Acorah Software Products - Accounts Production 19.2.350 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10203283 Mr George Austin Mr Robert Howarth Mr Alec Clements Mr Pawel Badenski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10203283 2024-10-31 10203283 2025-10-31 10203283 2024-11-01 2025-10-31 10203283 frs-core:CurrentFinancialInstruments 2025-10-31 10203283 frs-core:Non-currentFinancialInstruments 2025-10-31 10203283 frs-core:ComputerEquipment 2025-10-31 10203283 frs-core:ComputerEquipment 2024-11-01 2025-10-31 10203283 frs-core:ComputerEquipment 2024-10-31 10203283 frs-core:FurnitureFittings 2025-10-31 10203283 frs-core:FurnitureFittings 2024-11-01 2025-10-31 10203283 frs-core:FurnitureFittings 2024-10-31 10203283 frs-core:SharePremium 2025-10-31 10203283 frs-core:ShareCapital 2025-10-31 10203283 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10203283 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10203283 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10203283 frs-bus:SmallEntities 2024-11-01 2025-10-31 10203283 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10203283 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10203283 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 10203283 frs-bus:OrdinaryShareClass1 2025-10-31 10203283 frs-bus:Director1 2024-11-01 2025-10-31 10203283 frs-bus:Director2 2024-11-01 2025-10-31 10203283 frs-bus:Director3 2024-11-01 2025-10-31 10203283 frs-bus:Director4 2024-11-01 2025-10-31 10203283 frs-countries:EnglandWales 2024-11-01 2025-10-31 10203283 2023-10-31 10203283 2024-10-31 10203283 2023-11-01 2024-10-31 10203283 frs-core:CurrentFinancialInstruments 2024-10-31 10203283 frs-core:Non-currentFinancialInstruments 2024-10-31 10203283 frs-core:SharePremium 2024-10-31 10203283 frs-core:ShareCapital 2024-10-31 10203283 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10203283 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 10203283
Pricing Monkey Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Pricing Monkey Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Pricing Monkey Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10203283

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 27,738 |  | 25,101
|  |  | 27,738 |  | 25,101
CURRENT ASSETS
Debtors | 5 | 351,036 |  | 204,086 |
Cash at bank and in hand |  | 1,721,259 |  | 962,205 |
|  | 2,072,295 |  | 1,166,291 |
Creditors: Amounts Falling Due Within One Year | 6 | (403,686 ) |  | (279,349 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,668,609 |  | 886,942
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,696,347 |  | 912,043
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (19,759 ) |  | (25,273 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,935 ) |  | (6,275 )
NET ASSETS |  |  | 1,669,653 |  | 880,495
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,506 |  | 1,503
Share premium account |  |  | 2,240 |  | 2,001
Profit and Loss Account |  |  | 1,665,907 |  | 876,991
SHAREHOLDERS' FUNDS |  |  | 1,669,653 |  | 880,495

Page 1
Page 2
Pricing Monkey 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.
Signed and approved for issue on behalf of the board by:

Mr Alec Clements Director
18/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Pricing Monkey Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Pricing Monkey Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10203283 . The registered office is Level 30 The Leadenhall Building, 122 Leadenhall Street, London, EC3V 4AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these Financial Statements. Accordingly, the going concern basis has been adopted 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 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. 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 | 20% Straight Line

2.5. 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.
2.6. Foreign Currencies
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.
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.
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Pricing Monkey Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Taxation
Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity, is also recognised in other comprehensive income or directly in equity respectively.
Current tax is the amount of income tax payable in respect of taxable profits for the year or prior years and is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current or prior periods.
Deferred tax arises from timing differences between taxable profits for the period and those shown in the financial statements. Deferred tax is recognised on all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are only 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 and that are expected to apply to the reversal of the timing differences.
2.8. Pensions
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. The contributions are recognised as an expense in the profit or loss when they fall due.
2.9. Debtors & Creditors
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
2.11. Interest Income
Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.
3. Average Number of Employees
The average number of employees, including directors, during the year was 17 (2024: 11)
17 11
Page 4
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Pricing Monkey Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 938 | 30,478 | 31,416
Additions | 108 | 8,850 | 8,958
As at 31 October 2025 | 1,046 | 39,328 | 40,374
Depreciation
As at 1 November 2024 | 938 | 5,377 | 6,315
Provided during the period | 4 | 6,317 | 6,321
As at 31 October 2025 | 942 | 11,694 | 12,636
Net Book Value
As at 31 October 2025 | 104 | 27,634 | 27,738
As at 1 November 2024 | - | 25,101 | 25,101

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 244,791 |  | 144,074
Prepayments and accrued income | 103,190 |  | 60,012
Other debtors | 3,055 |  | -
| 351,036 |  | 204,086

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 42,628 |  | 3,940
Bank loans and overdrafts | 5,514 |  | 5,514
Corporation tax | 140,329 |  | 128,752
Other taxes and social security | 68,310 |  | 52,381
VAT | 49,909 |  | 49,701
Net wages | 67 |  | 6,416
Other creditors | 10,568 |  | 4,354
Accruals and deferred income | 86,361 |  | 28,291
| 403,686 |  | 279,349

The bank loan included within both Creditors Due Within One Year and Creditors Due After One Year is a bounce back loan, extended from 6 years to 10 years, with a fixed interest rate of 2.5% ending May 2030.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,759 |  | 25,273

Page 5
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Pricing Monkey Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
150,610 Ordinary Shares of £ 0.010 each | 1,506 |  | 1,503

9. Pension Commitments
The Company pays contributions into a defined contributions scheme for its employees and directors. The pension cost charge represents contributions payable by the Company into these schemes and amounted to £62,294 (2024: £26,503). Contributions of £9,678 (2024: £4,354) were payable at the reporting date and shown within other creditors.
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