Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 14458999 Mrs Kerry Adams Mr Samuel Comley Mr Henry Thomas Mr Joseph Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14458999 2024-11-30 14458999 2025-11-30 14458999 2024-12-01 2025-11-30 14458999 frs-core:CurrentFinancialInstruments 2025-11-30 14458999 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-11-30 14458999 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 14458999 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-30 14458999 frs-core:ShareCapital 2025-11-30 14458999 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 14458999 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14458999 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 14458999 frs-bus:SmallEntities 2024-12-01 2025-11-30 14458999 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14458999 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 14458999 frs-bus:Director1 2024-12-01 2025-11-30 14458999 frs-bus:Director2 2024-12-01 2025-11-30 14458999 frs-bus:Director3 2024-12-01 2025-11-30 14458999 frs-bus:Director4 2024-12-01 2025-11-30 14458999 frs-countries:EnglandWales 2024-12-01 2025-11-30 14458999 2023-11-30 14458999 2024-11-30 14458999 2023-12-01 2024-11-30 14458999 frs-core:CurrentFinancialInstruments 2024-11-30 14458999 frs-core:ShareCapital 2024-11-30 14458999 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 14458999
Cactus Innovations Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Cactus Innovations Ltd
Contents
Contents

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

Page 1
Cactus Innovations Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 14458999

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 49,706 |  | 27,594
|  |  | 49,706 |  | 27,594
CURRENT ASSETS
Debtors | 5 | 1,444 |  | 452 |
Cash at bank and in hand |  | 8,524 |  | 8,535 |
|  | 9,968 |  | 8,987 |
Creditors: Amounts Falling Due Within One Year | 6 | (82,824 ) |  | (42,554 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (72,856 ) |  | (33,567 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (23,150 ) |  | (5,973 )
NET LIABILITIES |  |  | (23,150 ) |  | (5,973 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 120 |  | 120
Profit and Loss Account |  |  | (23,270 ) |  | (6,093 )
SHAREHOLDERS' FUNDS |  |  | (23,150) |  | (5,973)

For the year ending 30 November 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 Samuel Comley Director
18/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Cactus Innovations Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Cactus Innovations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14458999 . The registered office is C/O Tn Accountancy Lonsdale Gate, Lonsdale Gardens, Tunbridge Wells, Kent, TN1 1NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling , which is the functional currency of the company.
Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
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. Research and Development
Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs will be subsequently amortised when they are available for use.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 2
Page 3
Cactus Innovations Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 December 2024 | 27,594
Additions | 34,539
As at 30 November 2025 | 62,133
Amortisation
As at 1 December 2024 | -
Provided during the period | 12,427
As at 30 November 2025 | 12,427
Net Book Value
As at 30 November 2025 | 49,706
As at 1 December 2024 | 27,594

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,444 |  | 452

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 80,000 |  | 40,000
Other creditors | 2,824 |  | 2,554
| 82,824 |  | 42,554

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

8. Related Party Transactions
During the year, the company received an interest-free loan from Sound Act Limited, a connected company. The loan is unsecured and repayable on demand.
At 30 November 2025, the balance outstanding was £80,000 (2024: £40,000).
£40,000 was advanced during the year ended 30 November 2024, with a further £40,000 advanced during the year ended 30 November 2025.
9. Going concern
The directors have considered the company’s ability to continue as a going concern and are satisfied that adequate financial support will be available from the directors for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.
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