Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09751113 Oliver Torr Thomas Randall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09751113 2024-08-31 09751113 2025-08-31 09751113 2024-09-01 2025-08-31 09751113 frs-core:Non-currentFinancialInstruments 2025-08-31 09751113 frs-core:BetweenOneFiveYears 2025-08-31 09751113 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09751113 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 09751113 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09751113 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 09751113 frs-core:PlantMachinery 2024-09-01 2025-08-31 09751113 frs-core:WithinOneYear 2025-08-31 09751113 frs-core:OtherReservesSubtotal 2025-08-31 09751113 frs-core:ShareCapital 2025-08-31 09751113 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09751113 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09751113 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 09751113 frs-bus:SmallEntities 2024-09-01 2025-08-31 09751113 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09751113 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09751113 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 09751113 frs-bus:OrdinaryShareClass1 2025-08-31 09751113 frs-bus:OrdinaryShareClass2 2024-09-01 2025-08-31 09751113 frs-bus:OrdinaryShareClass2 2025-08-31 09751113 frs-core:AdditionsToInvestments 2025-08-31 09751113 frs-core:CostValuation 2025-08-31 09751113 frs-bus:Director1 2024-09-01 2025-08-31 09751113 frs-bus:Director2 2024-09-01 2025-08-31 09751113 frs-countries:EnglandWales 2024-09-01 2025-08-31 09751113 2023-08-31 09751113 2024-08-31 09751113 2023-09-01 2024-08-31 09751113 frs-core:Non-currentFinancialInstruments 2024-08-31 09751113 frs-core:BetweenOneFiveYears 2024-08-31 09751113 frs-core:WithinOneYear 2024-08-31 09751113 frs-core:OtherReservesSubtotal 2024-08-31 09751113 frs-core:ShareCapital 2024-08-31 09751113 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09751113 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 09751113 frs-bus:OrdinaryShareClass2 2023-09-01 2024-08-31
Registered number: 09751113
Lattice Training Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
Lattice Training Ltd
Contents
Contents

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

Page 1
Lattice Training Ltd
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: 09751113

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 142,707 |  | 138,981
Tangible Assets | 5 |  | 10,087 |  | 25,490
Investments | 6 |  | 657,879 |  | -
|  |  | 810,673 |  | 164,471
CURRENT ASSETS
Stocks |  | 123,116 |  | 132,592 |
Debtors |  | 118,994 |  | 60,941 |
Cash at bank and in hand |  | 136,145 |  | 131,881 |
|  | 378,255 |  | 325,414 |
Creditors: Amounts Falling Due Within One Year |  | (179,331 ) |  | (201,771 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 198,924 |  | 123,643
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,009,597 |  | 288,114
Creditors: Amounts Falling Due After More Than One Year |  |  | (23,611 ) |  | (56,945 )
NET ASSETS |  |  | 985,986 |  | 231,169
CAPITAL AND RESERVES
Called up share capital | 7 |  | 12 |  | 10
Other reserves |  |  | 657,877 |  | -
Profit and Loss Account |  |  | 328,097 |  | 231,159
SHAREHOLDERS' FUNDS |  |  | 985,986 |  | 231,169

Page 1
Page 2
Lattice Training Ltd
Abridged Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Oliver Torr Director
22 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Lattice Training Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
Lattice Training Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09751113 . The registered office is Unit 8 Clarence Industrial Estate, East Side Road, Chesterfield, S41 9AT.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 determined by the value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Where the amount of revenue is contingent on future events, this is only recognised where the amount of revenue can be measured reliably and it is probable that the economic benefits will be received. When this cannot be estimated reliably, revenue is only recognised to the value of the expenses that it is considered probable will be recovered.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of App Development costs. They are amortised to the profit and loss account over an estimated economic life of 10 years.
2.5. 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:

Leasehold | Over lease term
Plant & Machinery | 20% straight line
Fixtures & Fittings | 20% straight line
Computer Equipment | 33% straight line

2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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.
Page 3
Page 4
Lattice Training Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
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. Investments
Investments in subsidiary undertakings are stated at cost less any provision for impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2024: 42)
41 42
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 169,366
Additions | 19,359
As at 31 August 2025 | 188,725
Amortisation
As at 1 September 2024 | 30,385
Provided during the period | 15,633
As at 31 August 2025 | 46,018
Net Book Value
As at 31 August 2025 | 142,707
As at 1 September 2024 | 138,981

Page 4
Page 5
Lattice Training Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 100,523
Additions | 120
Disposals | (48,348 )
As at 31 August 2025 | 52,295
Depreciation
As at 1 September 2024 | 75,033
Provided during the period | 13,823
Disposals | (46,648 )
As at 31 August 2025 | 42,208
Net Book Value
As at 31 August 2025 | 10,087
As at 1 September 2024 | 25,490

6. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | -
Additions | 657,879
As at 31 August 2025 | 657,879
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 657,879
As at 1 September 2024 | -

Investments comprise 100% of the ordinary share capital of Crimpd, Inc., a company incorporated in the United States of America.
Page 5
Page 6
Lattice Training Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2,116 Ordinary Shares of £ 0.005 each | 11 |  | 10
209 Ordinary A shares of £ 0.005 each | 1 |  | -
| 12 |  | 10

Shares issued during the period: | £
116 Ordinary Shares of £ 0.005 each | 1
209 Ordinary A shares of £ 0.005 each | 1
| 2

During the year the company allotted 116 ordinary shares of £0.005 each and 209 A ordinary shares of £0.005 each as consideration for the acquisition of the entire issued share capital of Crimpd, Inc. Merger relief under section 612 of the Companies Act 2006 has been applied, and the premium on the shares issued, amounting to £657,877, has been credited to a merger reserve included within other reserves.
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 8,728 |  | 5,795
Later than one year and not later than five years | 12,364 |  | -
| 21,092 |  | 5,795

9. Group Accounts
The company has not prepared consolidated financial statements as it is entitled to the exemption available under section 399 of the Companies Act 2006 on the basis that the group headed by the company qualifies as a small group. The financial statements present information about the company as an individual entity.
Page 6