Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13461375 Mr Albert Kamunde Mr. Brian Mwenda Samuel Ndungu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13461375 2024-12-31 13461375 2025-12-31 13461375 2025-01-01 2025-12-31 13461375 frs-core:CurrentFinancialInstruments 2025-12-31 13461375 frs-core:ComputerEquipment 2025-12-31 13461375 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13461375 frs-core:ComputerEquipment 2024-12-31 13461375 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 13461375 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 13461375 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 13461375 frs-core:SharePremium 2025-12-31 13461375 frs-core:ShareCapital 2025-12-31 13461375 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13461375 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13461375 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13461375 frs-bus:SmallEntities 2025-01-01 2025-12-31 13461375 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13461375 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13461375 frs-core:CostValuation 2024-12-31 13461375 frs-core:CostValuation 2025-12-31 13461375 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 13461375 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 13461375 frs-bus:Director1 2025-01-01 2025-12-31 13461375 frs-bus:Director3 2025-01-01 2025-12-31 13461375 frs-bus:Director4 2025-01-01 2025-12-31 13461375 frs-core:CurrentFinancialInstruments 1 2025-12-31 13461375 frs-core:CurrentFinancialInstruments 2 2025-12-31 13461375 frs-core:CurrentFinancialInstruments 3 2025-12-31 13461375 frs-core:CurrentFinancialInstruments 4 2025-12-31 13461375 frs-core:CurrentFinancialInstruments 5 2025-12-31 13461375 frs-countries:EnglandWales 2025-01-01 2025-12-31 13461375 2023-12-31 13461375 2024-12-31 13461375 2024-01-01 2024-12-31 13461375 frs-core:CurrentFinancialInstruments 2024-12-31 13461375 frs-core:SharePremium 2024-12-31 13461375 frs-core:ShareCapital 2024-12-31 13461375 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13461375 frs-core:CurrentFinancialInstruments 1 2024-12-31 13461375 frs-core:CurrentFinancialInstruments 2 2024-12-31 13461375 frs-core:CurrentFinancialInstruments 3 2024-12-31 13461375 frs-core:CurrentFinancialInstruments 4 2024-12-31 13461375 frs-core:CurrentFinancialInstruments 5 2024-12-31
Registered number: 13461375
Hope Tech Plus Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13461375
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 664,381 492,384
Tangible Assets 5 5,961 5,860
Investments 6 1,000 1,000
671,342 499,244
CURRENT ASSETS
Debtors 7 412,388 197,232
Cash at bank and in hand 1,878 38
414,266 197,270
Creditors: Amounts Falling Due Within One Year 8 (961,241 ) (990,972 )
NET CURRENT ASSETS (LIABILITIES) (546,975 ) (793,702 )
TOTAL ASSETS LESS CURRENT LIABILITIES 124,367 (294,458 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,133 ) (1,113 )
NET ASSETS/(LIABILITIES) 123,234 (295,571 )
CAPITAL AND RESERVES
Called up share capital 9 1,174 1,056
Share premium account 1,094,646 394,779
Profit and Loss Account (972,586 ) (691,406 )
SHAREHOLDERS' FUNDS 123,234 (295,571)
Page 1
Page 2
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. Brian Mwenda
Director
07/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hope Tech Plus Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13461375 . The registered office is Plus X Innovation, 2 Brunel Way, Slough, SL1 1FQ.
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. 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 of 10 years.
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.
2.3. 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 5 years straight line
2.4. Foreign Currencies
Monetary 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.
2.5. 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.
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.
Page 3
Page 4
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: 4 (2024: 2)
4 2
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2025 571,461
Additions 251,991
As at 31 December 2025 823,452
Amortisation
As at 1 January 2025 79,077
Provided during the period 79,994
As at 31 December 2025 159,071
Net Book Value
As at 31 December 2025 664,381
As at 1 January 2025 492,384
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 7,726
Additions 1,713
As at 31 December 2025 9,439
Depreciation
As at 1 January 2025 1,866
Provided during the period 1,612
As at 31 December 2025 3,478
Net Book Value
As at 31 December 2025 5,961
As at 1 January 2025 5,860
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6. Investments
Subsidiaries
£
Cost
As at 1 January 2025 1,000
As at 31 December 2025 1,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 1,000
As at 1 January 2025 1,000
Investment in shares
Hope Tech Plus Limited (Kenya) Ownership 100%
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 8,710 1,750
Other debtors 99,996 -
Corporation tax recoverable assets 106,487 91,756
VAT 31,357 33,064
Called up share capital not paid 17 -
Amounts owed by group undertakings 165,821 70,662
412,388 197,232
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 174,432 232,329
Other taxes and social security 39,855 26,590
Other creditors 515 257,809
Other creditors Hilfsgemeinschaft Der Blinden 21,687 -
Other creditors Kenneth Namunje 29,333 -
Other creditors Nyabuto David Mout 19,990 849
Other creditors Paul NDung'u 42,397 -
Other creditors Dennis Kiplangat Mutai 14,985 -
Accruals and deferred income 31,203 28,870
Directors' loan accounts 156,514 50,000
Amounts owed to group undertakings 430,330 394,525
961,241 990,972
Page 5
Page 6
9. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 17 -
Called Up Share Capital has been paid up 1,157 1,056
Amount of Allotted, Called Up Share Capital 1,174 1,056
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