Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07878150 A Hamshere D Hassell R Stewart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07878150 2024-12-31 07878150 2025-12-31 07878150 2025-01-01 2025-12-31 07878150 frs-core:Non-currentFinancialInstruments 2025-12-31 07878150 frs-core:NetGoodwill 2025-01-01 2025-12-31 07878150 frs-core:SharePremium 2025-12-31 07878150 frs-core:ShareCapital 2025-12-31 07878150 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07878150 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07878150 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 07878150 frs-bus:SmallEntities 2025-01-01 2025-12-31 07878150 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07878150 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07878150 frs-core:CostValuation 2024-12-31 07878150 frs-core:CostValuation 2025-12-31 07878150 frs-bus:Director1 2025-01-01 2025-12-31 07878150 frs-bus:Director2 2025-01-01 2025-12-31 07878150 frs-bus:Director3 2025-01-01 2025-12-31 07878150 frs-countries:EnglandWales 2025-01-01 2025-12-31 07878150 2023-12-31 07878150 2024-12-31 07878150 2024-01-01 2024-12-31 07878150 frs-core:Non-currentFinancialInstruments 2024-12-31 07878150 frs-core:SharePremium 2024-12-31 07878150 frs-core:ShareCapital 2024-12-31 07878150 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07878150
Sensing Precision Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Sensing Precision Limited
Contents
Contents

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

Page 1
Sensing Precision Limited
Abridged Balance Sheet
As At 31 December 2025
Abridged Balance Sheet
Registered number: 07878150

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 493,390 |  | 476,513
Tangible Assets | 5 |  | 65,383 |  | 46,930
Investments | 6 |  | 100 |  | 100
|  |  | 558,873 |  | 523,543
CURRENT ASSETS
Stocks |  | 247,281 |  | 323,407 |
Debtors |  | 275,235 |  | 175,914 |
Cash at bank and in hand |  | 484,179 |  | 336,989 |
|  | 1,006,695 |  | 836,310 |
Creditors: Amounts Falling Due Within One Year |  | (282,086 ) |  | (168,962 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 724,609 |  | 667,348
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,283,482 |  | 1,190,891
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (6,273 )
NET ASSETS |  |  | 1,283,482 |  | 1,184,618
CAPITAL AND RESERVES
Called up share capital | 7 |  | 104 |  | 104
Share premium account |  |  | 475,000 |  | 475,000
Profit and Loss Account |  |  | 808,378 |  | 709,514
SHAREHOLDERS' FUNDS |  |  | 1,283,482 |  | 1,184,618

Page 1
Page 2
Sensing Precision Limited
Abridged 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

A Hamshere Director
03/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sensing Precision Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Sensing Precision Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07878150 . The registered office is Suite 1b1, Argyle House Northside, Joel Street, Northwood Hills, HA6 1NW.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
2.4. 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:
Plant and machinery - 10% on reducing balance
Computer equipment - 33.3% on cost
Motor Vehicle - 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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
Sensing Precision Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
2.8. 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 year was: 13 (2024: 10)
13 10
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 2,546,658
Additions | 226,157
As at 31 December 2025 | 2,772,815
Amortisation
As at 1 January 2025 | 2,070,145
Provided during the period | 209,280
As at 31 December 2025 | 2,279,425
Net Book Value
As at 31 December 2025 | 493,390
As at 1 January 2025 | 476,513

5. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 157,118
Additions | 27,458
As at 31 December 2025 | 184,576
Depreciation
As at 1 January 2025 | 110,188
Provided during the period | 9,005
As at 31 December 2025 | 119,193
Net Book Value
As at 31 December 2025 | 65,383
As at 1 January 2025 | 46,930

Page 4
Page 5
Sensing Precision Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 100
As at 31 December 2025 | 100
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 100
As at 1 January 2025 | 100

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 104 |  | 104

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