Acorah Software Products - Accounts Production 19.2.350 false true true 31 December 2024 1 January 2024 false 26 May 2026 1 January 2025 31 December 2025 31 December 2025 13504918 Mr Lars Skold Mr Mads Rebsdorf Goodwille Limited Scrive AB true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13504918 2024-12-31 13504918 2025-12-31 13504918 2025-01-01 2025-12-31 13504918 frs-core:CurrentFinancialInstruments 2025-12-31 13504918 frs-core:ShareCapital 2025-12-31 13504918 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13504918 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13504918 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13504918 frs-bus:SmallEntities 2025-01-01 2025-12-31 13504918 frs-bus:Audited 2025-01-01 2025-12-31 13504918 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13504918 1 2025-01-01 2025-12-31 13504918 frs-bus:Director1 2025-01-01 2025-12-31 13504918 frs-bus:Director2 2025-01-01 2025-12-31 13504918 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 13504918 frs-core:CurrentFinancialInstruments 1 2025-12-31 13504918 frs-countries:EnglandWales 2025-01-01 2025-12-31 13504918 2023-12-31 13504918 2024-12-31 13504918 2024-01-01 2024-12-31 13504918 frs-core:CurrentFinancialInstruments 2024-12-31 13504918 frs-core:ShareCapital 2024-12-31 13504918 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13504918 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 13504918
Scrive Ltd
Financial Statements
For The Year Ended 31 December 2025
Scrive Ltd
Contents
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Scrive Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13504918
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 59,532 84,890
Cash at bank and in hand 30,800 33,382
90,332 118,272
Creditors: Amounts Falling Due Within One Year 5 (44,172 ) (82,930 )
NET CURRENT ASSETS (LIABILITIES) 46,160 35,342
TOTAL ASSETS LESS CURRENT LIABILITIES 46,160 35,342
NET ASSETS 46,160 35,342
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 46,159 35,341
SHAREHOLDERS' FUNDS 46,160 35,342
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.
The financial statements Of Scrive Limited were approved and authorised for issue by the Board on 26 May 2026 and signed on its behalf by:
Mr Mads Rebsdorf
Director
26/05/2026
The notes on pages 2 to 5 form part of these financial statements.
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Scrive Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Scrive Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13504918 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of the company is considered to be pounds sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pounds sterling (£).
2.2. Going Concern Disclosure
The directors have considered the company’s financial position, liquidity and future performance together with financial projections for the company and over the foreseeable future and has also reviewed the ongoing committed financial support from the company's parent undertaking and are confident this will be available for the forseeable future. After making enquiries, the directors are satisfied that the company has sufficient resources to continue in operation for the foreseeable future, being at least 12 months from the date of signing the financial statements. Accordingly, they continue to adopt the going concern basis in preparing the company’s financial statements.
Scrive Limited is reliant on the support of Scrive AB as the parent company which is committed to the UK market and has demonstrated its support through a letter of support.
2.3. Turnover
Revenue represents the value of services provided to its parent undertaking, net of value added tax. Revenue is recognised when the company has a contractual right to receive revenue for work undertaken.
2.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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Scrive Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Critical judgements and key sources of estimation uncertainties
There were no key sources of estimation uncertainties or critical judgements made by the directors in the process of applying the company’s accounting policies with significant effect on the amounts recognised in the financial statements.
2.7. Receivables
Trade and other receivables that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.
2.8. Payables
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade and other payables are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade and other payables that are payable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be paid. Those that are payable after more than one year or that constitute a financing transaction are recorded initially at transaction price and subsequently at amortised cost using the effective interest method.
2.9. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.10. Share based payments
The company's parent undertaking, Scrive AB, operates an option rights plan for its key employees which entitles these employees (including the company's employees) to acquire shares in the parent undertaking. The required disclosures are therefore included in Scrive AB's consolidated financial statements.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 2)
1 2
4. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 42,152 66,655
Amounts owed by group undertakings 17,380 18,235
59,532 84,890
The amounts owed by group undertakings disclosed as falling within one year are unsecured, payable on demand and is non-interest bearing.
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Scrive Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 313 104
Corporation tax 3,443 5,028
Other taxes and social security 2,928 7,688
Other creditors 550 533
Accrued expenses 36,938 69,577
44,172 82,930
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Rights, preferences and restrictions
The company has one class of share capital which carries no right to fixed income.
7. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £16,971 (2024: £19,582).
At the end of the year there was £550 (2024: £533) unpaid in respect of pension contributions. 
8. Post Balance Sheet Events
There have been no significant events between the year end and the date of approval of these accounts which would require a change to, or disclosure in, the financial statements.
9. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of paragraph 1AC.35 of FRS 102 - Small Entities not to disclose transactions with entities that are wholly owned members of the group. 
10. Ultimate Controlling Party
The company's immediate parent is Scrive AB , incorporated in Sweden. The company’s ultimate parent is Verification TopCo AB, incorporated in Sweden.
The most senior parent entity producing publicly available financial statements is Vitruvian Partners LLP. These financial statements are available upon request from 105 Wigmore Street, London W1U 1QY.
11. Share-based payments
The company's parent undertaking, Scrive AB, operates an option rights plan for its key employees which entitles these employees (including the company's employees) to acquire shares in the parent undertaking. The company recognises and measures its share-based payment expense on the basis of a reasonable allocation of the expense recognised for the group. The company has taken advantage of the disclosure exemptions provided by FRS 102 as required disclosures are included in Scrive AB's consolidated financial statements. The company measures its share-based payment expense as a proportion of the expense recognised for the entire share-based payment scheme based on the entitlements of its employees participating in the scheme. No associated costs were recharged by the group in the current year.
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Scrive Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
12. Audit Information
The auditor's report on the accounts of Scrive Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Leanne Humphreys FCCA (Senior Statutory Auditor) for and on behalf of Shaw Gibbs (Audit) Limited , Statutory Auditor.
Shaw Gibbs (Audit) Limited
Salatin House
19 Cedar Road
Sutton
Surrey
SM2 5DA
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