Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2025 1 July 2025 false false 1 January 2026 30 April 2026 30 April 2026 14625397 Mr Graham Chellew Mr Jonathan Greenwell Mr David Harper true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14625397 2025-12-31 14625397 2026-04-30 14625397 2026-01-01 2026-04-30 14625397 frs-core:CurrentFinancialInstruments 2026-04-30 14625397 frs-core:ShareCapital 2026-04-30 14625397 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 14625397 frs-bus:PrivateLimitedCompanyLtd 2026-01-01 2026-04-30 14625397 frs-bus:FilletedAccounts 2026-01-01 2026-04-30 14625397 frs-bus:SmallEntities 2026-01-01 2026-04-30 14625397 frs-bus:AuditExempt-NoAccountantsReport 2026-01-01 2026-04-30 14625397 frs-bus:SmallCompaniesRegimeForAccounts 2026-01-01 2026-04-30 14625397 1 2026-01-01 2026-04-30 14625397 frs-bus:Director1 2026-01-01 2026-04-30 14625397 frs-bus:Director2 2026-01-01 2026-04-30 14625397 frs-bus:Director3 2026-01-01 2026-04-30 14625397 frs-countries:EnglandWales 2026-01-01 2026-04-30 14625397 2025-06-30 14625397 2025-12-31 14625397 2025-07-01 2025-12-31 14625397 frs-core:CurrentFinancialInstruments 2025-12-31 14625397 frs-core:ShareCapital 2025-12-31 14625397 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31
Registered number: 14625397
Skyhook Interactive Limited
Unaudited Financial Statements
For the Period 1 January 2026 to 30 April 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14625397
30 April 2026 31 December 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 500,239 457,103
Cash at bank and in hand 14,038 14,856
514,277 471,959
Creditors: Amounts Falling Due Within One Year 5 (499,180 ) (456,862 )
NET CURRENT ASSETS (LIABILITIES) 15,097 15,097
TOTAL ASSETS LESS CURRENT LIABILITIES 15,097 15,097
NET ASSETS 15,097 15,097
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 14,997 14,997
SHAREHOLDERS' FUNDS 15,097 15,097
For the period ending 30 April 2026 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 Graham Chellew
Director
27/05/2026
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Skyhook Interactive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14625397 . The registered office is Studio F, Digital House, 44 Simpson Street, Liverpool, L1 0AX.
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. 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. 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 period, 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.
2.4. Comparative Information
The financial statements have been prepared for the period from 1 January 2026 to 30 April 2026. The comparative figures relate to the period from 1 July 2025 to 31 December 2025.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
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4. Debtors
30 April 2026 31 December 2025
£ £
Due within one year
Other debtors 890 -
Corporation tax recoverable 126,466 153,509
VAT 151 -
Amounts owed by group undertakings 372,732 303,594
500,239 457,103
5. Creditors: Amounts Falling Due Within One Year
30 April 2026 31 December 2025
£ £
Trade creditors 908 -
Accruals and deferred income 5,333 8,000
Amounts owed to group undertakings 492,939 448,862
499,180 456,862
6. Secured Creditors
The company has granted fixed and floating charges over all present and future assets, including land and buildings, plant and machinery and intellectual property, in respect of borrowings of the parent undertaking.
7. Share Capital
30 April 2026 31 December 2025
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
In accordance with Section 33.1A of FRS 102 (Small Entities) and the Companies Act 2006, no transactions with the parent
undertaking or other related parties have been disclosed in these accounts, as they were conducted on an arm’s-length basis.
9. Ultimate Controlling Party
The company’s ultimate parent undertaking and controlling party is  Skyhook Games Studio Limited (company registration number 6289588), by virtue of its ownership of 100% of the issued share capital of the company.
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