Acorah Software Products - Accounts Production 19.1.200 false true 30 April 2025 1 January 2024 false 1 May 2025 30 April 2026 30 April 2026 5887312 Mr A P Milner Mrs J J Stanley Miss D M Turner Mr P T Windsor Mrs L Milner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5887312 2025-04-30 5887312 2026-04-30 5887312 2025-05-01 2026-04-30 5887312 frs-core:CurrentFinancialInstruments 2026-04-30 5887312 frs-core:Non-currentFinancialInstruments 2026-04-30 5887312 frs-core:BetweenOneFiveYears 2026-04-30 5887312 frs-core:ComputerEquipment 2026-04-30 5887312 frs-core:ComputerEquipment 2025-05-01 2026-04-30 5887312 frs-core:ComputerEquipment 2025-04-30 5887312 frs-core:PlantMachinery 2026-04-30 5887312 frs-core:PlantMachinery 2025-05-01 2026-04-30 5887312 frs-core:PlantMachinery 2025-04-30 5887312 frs-core:WithinOneYear 2026-04-30 5887312 frs-core:SharePremium 2026-04-30 5887312 frs-core:ShareCapital 2026-04-30 5887312 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 5887312 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 5887312 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 5887312 frs-bus:SmallEntities 2025-05-01 2026-04-30 5887312 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 5887312 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 5887312 frs-core:CostValuation 2025-04-30 5887312 frs-core:CostValuation 2026-04-30 5887312 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 5887312 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 5887312 frs-bus:Director1 2025-05-01 2026-04-30 5887312 frs-bus:Director2 2025-05-01 2026-04-30 5887312 frs-bus:Director3 2025-05-01 2026-04-30 5887312 frs-bus:Director4 2025-05-01 2026-04-30 5887312 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 5887312 frs-countries:EnglandWales 2025-05-01 2026-04-30 5887312 2023-12-31 5887312 2025-04-30 5887312 2024-01-01 2025-04-30 5887312 frs-core:CurrentFinancialInstruments 2025-04-30 5887312 frs-core:Non-currentFinancialInstruments 2025-04-30 5887312 frs-core:BetweenOneFiveYears 2025-04-30 5887312 frs-core:WithinOneYear 2025-04-30 5887312 frs-core:SharePremium 2025-04-30 5887312 frs-core:ShareCapital 2025-04-30 5887312 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
DNASTREAM Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
DNASTREAM Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
DNASTREAM Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 5887312

| 30 April 2026 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,200 |  | 7,052
Investments | 5 |  | 10 |  | 10
|  |  | 9,210 |  | 7,062
CURRENT ASSETS
Debtors | 6 | 1,211,402 |  | 933,689 |
Cash at bank and in hand |  | 551,636 |  | 1,035,621 |
|  | 1,763,038 |  | 1,969,310 |
Creditors: Amounts Falling Due Within One Year | 7 | (893,031 ) |  | (1,512,405 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 870,007 |  | 456,905
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 879,217 |  | 463,967
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (270,000 ) |  | (116,690 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,300 ) |  | (1,763 )
NET ASSETS |  |  | 606,917 |  | 345,514
CAPITAL AND RESERVES
Called up share capital | 9 |  | 139 |  | 139
Share premium account |  |  | 57,475 |  | 57,475
Profit and Loss Account |  |  | 549,303 |  | 287,900
SHAREHOLDERS' FUNDS |  |  | 606,917 |  | 345,514

Page 1
Page 2
DNASTREAM Limited
Balance Sheet (continued)
As At 30 April 2026
For the year 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 A P Milner Director
20 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
DNASTREAM Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
DNASTREAM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5887312 . The registered office is Surrey Technology Centre, 40 Occam Road, Surrey Research Park, Guildford, Surrey, GU2 7YG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery | 33% on cost
Computer Equipment | 33% on cost

2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.5. 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.
2.6. 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 year 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 asset reflects 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.
Page 3
Page 4
DNASTREAM Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
The average number of employees, including directors, during the period of account was 30 (2025: 31)
30 31
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | 3,089 | 32,157 | 35,246
Additions | - | 6,794 | 6,794
As at 30 April 2026 | 3,089 | 38,951 | 42,040
Depreciation
As at 1 May 2025 | 3,089 | 25,105 | 28,194
Provided during the period | - | 4,646 | 4,646
As at 30 April 2026 | 3,089 | 29,751 | 32,840
Net Book Value
As at 30 April 2026 | - | 9,200 | 9,200
As at 1 May 2025 | - | 7,052 | 7,052

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 May 2025 | 10
As at 30 April 2026 | 10
Provision
As at 1 May 2025 | -
As at 30 April 2026 | -
Net Book Value
As at 30 April 2026 | 10
As at 1 May 2025 | 10

Page 4
Page 5
DNASTREAM Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
6. Debtors

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,144,702 |  | 877,594
Other debtors | 66,700 |  | 56,095
| 1,211,402 |  | 933,689

7. Creditors: Amounts Falling Due Within One Year

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 123,474 |  | 360,117
Bank loans and overdrafts | - |  | 68,536
Other creditors | 343,397 |  | 653,828
Taxation and social security | 426,160 |  | 429,924
| 893,031 |  | 1,512,405

Included within Other creditors above are unsecured loans from the director(s) of £80,000 (2025 - £386,000 ). These loans are repayable upon three months written notice, and interest is charged at a rate of 9.25% per annum.
8. Creditors: Amounts Falling Due After More Than One Year

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 116,690
Other creditors | 150,000 |  | -
Directors loan account | 120,000 |  | -
| 270,000 |  | 116,690

Included within Other creditors above are unsecured loans from the director(s) of £120,000 (2025 - £nil). These loans are repayable at 13 months notice, and interest is charged at a rate of 12.5% per annum.
9. Share Capital

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 139 |  | 139

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 7,790 |  | -
Later than one year and not later than five years | 1,298 |  | -
| 9,088 |  | -

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