Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 11567623 Mr C P Zammit Mrs N V Zammit iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11567623 2024-09-30 11567623 2025-09-30 11567623 2024-10-01 2025-09-30 11567623 frs-core:CurrentFinancialInstruments 2025-09-30 11567623 frs-core:Non-currentFinancialInstruments 2025-09-30 11567623 frs-core:ShareCapital 2025-09-30 11567623 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11567623 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11567623 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11567623 frs-bus:SmallEntities 2024-10-01 2025-09-30 11567623 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11567623 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11567623 frs-bus:Director1 2024-10-01 2025-09-30 11567623 frs-bus:Director2 2024-10-01 2025-09-30 11567623 frs-countries:EnglandWales 2024-10-01 2025-09-30 11567623 2023-09-30 11567623 2024-09-30 11567623 2023-10-01 2024-09-30 11567623 frs-core:CurrentFinancialInstruments 2024-09-30 11567623 frs-core:Non-currentFinancialInstruments 2024-09-30 11567623 frs-core:ShareCapital 2024-09-30 11567623 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 11567623
Octagonal Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Elco Accounting Limited
Octagonal Solutions Limited
Contents
Contents

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

Page 1
Octagonal Solutions Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 11567623

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 4,073 |  | 9,018 |
Cash at bank and in hand |  | 19 |  | 62 |
|  | 4,092 |  | 9,080 |
Creditors: Amounts Falling Due Within One Year | 5 | (4,202 ) |  | (4,099 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (110 ) |  | 4,981
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (110 ) |  | 4,981
Creditors: Amounts Falling Due After More Than One Year | 6 |  | - |  | (4,202 )
NET (LIABILITIES)/ASSETS |  |  | (110 ) |  | 779
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (210 ) |  | 679
SHAREHOLDERS' FUNDS |  |  | (110) |  | 779

For the year ending 30 September 2025 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

Mrs N V Zammit Director
23/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Octagonal Solutions Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Octagonal Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11567623 . The registered office is C/O Elco Accounting, 24 Church Street, Rickmansworth, Hertfordshire, WD3 1DD.
The presentational currency of the financial statements is the Pound Sterling (£).
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. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' 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 realised 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 costs 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.
Impairment of financial assets
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
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 and bank loans, 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. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
Page 2
Page 3
Octagonal Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.3. Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,073 |  | 9,018

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,202 |  | 4,099

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,202

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: £4,073 (2024: £9,017)
The above loan is unsecured, interest free and repayable on demand.
Page 3