |  | 54,138 |  | 62,599
Tangible Assets | 6 |  | 10,634 |  | 5,095
Investments | 7 |  | 6,950 |  | 6,950
|  |  | 71,722 |  | 74,644
CURRENT ASSETS
Debtors | 8 | 2,740,243 |  | 2,930,634 |
Cash at bank and in hand |  | 835,626 |  | 643,743 |
|  | 3,575,869 |  | 3,574,377 |
Creditors: Amounts Falling Due Within One Year | 9 | (1,024,778 ) |  | (1,620,368 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,551,091 |  | 1,954,009
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,622,813 |  | 2,028,653
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (11,074 ) |  | (12,582 )
NET ASSETS |  |  | 2,611,739 |  | 2,016,071
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1 |  | 1
Revaluation reserve | 14 |  | 33,150 |  | 47,721
Profit and Loss Account |  |  | 2,578,588 |  | 1,968,349
SHAREHOLDERS' FUNDS |  |  | 2,611,739 |  | 2,016,071

Page 1
Page 2
Excel Technical Consulting Ltd
Balance Sheet (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 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 A J Hannam Director
15 May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Excel Technical Consulting Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Excel Technical Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05607927 . The registered office is 5 Grange Park, Bourn, Cambridge, CB23 2TA.
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.
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.
Commissions receivable in respect of permanent placements are recognised in the period in which the placement takes place. Commissions receivable in respect of ongoing, temporary placements are recognised in stages, as and when the services are undertaken.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are cryptocurrency. It is not amortised to the profit and loss account but revalued annually using independent market values, with the valaution movements being charged or credited to the profit and loss account.
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:

Plant & Machinery | 4 - 10 years straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Page 3
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Excel Technical Consulting Ltd
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 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.
2.8. 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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Investments
Unlisted investments are valued at cost less provision for impairment if their fair value cannot be measured reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 9)
10 9
4. Prior Period Adjustment
The comparative amounts shown for 2024 have been corrected to include a credit of £72,361 as part of the corporation tax liability, as this was previously deducted from the tax charge in the profit and loss account in error.
An adjustment has also been made to account for late payment interest charged in 2024 in respect of corporation tax amounting to £5,368.
Finally, a presentation adjustment has been made to offset £80,000 of payments on account for corporation tax against the liability at 31 December 2024. whereas this value was previously shown as a separate debtor.
These three corrections have resulted in an decrease to the corporation tax creditor for 2024 by £2,271 compared to the amount previously stated, with a decrease to debtors of £80,000 and the reported profits for 2024 being reduced by £77,729.
Page 4
Page 5
Excel Technical Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Intangible Assets

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 62,599
Revaluations | (8,461 )
As at 31 December 2025 | 54,138
Net Book Value
As at 31 December 2025 | 54,138
As at 1 January 2025 | 62,599

6. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 22,073
Additions | 8,167
As at 31 December 2025 | 30,240
Depreciation
As at 1 January 2025 | 16,978
Provided during the period | 2,628
As at 31 December 2025 | 19,606
Net Book Value
As at 31 December 2025 | 10,634
As at 1 January 2025 | 5,095

7. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 6,950
As at 31 December 2025 | 6,950
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 6,950
As at 1 January 2025 | 6,950

Page 5
Page 6
Excel Technical Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,968,082 |  | 2,255,077
Amounts owed by group undertakings | 259,378 |  | 131,268
Other debtors | 512,783 |  | 544,289
| 2,740,243 |  | 2,930,634

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 428,188 |  | 450,518
Bank loans and overdrafts | 5,045 |  | 464,584
Amounts owed to participating interests | 21,564 |  | 21,564
Other creditors | 346,130 |  | 431,552
Taxation and social security | 223,851 |  | 252,150
| 1,024,778 |  | 1,620,368

Factoring creditors included within bank loans and overdrafts of £5,045 (2024: £464,584) are secured by a fixed and floating charge over the company's assets.
10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Other timing differences | 11,074 |  | 12,582

11. Share Capital

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

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Not later than one year | 43,424 |  | 43,189
Later than one year and not later than five years | 45,252 |  | 31,205
| 88,676 |  | 74,394

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Excel Technical Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £3,025 (2024: £2,486) were due to the fund. They are included in Other Creditors.
14. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 47,721 | 2,046,078
As at 1 January 2025 as previously stated | 47,721 | 2,046,078
Prior year adjustment | - | (77,729 )
As at 1 January 2025 as restated | 47,721 | 1,968,349
1,968,349
Profit for year | - | 790,793
Deficit on revaluation | (6,346) | -
Other comprehensive income for the year | (6,346 ) | -
Total comprehensive income for the year | (6,346) | 790,793
Dividends paid | - | (188,779)
Transfer from revaluation reserve | - | 8,225
Transfer to/from Profit & Loss Account | (8,225 ) | -
As at 31 December 2025 | 33,150 | 2,578,588

15. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is A-Tech Consulting Limited . A-Tech Consulting Limited was incorporated in Englad and Wales and registered at 6 High Street, Linton, Cambridge, CB21 4HS . The ultimate controlling party is Mr A Hannam who controls A-Tech Consulting Limited .
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