Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 November 2023 false 1 January 2025 31 December 2025 31 December 2025 09850158 Mr D Geerah Mr T J Hopkin Mr E T Hutley Mr P A Tilley Hon D M Macmillan Mr A J Wakeford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09850158 2024-12-31 09850158 2025-12-31 09850158 2025-01-01 2025-12-31 09850158 frs-core:CurrentFinancialInstruments 2025-12-31 09850158 frs-core:ComputerEquipment 2025-12-31 09850158 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09850158 frs-core:ComputerEquipment 2024-12-31 09850158 frs-core:OtherReservesSubtotal 2025-12-31 09850158 frs-core:SharePremium 2025-12-31 09850158 frs-core:ShareCapital 2025-12-31 09850158 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09850158 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09850158 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09850158 frs-bus:SmallEntities 2025-01-01 2025-12-31 09850158 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09850158 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09850158 frs-bus:Director1 2025-01-01 2025-12-31 09850158 frs-bus:Director2 2025-01-01 2025-12-31 09850158 frs-bus:Director3 2025-01-01 2025-12-31 09850158 frs-bus:Director4 2025-01-01 2025-12-31 09850158 frs-bus:Director5 2025-01-01 2025-12-31 09850158 frs-bus:Director6 2025-01-01 2025-12-31 09850158 frs-countries:EnglandWales 2025-01-01 2025-12-31 09850158 2023-10-31 09850158 2024-12-31 09850158 2023-11-01 2024-12-31 09850158 frs-core:CurrentFinancialInstruments 2024-12-31 09850158 frs-core:OtherReservesSubtotal 2024-12-31 09850158 frs-core:SharePremium 2024-12-31 09850158 frs-core:ShareCapital 2024-12-31 09850158 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09850158
Digitallandsolutions Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Digitallandsolutions Ltd
Contents
Contents

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

Page 1
Digitallandsolutions Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09850158

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,778 |  | 1,117
|  |  | 7,778 |  | 1,117
CURRENT ASSETS
Debtors | 5 | 748,140 |  | 553,241 |
Cash at bank and in hand |  | 885,821 |  | 711,026 |
|  | 1,633,961 |  | 1,264,267 |
Creditors: Amounts Falling Due Within One Year | 6 | (784,816 ) |  | (454,583 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 849,145 |  | 809,684
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 856,923 |  | 810,801
NET ASSETS |  |  | 856,923 |  | 810,801
CAPITAL AND RESERVES
Called up share capital | 7 |  | 18 |  | 17
Share premium account |  |  | 2,925,350 |  | 2,535,036
Other reserves |  |  | 77,201 |  | 42,277
Profit and Loss Account |  |  | (2,145,646 ) |  | (1,766,529 )
SHAREHOLDERS' FUNDS |  |  | 856,923 |  | 810,801

Page 1
Page 2
Digitallandsolutions Ltd
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 T J Hopkin Director
8th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Digitallandsolutions Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Digitallandsolutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09850158 . The registered office is Office, 31 Cattle Market Street, Norwich, Norfolk, NR1 3DY.
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 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.
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 | 25 - 33 % Straight line on cost

2.4. 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.
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Page 4
Digitallandsolutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Share based payments
Where share options are awarded to employees, the fiar value of the employee services received in exchange for the grant of share options is measdure by reference to the fair value of the options at the date of the grant. This is charged to the profit and loss account over the vesting period.
Vesting conditions are taken into account by adjusting the number of options expected to vest at each balance sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 11)
15 11
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 7,304
Additions | 8,941
As at 31 December 2025 | 16,245
Depreciation
As at 1 January 2025 | 6,187
Provided during the period | 2,280
As at 31 December 2025 | 8,467
Net Book Value
As at 31 December 2025 | 7,778
As at 1 January 2025 | 1,117

5. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 253,156 |  | 134,931
Other debtors | 494,984 |  | 418,310
| 748,140 |  | 553,241

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 114,652 |  | 119,590
Other creditors | 554,851 |  | 291,772
Taxation and social security | 115,313 |  | 43,221
| 784,816 |  | 454,583

Page 4
Page 5
Digitallandsolutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 18 |  | 17

8. Reserves
The changes to each componenet of equity resulting from items of other comprehensive income for the current period were as follows:

| 31 December 2025 | 31 December 2024
| Other reserves £ | Total £ | Other reserves £ | Total £
Other comprehensive income | 34,924 | 34,924 | 42,277 | 42,277

Share premium account
This includes premiums received on issue of share capital. Any transaction costs associated with the issuing of shares is deducted from share premium.
Other reservers
Share option reserve relates to the charges recognised for share options that are outstanding at the period end.
Profit and loss account
This comprises of opening retained earnings and the profit and loss for the period.
9. Share base payments
Scheme details and movements
The company has an equity-settled share based remuneration scheme for employees using the Enterprise Management Incentive (EMI) framework. Each employee in the scheme has been awarded an option to acquire ordinary shares in the company over a vesting period. The conditions of the agreement require the employee to remain employed throughout the period. The maximum term of the options is 10 years form the grant date.
The fair value of the employee services received in exchange for the grant of share options is measured by reference to the fair value of the options issued at the date of grant. The fair value of the options at the date of grant was calculated by reference to entity-specific observable market data. The underlying shares were subject to a valuation agreement process with HMRC. For options granted in the period the company agreed a nominal valuation with HMRC for the shares of £0.0001. The fair value of market-based vesting conditions is included in the fair value calculation, while non-market vesting conditions are factored into the estimate of the number of options expected to vest.
During the period 4,892 options were granted and 9,000 options lapsed, were cancelled or were exercised, leaving a total of 12,156 options outstanding at the balance sheet date. Of these options 2,976 had vested but none were exercisable at the balance sheet date. The weighted average exercise price for each outstanding option at the balance sheet date was £0.0001
Effect of share-based payments on profit or loss and financial position
The total expense recognised in the profit or loss for the period was £34,924 (2024 - £42,277)
Page 5