Acorah Software Products - Accounts Production 19.3.550 false true true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 11992617 Daniel Condliffe Paul Soanes Matthew Vamplew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11992617 2025-04-30 11992617 2026-04-30 11992617 2025-05-01 2026-04-30 11992617 frs-core:CurrentFinancialInstruments 2026-04-30 11992617 frs-core:ComputerEquipment 2026-04-30 11992617 frs-core:ComputerEquipment 2025-05-01 2026-04-30 11992617 frs-core:ComputerEquipment 2025-04-30 11992617 frs-core:OtherReservesSubtotal 2026-04-30 11992617 frs-core:SharePremium 2026-04-30 11992617 frs-core:ShareCapital 2026-04-30 11992617 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 11992617 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 11992617 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 11992617 frs-bus:SmallEntities 2025-05-01 2026-04-30 11992617 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 11992617 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 11992617 frs-bus:OrdinaryShareClass1 2025-05-01 2026-04-30 11992617 frs-bus:OrdinaryShareClass1 2026-04-30 11992617 frs-bus:Director1 2025-05-01 2026-04-30 11992617 frs-bus:Director2 2025-05-01 2026-04-30 11992617 frs-bus:Director3 2025-05-01 2026-04-30 11992617 frs-countries:EnglandWales 2025-05-01 2026-04-30 11992617 2024-04-30 11992617 2025-04-30 11992617 2024-05-01 2025-04-30 11992617 frs-core:CurrentFinancialInstruments 2025-04-30 11992617 frs-core:OtherReservesSubtotal 2025-04-30 11992617 frs-core:SharePremium 2025-04-30 11992617 frs-core:ShareCapital 2025-04-30 11992617 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11992617 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30
Registered number: 11992617
Paranimo Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Paranimo Limited
Contents
Contents

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

Page 1
Paranimo Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 11992617

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 266 |  | 717
|  |  | 266 |  | 717
CURRENT ASSETS
Debtors | 5 | 3,415 |  | 2,343 |
Cash at bank and in hand |  | 15,872 |  | 27,774 |
|  | 19,287 |  | 30,117 |
Creditors: Amounts Falling Due Within One Year | 6 | (25,713 ) |  | (38,290 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,426 ) |  | (8,173 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (6,160 ) |  | (7,456 )
NET LIABILITIES |  |  | (6,160 ) |  | (7,456 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 115 |  | 115
Share premium account |  |  | 223,654 |  | 223,654
Share Option Reserve |  |  | 8,248 |  | 8,248
Profit and Loss Account |  |  | (238,177 ) |  | (239,473 )
SHAREHOLDERS' FUNDS |  |  | (6,160) |  | (7,456)

Page 1
Page 2
Paranimo Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 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

Daniel Condliffe Director
08/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Paranimo Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Paranimo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11992617 . The registered office is 28 Salisbury Road, Farnborough, Hampshire, GU14 7AL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. After reviewing the company's forecasts and projections the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
2.3. 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. Turnover from the rendering of services is recognised when the obligations relating to the services have been fulfilled.
2.4. 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 | 3 years straight line

2.5. 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.
2.6. Research and Development
Expenditure on research and development is written off against the profits in the year in which it is incurred.
2.7. Share Based Payments
The company operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (options) of the company. The fair value of the services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The fair value of the option granted is calculated using the Black Scholes pricing model. The total amount expensed is recognised to profit and loss, with a corresponding increase in share option reserve, over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. The proceeds received net of any directly attributable transaction costs are credited to share capital and share premium when the options are exercised.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Paranimo Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2025 | 2,275
As at 30 April 2026 | 2,275
Depreciation
As at 1 May 2025 | 1,558
Provided during the period | 451
As at 30 April 2026 | 2,009
Net Book Value
As at 30 April 2026 | 266
As at 1 May 2025 | 717

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 600 |  | -
Prepayments and accrued income | 2,395 |  | 2,183
Other debtors | - |  | 160
Other taxes and social security | 420 |  | -
| 3,415 |  | 2,343

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 103 |  | 173
Other taxes and social security | - |  | 47
VAT | 3,171 |  | 1,679
Other creditors | 419 |  | 1,171
Accruals and deferred income | 3,578 |  | 2,933
Directors' loan accounts | 18,442 |  | 32,287
| 25,713 |  | 38,290

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
230,497 Ordinary Shares of £ 0.0005 each | 115 |  | 115

During the year ending 30th April 2025 1,500 shares were issued for a total consideration of £20,000.
8. Share options
Page 4
Page 5
Paranimo Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
Approved share scheme
Certain employees have been granted options over unissued share capital of the company. The options expire ten years after the grant date.
The movements in the number of share options during the year were as follows:
Outstanding at beginning of year: 4,400 (2025: 3,300)
Issued during the year: nil (2025: 3,300)
Lapsed during the year: nil (2025: 2,200)
Outstanding at end of year: 4,400 (2025: 4,400)
The weighted average exercise price of share options issued during the year was nil (2025: £0.0005 per share). The weighted average exercise price of share options lapsed during the year was nil (2025: £1.69 per share). The weighted average exercise price of all share options at the year end was £0.42 per share (2025: £0.42).
Unapproved share scheme
Certain shareholders have been granted options over unissued share capital of the company. The options expire five years after the grant date.
The movements in the number of share options during the year were as follows:
Outstanding at beginning of year: 8,520 (2025: 8,425)
Issued during the year: nil (2025: 94)
Lapsed during the year: nil (2025: nil)
Outstanding at end of year: 8,520 (2025: 8,520)
Options issued during the prior year relate to an increase in the number of options as a result of an overall increase in diluted share capital.
The weighted average exercise price of share options issued during the year was nil (2025: £6.75 per share). The weighted average exercise price of all share options at the year end was £6.75 per share (2025: £6.75).
Page 5