Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 12464732 Mr Neil Griffiths Mr Kenneth Kane Mr Simon Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12464732 2025-02-28 12464732 2026-02-28 12464732 2025-03-01 2026-02-28 12464732 frs-core:CurrentFinancialInstruments 2026-02-28 12464732 frs-core:Non-currentFinancialInstruments 2026-02-28 12464732 frs-core:ComputerEquipment 2026-02-28 12464732 frs-core:ComputerEquipment 2025-03-01 2026-02-28 12464732 frs-core:ComputerEquipment 2025-02-28 12464732 frs-core:ShareCapital 2026-02-28 12464732 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 12464732 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 12464732 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 12464732 frs-bus:SmallEntities 2025-03-01 2026-02-28 12464732 frs-bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 12464732 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 12464732 frs-bus:Director1 2025-03-01 2026-02-28 12464732 frs-bus:Director1 2025-02-28 12464732 frs-bus:Director1 2026-02-28 12464732 frs-bus:Director2 2025-03-01 2026-02-28 12464732 frs-bus:Director2 2025-02-28 12464732 frs-bus:Director2 2026-02-28 12464732 frs-bus:Director3 2025-03-01 2026-02-28 12464732 frs-bus:Director3 2025-02-28 12464732 frs-bus:Director3 2026-02-28 12464732 frs-countries:EnglandWales 2025-03-01 2026-02-28 12464732 2024-02-29 12464732 2025-02-28 12464732 2024-03-01 2025-02-28 12464732 frs-core:CurrentFinancialInstruments 2025-02-28 12464732 frs-core:Non-currentFinancialInstruments 2025-02-28 12464732 frs-core:ShareCapital 2025-02-28 12464732 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 12464732
Ceriph Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Access Accounts Services Ltd
Office 11 Navigation Business Centre
Mill Gate
Newark
Nottinghamshire
NG24 4TS
Ceriph Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Ceriph Limited
Accountant's Report
For The Year Ended 28 February 2026
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Ceriph Limited for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Ceriph Limited for the year ended 28 February 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Ceriph Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Ceriph Limited and state those matters that we have agreed to state to the directors of Ceriph Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ceriph Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Ceriph Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ceriph Limited . You consider that Ceriph Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Ceriph Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6 May 2026

Access Accounts Services Ltd
Office 11 Navigation Business Centre
Mill Gate
Newark
Nottinghamshire
NG24 4TS
Page 1
Page 2
Ceriph Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 12464732

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,872 |  | 2,496
|  |  | 1,872 |  | 2,496
CURRENT ASSETS
Debtors | 5 | 116,504 |  | 29,187 |
Cash at bank and in hand |  | 17,437 |  | 152,789 |
|  | 133,941 |  | 181,976 |
Creditors: Amounts Falling Due Within One Year | 6 | (125,944 ) |  | (167,184 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,997 |  | 14,792
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,869 |  | 17,288
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,167 ) |  | (4,167 )
NET ASSETS |  |  | 5,702 |  | 13,121
CAPITAL AND RESERVES
Called up share capital | 8 |  | 900 |  | 900
Profit and Loss Account |  |  | 4,802 |  | 12,221
SHAREHOLDERS' FUNDS |  |  | 5,702 |  | 13,121

Page 2
Page 3
Ceriph Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 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 Simon Thomas Director
6 May 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Ceriph Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Ceriph Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12464732 . The registered office is Office 11 Navigation Business Centre, Mill Gate, Newark, Nottinghamshire, NG24 4TS.
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. 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. 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 | 25% reducing balance

2.4. Financial Instruments
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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.
Page 4
Page 5
Ceriph Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2025: 3)
3 3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 March 2025 | 4,731
As at 28 February 2026 | 4,731
Depreciation
As at 1 March 2025 | 2,235
Provided during the period | 624
As at 28 February 2026 | 2,859
Net Book Value
As at 28 February 2026 | 1,872
As at 1 March 2025 | 2,496

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 65,712 |  | 27,960
Prepayments and accrued income | 1,483 |  | 1,227
Directors' loan accounts | 49,309 |  | -
| 116,504 |  | 29,187

Page 5
Page 6
Ceriph Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,352 |  | 36,915
Bank loans and overdrafts | - |  | 5,000
Corporation tax | 26,075 |  | 26,231
Other taxes and social security | 29,517 |  | 39,168
Accruals and deferred income | 50,000 |  | 58,671
Directors' loan accounts | - |  | 1,199
| 125,944 |  | 167,184

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,167 |  | 4,167

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 900 |  | 900

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Neil Griffiths | - | - | - | - | 22,435
Mr Kenneth Kane | - | - | - | - | 22,435
Mr Simon Thomas | - | - | - | - | 22,435

The above loan is unsecured, interest free and repayable on demand.
Page 6