Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13544579 Mr Ian Hewett Mr Steven Isaacson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13544579 2024-08-31 13544579 2025-08-31 13544579 2024-09-01 2025-08-31 13544579 frs-core:CurrentFinancialInstruments 2025-08-31 13544579 frs-core:Non-currentFinancialInstruments 2025-08-31 13544579 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 13544579 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 13544579 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 13544579 frs-core:SharePremium 2025-08-31 13544579 frs-core:ShareCapital 2025-08-31 13544579 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13544579 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13544579 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 13544579 frs-bus:SmallEntities 2024-09-01 2025-08-31 13544579 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13544579 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13544579 frs-bus:Director1 2024-09-01 2025-08-31 13544579 frs-bus:Director2 2024-09-01 2025-08-31 13544579 frs-countries:EnglandWales 2024-09-01 2025-08-31 13544579 2023-08-31 13544579 2024-08-31 13544579 2023-09-01 2024-08-31 13544579 frs-core:CurrentFinancialInstruments 2024-08-31 13544579 frs-core:Non-currentFinancialInstruments 2024-08-31 13544579 frs-core:SharePremium 2024-08-31 13544579 frs-core:ShareCapital 2024-08-31 13544579 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 13544579
Evia Health Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13544579
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 239,868 236,879
239,868 236,879
CURRENT ASSETS
Debtors 5 798,250 787,522
Cash at bank and in hand 254 15,716
798,504 803,238
Creditors: Amounts Falling Due Within One Year 6 (7,160 ) (5,593 )
NET CURRENT ASSETS (LIABILITIES) 791,344 797,645
TOTAL ASSETS LESS CURRENT LIABILITIES 1,031,212 1,034,524
Creditors: Amounts Falling Due After More Than One Year 7 (625,370 ) (625,370 )
NET ASSETS 405,842 409,154
CAPITAL AND RESERVES
Called up share capital 8 143 143
Share premium account 427,247 427,247
Profit and Loss Account (21,548 ) (18,236 )
SHAREHOLDERS' FUNDS 405,842 409,154
Page 1
Page 2
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.
On behalf of the board
Mr Steven Isaacson
Director
22/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evia Health Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13544579 . The registered office is 2 Saxon Way, Guildford, England, GU1 2US.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. 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 are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Development Costs
£
Cost
As at 1 September 2024 236,879
Additions 2,989
As at 31 August 2025 239,868
Net Book Value
As at 31 August 2025 239,868
As at 1 September 2024 236,879
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 744 744
VAT 9,682 8,954
10,426 9,698
Due after more than one year
Amounts owed by subsidiaries 787,824 777,824
798,250 787,522
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,531 4,164
Accruals and deferred income 2,629 1,429
7,160 5,593
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 625,370 625,370
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 143 143
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