Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 2 June 2026 1 December 2024 30 November 2025 30 November 2025 11681802 Mr A Cook Mr T Houske iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11681802 2024-11-30 11681802 2025-11-30 11681802 2024-12-01 2025-11-30 11681802 frs-core:CurrentFinancialInstruments 2025-11-30 11681802 frs-core:ShareCapital 2025-11-30 11681802 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11681802 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11681802 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11681802 frs-bus:SmallEntities 2024-12-01 2025-11-30 11681802 frs-bus:Audited 2024-12-01 2025-11-30 11681802 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11681802 frs-core:UnlistedNon-exchangeTraded 2025-11-30 11681802 frs-core:UnlistedNon-exchangeTraded 2024-11-30 11681802 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 11681802 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 11681802 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 11681802 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 11681802 frs-bus:Director1 2024-12-01 2025-11-30 11681802 frs-bus:Director2 2024-12-01 2025-11-30 11681802 frs-countries:EnglandWales 2024-12-01 2025-11-30 11681802 2023-11-30 11681802 2024-11-30 11681802 2023-12-01 2024-11-30 11681802 frs-core:CurrentFinancialInstruments 2024-11-30 11681802 frs-core:ShareCapital 2024-11-30 11681802 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11681802
Otava Tech Ltd.
Financial Statements
For The Year Ended 30 November 2025
Otava Tech Ltd.
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Otava Tech Ltd.
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 11681802

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 2 |  | 2
|  |  | 2 |  | 2
CURRENT ASSETS
Debtors | 5 | 32,534 |  | 27,667 |
|  | 32,534 |  | 27,667 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,714 ) |  | (6,392 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,820 |  | 21,275
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,822 |  | 21,277
NET ASSETS |  |  | 24,822 |  | 21,277
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Income Statement |  |  | 24,821 |  | 21,276
SHAREHOLDERS' FUNDS |  |  | 24,822 |  | 21,277

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 Income Statement.
On behalf of the board

Mr A Cook Director
2nd June 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Otava Tech Ltd.
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Otava Tech Ltd is a private company, limited by shares, incorporated in England and Wales under the
Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is
Unit 3, Building 2, The Colony Wilmslow, Altrincham Rd, Wilmslow, SK9 4LY, United Kingdom. The company has no principal place of business in the UK.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded
to the nearest £.
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. Significant judgements and estimations
The Director believes that he has made no significant judgements or estimates in the preparation of these financial statements.
2.3. Turnover
Turnover represents recharges of overheads to its immediate parent undertaking. Turnover is net of VAT.
2.4. Financial Instruments
The company only has basic financial instruments which are measured at amortised cost.
2.5. Foreign Currencies
The company’s nominal ledger is maintained in US$. Transactions incurred in £ in the UK are translated into US$ at the rate in force on the transaction date. The transactions are then re-translated into £ at the year end date which can give rise to foreign exchange differences, which are recognised in the Statement of Income and Retained Earnings.
2.6. Taxation
Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been
enacted or substantively enacted at the reporting date. Tax is recognised in the Income Statement a except that a charge attributable to an item recognised directly in Equity is recognised in Equity.
2.7. Investments
Investments represent a minority shareholding in a fellow group company and are stated at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
Otava Tech Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 2
As at 30 November 2025 | 2
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 2
As at 1 December 2024 | 2

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amount owed by group undertaking | 32,534 |  | 27,667

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,364 |  | 1,298
Accruals | 5,350 |  | 5,094
| 7,714 |  | 6,392

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Related Party Transactions
The company is exempt under FRS102 from the requirement to disclose transactions with fellow 100% group entities. Balances with these entities are shown in note 5 to these financial statements.
9. Audit Information
The auditor's report on the accounts of Otava Tech Ltd. for the year ended 30 November 2025 was unqualified.
The auditor's report was signed by Paul Allan Byrne FCA BA (Double Hons) (Senior Statutory Auditor) (Senior Statutory Auditor) for and on behalf of Ascendis Audit Limited , Statutory Auditor.

Ascendis Audit Limited Unit 3, Building 2, The Colony Wilmslow Altrincham Road Wilmslow Cheshire SK9 4LY

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