Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14256673 Mr Jonathan Bradshaw Mr Mark Bernstein Mr Mark Bernstein false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14256673 2024-12-31 14256673 2025-12-31 14256673 2025-01-01 2025-12-31 14256673 frs-core:CurrentFinancialInstruments 2025-12-31 14256673 frs-core:ComputerEquipment 2025-12-31 14256673 frs-core:ComputerEquipment 2025-01-01 2025-12-31 14256673 frs-core:ComputerEquipment 2024-12-31 14256673 frs-core:SharePremium 2025-12-31 14256673 frs-core:ShareCapital 2025-12-31 14256673 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14256673 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14256673 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14256673 frs-bus:SmallEntities 2025-01-01 2025-12-31 14256673 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14256673 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14256673 1 2025-01-01 2025-12-31 14256673 frs-bus:Director1 2025-01-01 2025-12-31 14256673 frs-bus:Director2 2025-01-01 2025-12-31 14256673 frs-countries:EnglandWales 2025-01-01 2025-12-31 14256673 2023-12-31 14256673 2024-12-31 14256673 2024-01-01 2024-12-31 14256673 frs-core:CurrentFinancialInstruments 2024-12-31 14256673 frs-core:SharePremium 2024-12-31 14256673 frs-core:ShareCapital 2024-12-31 14256673 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14256673
Diligentsia Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Select Accountants Ltd
Shire House Business Centre
Long Street
Stoney Stanton
Leicestershire
LE9 4DQ
Diligentsia Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Diligentsia Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14256673

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 949 |  | 1,266
|  |  | 949 |  | 1,266
CURRENT ASSETS
Debtors | 5 | 5,430 |  | 31,115 |
Cash at bank and in hand |  | 46,817 |  | 44,782 |
|  | 52,247 |  | 75,897 |
Creditors: Amounts Falling Due Within One Year | 6 | (336,356 ) |  | (289,120 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (284,109 ) |  | (213,223 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (283,160 ) |  | (211,957 )
NET LIABILITIES |  |  | (283,160 ) |  | (211,957 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 106 |  | 100
Share premium account |  |  | 100,145 |  | -
Profit and Loss Account |  |  | (383,411 ) |  | (212,057 )
SHAREHOLDERS' FUNDS |  |  | (283,160) |  | (211,957)

Page 1
Page 2
Diligentsia Limited
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 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 Mark Bernstein Director
23rd May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Diligentsia Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Diligentsia Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14256673 . The registered office is The Old Rectory, Church Street, Stoney Stanton, Leicestershire, LE9 4DA.
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 company has incurred losses during the year and, at the balance sheet date, had net current liabilities and net liabilities of £283,160.
The company is reliant on financial support from the director, who has provided funding to support the working capital requirements of the business. At the year end, amounts of £326,216 were owed to the director. The director, Mr Mark Bernstein, has indicated an intention to continue to provide financial support to enable the company to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements. The directors are also actively seeking external investment to support the ongoing development and growth of the business. On this basis, the directors have prepared the financial statements on a going concern basis.
These conditions indicate the existence of a material uncertainty which may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.
2.3. Turnover
Turnover represents amounts derived from the provision of subscription-based software services in the normal course of business, net of value added tax and trade discounts.
Revenue is recognised over time, on a straight-line basis over the term of the subscription, as the company provides continuous access to its software platform.
Subscription fees are billed either monthly or annually in advance. Amounts received or receivable in advance of the service period are deferred and recognised in turnover over the period to which they relate.
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:

Computer Equipment | 25% reducing balance

2.5. 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.
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Diligentsia Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
The company has unutilised tax losses available to carry forward. No deferred tax asset has been recognised due to uncertainty over the availability of future taxable profits. The company will reassess recognition of a deferred tax asset as taxable profits are generated.
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.
In prior periods, the company recognised a tax credit in respect of research and development expenditure.
No credit or claim has been recognised in the current year. The directors have reviewed the availability and expected benefit of research and development tax relief in light of recent legislative changes and the company’s current trading position, and have concluded that no further claims will be made at this time.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 1,688
As at 31 December 2025 | 1,688
Depreciation
As at 1 January 2025 | 422
Provided during the period | 317
As at 31 December 2025 | 739
Net Book Value
As at 31 December 2025 | 949
As at 1 January 2025 | 1,266

Page 4
Page 5
Diligentsia Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 3,264 |  | 2,273
Other debtors | 1,352 |  | -
Corporation tax recoverable assets | - |  | 28,019
VAT | 814 |  | 723
Called up share capital not paid | - |  | 100
| 5,430 |  | 31,115

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,491 |  | (1 )
Accruals and deferred income | 6,649 |  | 63
Directors' loan accounts | 326,216 |  | 289,058
| 336,356 |  | 289,120

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | - |  | 100
Called Up Share Capital has been paid up | 106 |  | -
Amount of Allotted, Called Up Share Capital | 106 |  | 100

During the year, 600 shares were issued for a total consideration of £100,145.
8. Related Party Transactions
During the year, the director continued to provide funding to the company to support its working capital requirements. At 31 December 2025, the balance owed to the director was £326,216 (2024: £289,058).
The loan is unsecured, interest-free and repayable on demand. The director does not intend to seek repayment within 12 months.
No amounts were repaid or written off during the year.
9. Controlling Party
The company's controlling party is Mr Mark Bernstein by virtue of his ownership of 83.47% of the issued share capital in the company.
10. Transition to FRS 102
These financial statements are the first prepared in accordance with Financial Reporting Standard 102 Section 1A “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. In the previous financial year, the company prepared its financial statements under FRS 105 “The Financial Reporting Standard applicable to the Micro-entities Regime”.The date of transition to FRS 102 was 1 January 2024.The transition to FRS 102 has not resulted in any material adjustments to the amounts previously reported in the financial statements, except as described below.Under FRS 102, the company is required to recognise deferred tax on timing differences. Accordingly, deferred tax has been considered on transition, including in respect of tax losses carried forward. No deferred tax asset has been recognised due to uncertainty regarding the availability of future taxable profits against which such losses can be utilised.In all other respects, the accounting policies applied under FRS 102 are consistent with those previously applied under FRS 105, and no restatement of prior year balances has been required.
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