Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 12577440 Mr. Jack Hugo Guy Maddalena iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12577440 2025-01-31 12577440 2026-01-31 12577440 2025-02-01 2026-01-31 12577440 frs-core:CurrentFinancialInstruments 2026-01-31 12577440 frs-core:ComputerEquipment 2026-01-31 12577440 frs-core:ComputerEquipment 2025-02-01 2026-01-31 12577440 frs-core:ComputerEquipment 2025-01-31 12577440 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 12577440 frs-core:FurnitureFittings 2026-01-31 12577440 frs-core:FurnitureFittings 2025-02-01 2026-01-31 12577440 frs-core:FurnitureFittings 2025-01-31 12577440 frs-core:OtherResidualIntangibleAssets 2026-01-31 12577440 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 12577440 frs-core:OtherResidualIntangibleAssets 2025-01-31 12577440 frs-core:OtherReservesSubtotal 2026-01-31 12577440 frs-core:SharePremium 2026-01-31 12577440 frs-core:ShareCapital 2026-01-31 12577440 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 12577440 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12577440 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 12577440 frs-bus:SmallEntities 2025-02-01 2026-01-31 12577440 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12577440 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12577440 frs-bus:Director1 2025-02-01 2026-01-31 12577440 frs-countries:EnglandWales 2025-02-01 2026-01-31 12577440 2024-01-31 12577440 2025-01-31 12577440 2024-02-01 2025-01-31 12577440 frs-core:CurrentFinancialInstruments 2025-01-31 12577440 frs-core:OtherReservesSubtotal 2025-01-31 12577440 frs-core:SharePremium 2025-01-31 12577440 frs-core:ShareCapital 2025-01-31 12577440 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 12577440
Naurt Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
OnTheGo Accountants
330 Holborn Gate
High Holborn
London
WC1V 7QH
Naurt Limited
Contents
Contents

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

Page 1
Naurt Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 12577440

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 124,710 |  | 140,757
Tangible Assets | 5 |  | 968 |  | 777
|  |  | 125,678 |  | 141,534
CURRENT ASSETS
Debtors | 6 | 3,631 |  | 3,811 |
Cash at bank and in hand |  | 312,732 |  | 105,519 |
|  | 316,363 |  | 109,330 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,319 ) |  | (2,507 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 314,044 |  | 106,823
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 439,722 |  | 248,357
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (242 ) |  | (194 )
NET ASSETS |  |  | 439,480 |  | 248,163
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Share premium account |  |  | 709,996 |  | 884,998
Other reserves |  |  | 500,000 |  | -
Profit and Loss Account |  |  | (770,517 ) |  | (636,836 )
SHAREHOLDERS' FUNDS |  |  | 439,480 |  | 248,163

Page 1
Page 2
Naurt Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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. Jack Hugo Guy Maddalena Director
09/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Naurt Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Naurt Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12577440 . The registered office is Naurt, Plus X Innovation Hub, Lewes Road, Brighton, BN2 4GL.
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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
It is probable that future economic benefits will flow to the entity;
And specific criteria have been met for each of the company's activities.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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:

Fixtures & Fittings | 33.33% Straight Line
Computer Equipment | 33.33% Straight Line

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.
...CONTINUED
Page 3
Page 4
Naurt Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Taxation - continued
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.
2.7. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.8. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | 160,470
As at 31 January 2026 | 160,470
Amortisation
As at 1 February 2025 | 19,713
Provided during the period | 16,047
As at 31 January 2026 | 35,760
Net Book Value
As at 31 January 2026 | 124,710
As at 1 February 2025 | 140,757

Page 4
Page 5
Naurt Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 215 | 13,337 | 13,552
Additions | - | 648 | 648
As at 31 January 2026 | 215 | 13,985 | 14,200
Depreciation
As at 1 February 2025 | 215 | 12,560 | 12,775
Provided during the period | - | 457 | 457
As at 31 January 2026 | 215 | 13,017 | 13,232
Net Book Value
As at 31 January 2026 | - | 968 | 968
As at 1 February 2025 | - | 777 | 777

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,273 |  | 2,261
Other debtors | 694 |  | -
VAT | 664 |  | 1,550
| 3,631 |  | 3,811

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 162 |  | 3
Net wages | - |  | 347
Director's loan account | 2,157 |  | 2,157
| 2,319 |  | 2,507

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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