Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09569419 Jaytrayco Limited Palermo Holdings Limited Pemco Capital Limited Mr Daniel Stalder iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09569419 2025-03-31 09569419 2026-03-31 09569419 2025-04-01 2026-03-31 09569419 frs-core:Non-currentFinancialInstruments 2026-03-31 09569419 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09569419 frs-core:PlantMachinery 2025-04-01 2026-03-31 09569419 frs-core:ShareCapital 2026-03-31 09569419 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09569419 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09569419 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 09569419 frs-bus:SmallEntities 2025-04-01 2026-03-31 09569419 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09569419 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09569419 frs-core:CostValuation 2025-03-31 09569419 frs-core:DisposalsRepaymentsInvestments 2026-03-31 09569419 frs-core:CostValuation 2026-03-31 09569419 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 09569419 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 09569419 frs-bus:Director1 2025-04-01 2026-03-31 09569419 frs-bus:Director2 2025-04-01 2026-03-31 09569419 frs-bus:Director3 2025-04-01 2026-03-31 09569419 frs-bus:Director4 2025-04-01 2026-03-31 09569419 frs-countries:EnglandWales 2025-04-01 2026-03-31 09569419 2024-03-31 09569419 2025-03-31 09569419 2024-04-01 2025-03-31 09569419 frs-core:Non-currentFinancialInstruments 2025-03-31 09569419 frs-core:ShareCapital 2025-03-31 09569419 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09569419
Bmor Consulting Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Arete Capital Limited
Chartered Accountants
5 Merchant Square
1st Floor
London
W2 1AY
Bmor Consulting Ltd
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—7

Page 1
Bmor Consulting Ltd
Abridged Statement of Financial Position
As At 31 March 2026
Abridged Statement of Financial Position
Registered number: 09569419

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 28,965 |  | 36,215
Investments | 5 |  | 838,132 |  | 951,718
|  |  | 867,097 |  | 987,933
CURRENT ASSETS
Debtors |  | 6,368,260 |  | 5,669,715 |
Cash at bank and in hand |  | 296,702 |  | 52,630 |
|  | 6,664,962 |  | 5,722,345 |
Creditors: Amounts Falling Due Within One Year |  | (1,683,880 ) |  | (489,233 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,981,082 |  | 5,233,112
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,848,179 |  | 6,221,045
Creditors: Amounts Falling Due After More Than One Year |  |  | (3,846,104 ) |  | (4,306,109 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,536 ) |  | (10,536 )
NET ASSETS |  |  | 1,991,539 |  | 1,904,400
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10,000 |  | 10,000
Income Statement |  |  | 1,981,539 |  | 1,894,400
SHAREHOLDERS' FUNDS |  |  | 1,991,539 |  | 1,904,400

Page 1
Page 2
Bmor Consulting Ltd
Abridged Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Daniel Stalder Director
8 June 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Bmor Consulting Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
Bmor Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09569419 . The registered office is 11 Bingham Place, London, W1U 5AY.
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.
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
Fixed asset investments
lnterests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits fiom its activities.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with oilginal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within bonowings in cunent liabilities.
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.
Page 3
Page 4
Bmor Consulting Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.3. 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:

Plant & Machinery | 25% per annum on the reducing balance
Computer Equipment | 25% per annum on cost

lmpairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. lf any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is he higher of fair value less costs to sell and value in use. ln assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
!f the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is canied at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
Bmor Consulting Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial lnstruments' and Section 12 'Other Financial lnstruments lssues'of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. lf not, they are presented as non-cunent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the efiective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Page 5
Page 6
Bmor Consulting Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 6 |  | 6
| 6 |  | 6

Page 6
Page 7
Bmor Consulting Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 77,790
Additions | 2,404
As at 31 March 2026 | 80,194
Depreciation
As at 1 April 2025 | 41,575
Provided during the period | 9,654
As at 31 March 2026 | 51,229
Net Book Value
As at 31 March 2026 | 28,965
As at 1 April 2025 | 36,215

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 1,051,718
Disposals | (113,586 )
As at 31 March 2026 | 938,132
Provision
As at 1 April 2025 | 100,000
As at 31 March 2026 | 100,000
Net Book Value
As at 31 March 2026 | 838,132
As at 1 April 2025 | 951,718

Fixed asset investments represent shares in group undertakings and participating interests. Investments in subsidiary undertakings are valued at cost less impairment. The directors consider this gives a true and fair view of the asset value.
6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Page 7