Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 07323718 Mr Derek Lee Butler Ms Janet Stewart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07323718 2024-10-31 07323718 2025-10-31 07323718 2024-11-01 2025-10-31 07323718 frs-core:CurrentFinancialInstruments 2025-10-31 07323718 frs-core:Non-currentFinancialInstruments 2025-10-31 07323718 frs-core:ComputerEquipment 2024-11-01 2025-10-31 07323718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-10-31 07323718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 07323718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-31 07323718 frs-core:FurnitureFittings 2024-11-01 2025-10-31 07323718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 07323718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 07323718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 07323718 frs-core:PlantMachinery 2025-10-31 07323718 frs-core:PlantMachinery 2024-11-01 2025-10-31 07323718 frs-core:PlantMachinery 2024-10-31 07323718 frs-core:ShareCapital 2025-10-31 07323718 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07323718 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07323718 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07323718 frs-bus:SmallEntities 2024-11-01 2025-10-31 07323718 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07323718 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07323718 frs-bus:Director1 2024-11-01 2025-10-31 07323718 frs-bus:Director2 2024-11-01 2025-10-31 07323718 frs-core:CurrentFinancialInstruments 2 2025-10-31 07323718 frs-core:CurrentFinancialInstruments 3 2025-10-31 07323718 frs-countries:EnglandWales 2024-11-01 2025-10-31 07323718 2023-10-31 07323718 2024-10-31 07323718 2023-11-01 2024-10-31 07323718 frs-core:CurrentFinancialInstruments 2024-10-31 07323718 frs-core:Non-currentFinancialInstruments 2024-10-31 07323718 frs-core:ShareCapital 2024-10-31 07323718 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07323718 frs-core:CurrentFinancialInstruments 2 2024-10-31 07323718 frs-core:CurrentFinancialInstruments 3 2024-10-31
Registered number: 07323718
Forward2me Limited
Financial Statements
For The Year Ended 31 October 2025
Lsd Accountants Ltd
Chartered Accountants
23 Stockwood Business Park
Redditch
Worcestershire
B96 6SX
Forward2me Limited
Contents
Contents

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

Page 1
Forward2me Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07323718

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 3 |  | 730,446 |  | 684,561
Tangible Assets | 4 |  | 210,391 |  | 136,316
|  |  | 940,837 |  | 820,877
CURRENT ASSETS
Debtors | 5 | 506,940 |  | 461,303 |
Cash at bank and in hand |  | 456,022 |  | 650,249 |
|  | 962,962 |  | 1,111,552 |
Creditors: Amounts Falling Due Within One Year | 6 | (856,552 ) |  | (640,095 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 106,410 |  | 471,457
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,047,247 |  | 1,292,334
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (450,000 ) |  | (581,423 )
NET ASSETS |  |  | 597,247 |  | 710,911
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,000 |  | 2,000
Profit and Loss Account |  |  | 595,247 |  | 708,911
SHAREHOLDERS' FUNDS |  |  | 597,247 |  | 710,911

Page 1
Page 2
Forward2me Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Derek Lee Butler Director
01/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Forward2me Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired seperately from business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible asset acquired on business combinations are recognised seperately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the assets can be measured reliably.
Amortisation is recognised so as to write off the cost or Valuation of assets less their residual values over their useful lives on the following basis:
Development costs 25% reducing balance
1.4. 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:

Leasehold | Over 5 Years
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% straight line

1.5. 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.
Page 3
Page 4
Forward2me Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
1.6. 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 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
3. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 November 2024 | 1,628,395
Additions | 249,279
As at 31 October 2025 | 1,877,674
Amortisation
As at 1 November 2024 | 943,834
Provided during the period | 203,394
As at 31 October 2025 | 1,147,228
Net Book Value
As at 31 October 2025 | 730,446
As at 1 November 2024 | 684,561

Page 4
Page 5
Forward2me Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 November 2024 | 81,250 | 345,735 | 426,985
Additions | - | 138,880 | 138,880
Disposals | - | (6,361 ) | (6,361 )
As at 31 October 2025 | 81,250 | 478,254 | 559,504
Depreciation
As at 1 November 2024 | 59,270 | 231,399 | 290,669
Provided during the period | 14,462 | 48,670 | 63,132
Disposals | - | (4,688 ) | (4,688 )
As at 31 October 2025 | 73,732 | 275,381 | 349,113
Net Book Value
As at 31 October 2025 | 7,518 | 202,873 | 210,391
As at 1 November 2024 | 21,980 | 114,336 | 136,316

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 34,739 |  | -
Other debtors. | 160,287 |  | 149,389
| 195,026 |  | 149,389
Due after more than one year
Amounts owed by group undertakings | 311,914 |  | 311,914
| 506,940 |  | 461,303

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 246,250 |  | 205,147
Other taxes and social security | 19,249 |  | 14,862
Other creditors | 591,053 |  | 420,086
| 856,552 |  | 640,095

Page 5
Page 6
Forward2me Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank Loan | - |  | 6,423
Other Long Term Loans | 450,000 |  | 575,000
| 450,000 |  | 581,423

The bank loan and other commercial loans are secured by a fixed and floating charge over the company's assets
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,000 |  | 2,000

Page 6