Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06020058 Mr Jonathan Squirrell Mr Julian Atkins Mr Julian Atkins Mr Mark Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06020058 2024-12-31 06020058 2025-12-31 06020058 2025-01-01 2025-12-31 06020058 frs-core:CurrentFinancialInstruments 2025-12-31 06020058 frs-core:Non-currentFinancialInstruments 2025-12-31 06020058 frs-core:ComputerEquipment 2025-12-31 06020058 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06020058 frs-core:ComputerEquipment 2024-12-31 06020058 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 06020058 frs-core:FurnitureFittings 2025-12-31 06020058 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06020058 frs-core:FurnitureFittings 2024-12-31 06020058 frs-core:OtherResidualIntangibleAssets 2025-12-31 06020058 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 06020058 frs-core:OtherResidualIntangibleAssets 2024-12-31 06020058 frs-core:ShareCapital 2025-12-31 06020058 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06020058 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06020058 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06020058 frs-bus:SmallEntities 2025-01-01 2025-12-31 06020058 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06020058 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06020058 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 06020058 frs-bus:OrdinaryShareClass1 2025-12-31 06020058 frs-bus:Director1 2025-01-01 2025-12-31 06020058 frs-bus:Director2 2025-01-01 2025-12-31 06020058 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06020058 frs-bus:CompanySecretary2 2025-01-01 2025-12-31 06020058 frs-countries:EnglandWales 2025-01-01 2025-12-31 06020058 2023-12-31 06020058 2024-12-31 06020058 2024-01-01 2024-12-31 06020058 frs-core:CurrentFinancialInstruments 2024-12-31 06020058 frs-core:Non-currentFinancialInstruments 2024-12-31 06020058 frs-core:ShareCapital 2024-12-31 06020058 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06020058 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 06020058
Oceanbarefoot Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Oceanbarefoot Limited
Contents
Contents

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

Page 1
Oceanbarefoot Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06020058

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 97,500 |  | 127,500
Tangible Assets | 5 |  | 2,416 |  | 3,020
|  |  | 99,916 |  | 130,520
CURRENT ASSETS
Debtors | 6 | (1 ) |  | 545 |
Cash at bank and in hand |  | 47 |  | 47 |
|  | 46 |  | 592 |
Creditors: Amounts Falling Due Within One Year | 7 | (139,422 ) |  | (153,465 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (139,376 ) |  | (152,873 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (39,460 ) |  | (22,353 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (5,295 ) |  | (16,841 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (459 ) |  | (574 )
NET LIABILITIES |  |  | (45,214 ) |  | (39,768 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (45,314 ) |  | (39,868 )
SHAREHOLDERS' FUNDS |  |  | (45,214) |  | (39,768)

Page 1
Page 2
Oceanbarefoot Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Jonathan Squirrell Director
01/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Oceanbarefoot Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Oceanbarefoot Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06020058 . The registered office is Suite B First Floor Tourism House, Pynes Hill, Exeter, Devon, EX2 5WS.
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 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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Property Rights purchased in April 2019. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Fixtures & Fittings | 20% on cost
Computer Equipment | 20% on cost

2.5. Taxation
The 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.
Current and deferred tax for the year is recognised in the profit and loss account.
Page 3
Page 4
Oceanbarefoot Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 300,000
As at 31 December 2025 | 300,000
Amortisation
As at 1 January 2025 | 172,500
Provided during the period | 30,000
As at 31 December 2025 | 202,500
Net Book Value
As at 31 December 2025 | 97,500
As at 1 January 2025 | 127,500

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 13,308 | 67,479 | 80,787
As at 31 December 2025 | 13,308 | 67,479 | 80,787
Depreciation
As at 1 January 2025 | 11,979 | 65,788 | 77,767
Provided during the period | 266 | 338 | 604
As at 31 December 2025 | 12,245 | 66,126 | 78,371
Net Book Value
As at 31 December 2025 | 1,063 | 1,353 | 2,416
As at 1 January 2025 | 1,329 | 1,691 | 3,020

Page 4
Page 5
Oceanbarefoot Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | (1) |  | 545

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 20,097 |  | 24,619
Other creditors | 82,699 |  | 78,966
Taxation and social security | 36,626 |  | 49,880
| 139,422 |  | 153,465

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,295 |  | 16,841

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
10,000 Ordinary Shares of £ 0.01 each | 100 |  | 100

Page 5