Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 11828571 Dr Nicholas Powles Dr Matthew Stirling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11828571 2025-02-28 11828571 2026-02-28 11828571 2025-03-01 2026-02-28 11828571 frs-core:CurrentFinancialInstruments 2026-02-28 11828571 frs-core:FurnitureFittings 2026-02-28 11828571 frs-core:FurnitureFittings 2025-03-01 2026-02-28 11828571 frs-core:FurnitureFittings 2025-02-28 11828571 frs-core:MotorVehicles 2026-02-28 11828571 frs-core:MotorVehicles 2025-03-01 2026-02-28 11828571 frs-core:MotorVehicles 2025-02-28 11828571 frs-core:PlantMachinery 2026-02-28 11828571 frs-core:PlantMachinery 2025-03-01 2026-02-28 11828571 frs-core:PlantMachinery 2025-02-28 11828571 frs-core:ShareCapital 2026-02-28 11828571 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 11828571 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11828571 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 11828571 frs-bus:SmallEntities 2025-03-01 2026-02-28 11828571 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 11828571 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11828571 frs-bus:Director1 2025-03-01 2026-02-28 11828571 frs-bus:Director2 2025-03-01 2026-02-28 11828571 frs-countries:EnglandWales 2025-03-01 2026-02-28 11828571 2024-02-28 11828571 2025-02-28 11828571 2024-02-29 2025-02-28 11828571 frs-core:CurrentFinancialInstruments 2025-02-28 11828571 frs-core:ShareCapital 2025-02-28 11828571 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 11828571
Analytical Innovations Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11828571
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 355,957 366,295
355,957 366,295
CURRENT ASSETS
Debtors 5 67,090 21,230
Cash at bank and in hand 251,318 85,594
318,408 106,824
Creditors: Amounts Falling Due Within One Year 6 (157,383 ) (74,761 )
NET CURRENT ASSETS (LIABILITIES) 161,025 32,063
TOTAL ASSETS LESS CURRENT LIABILITIES 516,982 398,358
PROVISIONS FOR LIABILITIES
Deferred Taxation (67,631 ) -
NET ASSETS 449,351 398,358
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 449,251 398,258
SHAREHOLDERS' FUNDS 449,351 398,358
Page 1
Page 2
For the year ending 28 February 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
Dr Nicholas Powles
Director
30/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Analytical Innovations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11828571 . The registered office is The Watermill, Wheatley Park, Mirfield, West Yorkshire, WF14 8HE.
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:
Plant & Machinery 10% to 20% per annum straight line
Motor Vehicles 20% per annum reducing balance
Fixtures & Fittings 20% per annum straight line
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 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 March 2025 509,990 17,195 2,220 529,405
Additions 47,548 - - 47,548
As at 28 February 2026 557,538 17,195 2,220 576,953
Depreciation
As at 1 March 2025 160,041 1,750 1,319 163,110
Provided during the period 54,353 3,089 444 57,886
As at 28 February 2026 214,394 4,839 1,763 220,996
Net Book Value
As at 28 February 2026 343,144 12,356 457 355,957
As at 1 March 2025 349,949 15,445 901 366,295
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 65,744 19,884
Prepayments and accrued income 1,346 1,346
67,090 21,230
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 42,987 4,286
Other taxes and social security 5,422 5,768
VAT 12,671 16,185
Other creditors 47,122 47,122
Accruals and deferred income 49,181 1,400
157,383 74,761
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4