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 08700254 Mr Tim-Philipp Mueller Mr Timothy Schmidt Mr Sebastian Droege Vistra Company Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08700254 2024-09-30 08700254 2025-09-30 08700254 2024-10-01 2025-09-30 08700254 frs-core:CurrentFinancialInstruments 2025-09-30 08700254 frs-core:ComputerEquipment 2025-09-30 08700254 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08700254 frs-core:ComputerEquipment 2024-09-30 08700254 frs-core:ShareCapital 2025-09-30 08700254 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08700254 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08700254 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08700254 frs-bus:SmallEntities 2024-10-01 2025-09-30 08700254 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08700254 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08700254 frs-bus:Director1 2024-10-01 2025-09-30 08700254 frs-bus:Director2 2024-10-01 2025-09-30 08700254 frs-bus:Director3 2024-10-01 2025-09-30 08700254 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 08700254 1 2024-10-01 2025-09-30 08700254 frs-countries:EnglandWales 2024-10-01 2025-09-30 08700254 2023-09-30 08700254 2024-09-30 08700254 2023-10-01 2024-09-30 08700254 frs-core:CurrentFinancialInstruments 2024-09-30 08700254 frs-core:ShareCapital 2024-09-30 08700254 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08700254 1 2023-10-01 2024-09-30
Registered number: 08700254
Centricular Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Centricular Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Centricular Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 08700254

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,019 |  | 11,019
|  |  | 20,019 |  | 11,019
CURRENT ASSETS
Debtors | 5 | 175,478 |  | 147,666 |
Cash at bank and in hand |  | 152,789 |  | 125,037 |
|  | 328,267 |  | 272,703 |
Creditors: Amounts Falling Due Within One Year | 6 | (345,188 ) |  | (187,523 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,921 ) |  | 85,180
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,098 |  | 96,199
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,939 ) |  | (2,939 )
NET ASSETS |  |  | 159 |  | 93,260
CAPITAL AND RESERVES
Called up share capital |  |  | 150 |  | 150
Profit and Loss Account |  |  | 9 |  | 93,110
SHAREHOLDERS' FUNDS |  |  | 159 |  | 93,260

Page 1
Page 2
Centricular Ltd
Balance Sheet (continued)
As At 30 September 2025
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

Mr Tim-Philipp Mueller Director | Mr Timothy Schmidt Director | Mr Sebastian Droege Director
23 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Centricular Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Centricular Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 08700254 . The registered office is Ground Floor, Templeback, 10 Temple Back, Bristol, United Kingdom, BS1 6FL.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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% straight line

2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.5. Foreign Currencies
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
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
...CONTINUED
Page 3
Page 4
Centricular Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation - continued
Deferred tax
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.
Deferred tax is only adjusted if the change in the timing difference is material.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
Centricular Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Computer equipment
--- | ---
| £
Cost
As at 1 October 2024 | 62,035
Additions | 15,676
As at 30 September 2025 | 77,711
Depreciation
As at 1 October 2024 | 51,016
Provided during the period | 6,676
As at 30 September 2025 | 57,692
Net Book Value
As at 30 September 2025 | 20,019
As at 1 October 2024 | 11,019

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 153,538 |  | 146,987
Other debtors | 21,940 |  | 679
| 175,478 |  | 147,666

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 291,794 |  | 134,748
Other creditors | 53,201 |  | 30,675
Taxation and social security | 193 |  | 22,100
| 345,188 |  | 187,523

Page 5
Page 6
Centricular Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Related Party Transactions
Ginger Robot Pty Ltd
During the year Ginger Robot Pty Ltd invoiced the company £132,302 (2024 : £119,912). This company is controlled by a director and shareholder of the company.
Included in trade creditors at the year end, the amounts due to the related party was £51,934 (2024 : £32,056).
Sebastian Droege Consulting Ltd
During the year Sebastian Droege Consulting Ltd invoiced the company £125,656 (2024 : £112,219). This company is owned and controlled by a director and shareholder of the company.
Included in trade creditors at the year end, the amounts due to the related party was £51,934 (2024 : £31,224).
Page 6