Acorah Software Products - Accounts Production 19.3.600 false true true false 3 August 2026 8 November 2024 31 March 2026 31 March 2026 16068917 Dr Armen Gharibans Dr Gregory O'Grady PB Corporate Services UK Ltd true true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16068917 2024-11-07 16068917 2026-03-31 16068917 2024-11-08 2026-03-31 16068917 frs-core:CurrentFinancialInstruments 2026-03-31 16068917 frs-core:ShareCapital 2026-03-31 16068917 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 16068917 frs-bus:PrivateLimitedCompanyLtd 2024-11-08 2026-03-31 16068917 frs-bus:FilletedAccounts 2024-11-08 2026-03-31 16068917 frs-bus:SmallEntities 2024-11-08 2026-03-31 16068917 frs-bus:Audited 2024-11-08 2026-03-31 16068917 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-08 2026-03-31 16068917 1 2024-11-08 2026-03-31 16068917 frs-bus:Director1 2024-11-08 2026-03-31 16068917 frs-bus:Director2 2024-11-08 2026-03-31 16068917 frs-bus:CompanySecretary1 2024-11-08 2026-03-31 16068917 frs-countries:EnglandWales 2024-11-08 2026-03-31 16068917 frs-countries:NewZealand 2024-11-08 2026-03-31
Registered number: 16068917
Alimetry UK Limited
Financial Statements
For the Period 8 November 2024 to 31 March 2026
Paul Beare Ltd
Alimetry UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Alimetry UK Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 16068917

| 31 March 2026
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 28,411 |
Cash at bank and in hand |  | 13,171 |
|  | 41,582 |
Creditors: Amounts Falling Due Within One Year | 5 | (61,950 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,368 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (20,368 )
NET LIABILITIES |  |  | (20,368 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1
Profit and Loss Account |  |  | (20,369 )
SHAREHOLDERS' FUNDS |  |  | (20,368)

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.
The financial statements were approved by the board of directors on 5 August 2026 and were signed on its behalf by:

Dr Armen Gharibans Director | Dr Gregory O'Grady Director
05/08/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Alimetry UK Limited
Notes to the Financial Statements
For the Period 8 November 2024 to 31 March 2026
Notes to the Financial Statements
1. General Information
Alimetry UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16068917 . The registered office is C/O Paul Beare Ltd, 100 Bollo Lane, London, W4 5LX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The Company's parent undertaking, Alimetry Limited, has confirmed that it will provide sufficient financial support to enable the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the directors have prepared the financial statements on a going concern basis.
2.3. 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.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102. Basic financial assets comprise debtors and cash at bank and in hand. Basic financial liabilities comprise creditors and loans. Financial instruments are initially recognised at transaction price and subsequently measured at amortised cost.
2.5. Foreign Currencies
The company's functional and presentation currency is Pound Sterling (GBP). Transactions denominated in foreign currencies are translated into Sterling at the exchange rates ruling at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. Exchange differences arising on translation are recognised in profit or loss in the period in which they arise.
2.6. 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 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.
...CONTINUED
Page 2
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Alimetry UK Limited
Notes to the Financial Statements (continued)
For the Period 8 November 2024 to 31 March 2026
2.6. Taxation - continued
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 period, 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.
2.7. 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 period was: 2
2
4. Debtors

| 31 March 2026
--- | ---
| £
Due within one year
Trade debtors | 25,800
Other debtors | 2,611
| 28,411

5. Creditors: Amounts Falling Due Within One Year

| 31 March 2026
--- | ---
| £
Trade creditors | 7,055
Amounts owed to participating interests | 33,774
Other creditors | 17,824
Taxation and social security | 3,297
| 61,950

Amounts due to participating interests relate to loans due to the parent company, these are interest free and repayable on demand.
6. Share Capital

| 31 March 2026
--- | ---
| £
Allotted, Called up and fully paid | 1

100 Ordinary Shares at a value of £0.01 each were issued on incorporation.
7. Contingent Liabilities
The company did not have any contingent liabilities as at the year end.
Page 3
Page 4
Alimetry UK Limited
Notes to the Financial Statements (continued)
For the Period 8 November 2024 to 31 March 2026
8. Related Party Disclosures
The Company has taken advantage of the exemption available under Section 33 of FRS 102 not to disclose transactions with wholly owned members of the group
9. Controlling Parties
The company's immediate parent undertaking is Alimetry Limited .
The ultimate parent undertaking is Alimetry Limited (incorporated in New Zealand). Its registered office is 86 Symonds Street, Grafton, Auckland 1010, New Zealand .
Copies of the accounts may be obtained from the company's registered office.
The company's ultimate controlling party is Alimetry Limited by virtue of their interest in the share capital of the company.
10. Audit Information
The auditor's report on the accounts of Alimetry UK Limited for the period ended 31 March 2026 was unqualified.
The auditor's report was signed by John Perry (Senior Statutory Auditor) for and on behalf of Sumer Auditco Limited , Statutory Auditor.

Sumer Auditco Limited Fitzroy House Crown Street Ipswich Suffolk IP1 3LG

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