Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 August 2023 false 1 August 2024 29 July 2025 29 July 2025 07301412 Mr Matthew Jones Mr Anthony Ruck Mr Alan Werrett Mr Robert Lewis Mr Robert Lewis true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07301412 2024-07-31 07301412 2025-07-29 07301412 2024-08-01 2025-07-29 07301412 frs-core:CurrentFinancialInstruments 2025-07-29 07301412 frs-core:BetweenOneFiveYears 2025-07-29 07301412 frs-core:ComputerEquipment 2025-07-29 07301412 frs-core:ComputerEquipment 2024-08-01 2025-07-29 07301412 frs-core:ComputerEquipment 2024-07-31 07301412 frs-core:FurnitureFittings 2025-07-29 07301412 frs-core:FurnitureFittings 2024-08-01 2025-07-29 07301412 frs-core:FurnitureFittings 2024-07-31 07301412 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-29 07301412 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-29 07301412 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 07301412 frs-core:PlantMachinery 2025-07-29 07301412 frs-core:PlantMachinery 2024-08-01 2025-07-29 07301412 frs-core:PlantMachinery 2024-07-31 07301412 frs-core:WithinOneYear 2025-07-29 07301412 frs-core:SharePremium 2025-07-29 07301412 frs-core:ShareCapital 2025-07-29 07301412 frs-core:RetainedEarningsAccumulatedLosses 2025-07-29 07301412 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-29 07301412 frs-bus:FilletedAccounts 2024-08-01 2025-07-29 07301412 frs-bus:SmallEntities 2024-08-01 2025-07-29 07301412 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-29 07301412 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-29 07301412 1 2024-08-01 2025-07-29 07301412 frs-core:CostValuation 2024-07-31 07301412 frs-core:CostValuation 2025-07-29 07301412 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 07301412 frs-core:ProvisionsForImpairmentInvestments 2025-07-29 07301412 frs-bus:Director1 2024-08-01 2025-07-29 07301412 frs-bus:Director2 2024-08-01 2025-07-29 07301412 frs-bus:Director3 2024-08-01 2025-07-29 07301412 frs-bus:Director4 2024-08-01 2025-07-29 07301412 frs-bus:CompanySecretary1 2024-08-01 2025-07-29 07301412 frs-countries:EnglandWales 2024-08-01 2025-07-29 07301412 2023-07-31 07301412 2024-07-31 07301412 2023-08-01 2024-07-31 07301412 frs-core:CurrentFinancialInstruments 2024-07-31 07301412 frs-core:BetweenOneFiveYears 2024-07-31 07301412 frs-core:WithinOneYear 2024-07-31 07301412 frs-core:SharePremium 2024-07-31 07301412 frs-core:ShareCapital 2024-07-31 07301412 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 07301412
Iesis Special Structures Limited
Unaudited Financial Statements
For The Year Ended 29 July 2025
5 Rivers Accountancy Ltd
Iesis Special Structures Limited
Contents
Contents

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

Page 1
Iesis Special Structures Limited
Balance Sheet
As At 29 July 2025
Balance Sheet
Registered number: 07301412

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,292 |  | 8,212
Investments | 5 |  | 150,825 |  | 150,825
|  |  | 161,117 |  | 159,037
CURRENT ASSETS
Debtors | 6 | 677,796 |  | 671,500 |
Cash at bank and in hand |  | 436,974 |  | 261,196 |
|  | 1,114,770 |  | 932,696 |
Creditors: Amounts Falling Due Within One Year | 7 | (313,666 ) |  | (337,569 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 801,104 |  | 595,127
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 962,221 |  | 754,164
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,573 ) |  | (551 )
NET ASSETS |  |  | 959,648 |  | 753,613
CAPITAL AND RESERVES
Called up share capital | 8 |  | 139 |  | 139
Share premium account |  |  | 6,486 |  | 6,486
Profit and Loss Account |  |  | 953,023 |  | 746,988
SHAREHOLDERS' FUNDS |  |  | 959,648 |  | 753,613

Page 1
Page 2
Iesis Special Structures Limited
Balance Sheet (continued)
As At 29 July 2025
For the year ending 29 July 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 Robert Lewis Director
16/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Iesis Special Structures Limited
Notes to the Financial Statements
For The Year Ended 29 July 2025
Notes to the Financial Statements
1. General Information
Iesis Special Structures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07301412 . The registered office is 20 Ironmonger Lane, London, England, EC2V 8EP.
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.
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:

Leasehold | over the remaining term of the lease
Plant & Machinery | 25% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 25% on cost

2.4. Investments
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 22)
24 22
Page 3
Page 4
Iesis Special Structures Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 13,822 | - | 29,594 | 61,717 | 105,133
Additions | - | 870 | 1,540 | 6,197 | 8,607
As at 29 July 2025 | 13,822 | 870 | 31,134 | 67,914 | 113,740
Depreciation
As at 1 August 2024 | 11,617 | - | 24,062 | 61,242 | 96,921
Provided during the period | 2,205 | 163 | 3,052 | 1,107 | 6,527
As at 29 July 2025 | 13,822 | 163 | 27,114 | 62,349 | 103,448
Net Book Value
As at 29 July 2025 | - | 707 | 4,020 | 5,565 | 10,292
As at 1 August 2024 | 2,205 | - | 5,532 | 475 | 8,212

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 150,825
As at 29 July 2025 | 150,825
Provision
As at 1 August 2024 | -
As at 29 July 2025 | -
Net Book Value
As at 29 July 2025 | 150,825
As at 1 August 2024 | 150,825

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 534,495 |  | 405,901
Prepayments and accrued income | 57,756 |  | 73,596
Other debtors | 64,289 |  | 65,681
Corporation tax recoverable assets | 21,256 |  | 126,322
| 677,796 |  | 671,500

Page 4
Page 5
Iesis Special Structures Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 72,144 |  | 150,976
Corporation tax | 17,813 |  | -
Other taxes and social security | 40,987 |  | 34,909
VAT | 103,491 |  | 54,810
Other creditors | 3,289 |  | 2,546
Accruals and deferred income | 53,946 |  | 55,370
Amounts owed to group undertakings | 21,996 |  | 38,958
| 313,666 |  | 337,569

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 139 |  | 139

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 81,118 |  | 81,118
Later than one year and not later than five years | 345,634 |  | 345,634
| 426,752 |  | 426,752

10. Controlling Parties
The company's parent undertaking is Iesis Limited by virtue of their interest in the share capital of the company and whose registered office is at 4 Argyle Street, Bath, England, BA2 4BA.
Page 5