Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10894208 C J Elsden O J Elsden W M Ings M Ings R Sharpe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10894208 2024-08-31 10894208 2025-08-31 10894208 2024-09-01 2025-08-31 10894208 frs-core:CurrentFinancialInstruments 2025-08-31 10894208 frs-core:Non-currentFinancialInstruments 2025-08-31 10894208 frs-core:ComputerEquipment 2025-08-31 10894208 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10894208 frs-core:ComputerEquipment 2024-08-31 10894208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-08-31 10894208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-01 2025-08-31 10894208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-08-31 10894208 frs-core:SharePremium 2025-08-31 10894208 frs-core:ShareCapital 2025-08-31 10894208 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10894208 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10894208 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10894208 frs-bus:SmallEntities 2024-09-01 2025-08-31 10894208 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10894208 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10894208 frs-bus:OrdinaryShareClass2 2024-09-01 2025-08-31 10894208 frs-bus:OrdinaryShareClass2 2025-08-31 10894208 frs-bus:OrdinaryShareClass3 2024-09-01 2025-08-31 10894208 frs-bus:OrdinaryShareClass3 2025-08-31 10894208 frs-core:CostValuation 2024-08-31 10894208 frs-core:CostValuation 2025-08-31 10894208 frs-core:ProvisionsForImpairmentInvestments 2024-08-31 10894208 frs-core:ProvisionsForImpairmentInvestments 2025-08-31 10894208 frs-bus:Director1 2024-09-01 2025-08-31 10894208 frs-bus:Director2 2024-09-01 2025-08-31 10894208 frs-bus:Director3 2024-09-01 2025-08-31 10894208 frs-bus:Director4 2024-09-01 2025-08-31 10894208 frs-bus:Director5 2024-09-01 2025-08-31 10894208 frs-countries:EnglandWales 2024-09-01 2025-08-31 10894208 2023-08-31 10894208 2024-08-31 10894208 2023-09-01 2024-08-31 10894208 frs-core:CurrentFinancialInstruments 2024-08-31 10894208 frs-core:Non-currentFinancialInstruments 2024-08-31 10894208 frs-core:SharePremium 2024-08-31 10894208 frs-core:ShareCapital 2024-08-31 10894208 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10894208 frs-bus:OrdinaryShareClass2 2023-09-01 2024-08-31 10894208 frs-bus:OrdinaryShareClass3 2023-09-01 2024-08-31
Registered number: 10894208
Drinkfinger Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10894208
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,887 9,509
Tangible Assets 5 - 58
Investments 6 30 30
3,917 9,597
CURRENT ASSETS
Debtors 7 77,738 42,056
Cash at bank and in hand 3,233 10,667
80,971 52,723
Creditors: Amounts Falling Due Within One Year 8 (96,779 ) (58,059 )
NET CURRENT ASSETS (LIABILITIES) (15,808 ) (5,336 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,891 ) 4,261
Creditors: Amounts Falling Due After More Than One Year 9 (10,971 ) (14,019 )
NET LIABILITIES (22,862 ) (9,758 )
CAPITAL AND RESERVES
Called up share capital 10 120 108
Share premium account 409,934 369,934
Profit and Loss Account (432,916 ) (379,800 )
SHAREHOLDERS' FUNDS (22,862) (9,758)
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
W M Ings
Director
28 May 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Drinkfinger Ltd is a private company, limited by shares,registered in England & Wales. The company's registered office address is 7 Bell Yard, London, WC2A 2JR.
The presentation currency of the financial statements is Pound Sterling (£).
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.

Preparation of consolidated financial statements
The financial statements contain information about Drinkfinger Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under
Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
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. Intangible Fixed Assets and Amortisation - Intellectual Property
Separately aquired trademarks and licences are shown at historical cost. Trademarks, licences and customer-related intangible assets aquired in a business combination are recognised at fair value at the aquisition date. Trademarks, licences and customer related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets less any estimated residual value over their useful life as follows:
Development costs - Over 5 years
Trademarks - over 10 years
Design rights - over 5 years
Page 3
Page 4
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 20% on cost
2.5. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.6. 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.
2.7. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 4
Page 5
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 September 2024 91,977
As at 31 August 2025 91,977
Amortisation
As at 1 September 2024 82,468
Provided during the period 5,622
As at 31 August 2025 88,090
Net Book Value
As at 31 August 2025 3,887
As at 1 September 2024 9,509
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 231
As at 31 August 2025 231
Depreciation
As at 1 September 2024 173
Provided during the period 58
As at 31 August 2025 231
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 58
Page 5
Page 6
6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 September 2024 30
As at 31 August 2025 30
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 30
As at 1 September 2024 30
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 4,800
Amounts owed by group undertakings 70,781 35,706
Other debtors 6,957 1,550
77,738 42,056
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 12,385 2,568
Bank loans and overdrafts 3,157 3,080
Other creditors 81,237 51,819
Taxation and social security - 592
96,779 58,059
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 10,971 14,019
Page 6
Page 7
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
38,400 Ordinary A shares of £ 0.001 each 38 40
81,598 Ordinary B shares of £ 0.001 each 82 68
120 108
Shares issued during the period: £
1,643 Ordinary A shares of £ 0.001 each 1
10,255 Ordinary B shares of £ 0.001 each 11
12
On 17 September 2024 both the A Ordinary and B Ordinary shares were sub-divided from £0.10 to £0.001 shares and 3,243 A Ordinary shares were redesignated at 3,243 B Ordinary shares.
Page 7