Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13719072 Dr Andrew Poullis Dr Anna Walton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13719072 2024-11-30 13719072 2025-11-30 13719072 2024-12-01 2025-11-30 13719072 frs-core:CurrentFinancialInstruments 2025-11-30 13719072 frs-core:Non-currentFinancialInstruments 2025-11-30 13719072 frs-core:ComputerEquipment 2025-11-30 13719072 frs-core:ComputerEquipment 2024-12-01 2025-11-30 13719072 frs-core:ComputerEquipment 2024-11-30 13719072 frs-core:ShareCapital 2025-11-30 13719072 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13719072 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13719072 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13719072 frs-bus:SmallEntities 2024-12-01 2025-11-30 13719072 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13719072 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13719072 frs-bus:Director1 2024-12-01 2025-11-30 13719072 frs-bus:Director2 2024-12-01 2025-11-30 13719072 frs-countries:EnglandWales 2024-12-01 2025-11-30 13719072 2023-11-30 13719072 2024-11-30 13719072 2023-12-01 2024-11-30 13719072 frs-core:CurrentFinancialInstruments 2024-11-30 13719072 frs-core:Non-currentFinancialInstruments 2024-11-30 13719072 frs-core:ShareCapital 2024-11-30 13719072 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 13719072
Etheltg Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Etheltg Ltd
Contents
Contents

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

Page 1
Etheltg Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 13719072

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 31
Investments Properties |  |  | 469,639 |  | 469,639
|  |  | 469,639 |  | 469,670
CURRENT ASSETS
Debtors | 6 | 67,514 |  | 66,141 |
Cash at bank and in hand |  | 13,583 |  | 5,825 |
|  | 81,097 |  | 71,966 |
Creditors: Amounts Falling Due Within One Year | 7 | (20,621 ) |  | (16,687 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 60,476 |  | 55,279
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 530,115 |  | 524,949
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (513,002 ) |  | (513,002 )
NET ASSETS |  |  | 17,113 |  | 11,947
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 17,013 |  | 11,847
SHAREHOLDERS' FUNDS |  |  | 17,113 |  | 11,947

Page 1
Page 2
Etheltg Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

Dr Andrew Poullis Director
04/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Etheltg Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Etheltg Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13719072 . The registered office is Springfield House, 23 Oatlands Drive, Weybridge, Surrey, KT13 9LZ.
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 recognised at the fair value of the consideration received or receivable for rental income in the period in the normal course of business
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 | 3 Years life-33.33%

2.4. Investment Properties
Investment properties are measured at fair value, determined annually based on current market rents and investment property yields for comparable real estate, and adjusted where necessary to reflect differences in the nature, location, or condition of the specific asset. Changes in fair value are recognised in the Statement of Comprehensive Income in the period in which they arise.
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: 2 (2024: 2)
2 2
Page 3
Page 4
Etheltg Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 1,075
As at 30 November 2025 | 1,075
Depreciation
As at 1 December 2024 | 1,044
Provided during the period | 31
As at 30 November 2025 | 1,075
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | 31

5. Investment Property

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 469,639 |  | 469,639

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,447 |  | -
Prepayments and accrued income | 66,067 |  | 66,141
| 67,514 |  | 66,141

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,219 |  | 1,436
Other creditors | 11,500 |  | 7,667
Accruals and deferred income | 1,634 |  | 1,316
Directors' loan accounts | 6,268 |  | 6,268
| 20,621 |  | 16,687

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 230,000 |  | 230,000
Directors' loan account | 283,002 |  | 283,002
| 513,002 |  | 513,002

Page 4
Page 5
Etheltg Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
At the balance sheet date, the company owed £289,270 to the director. This represents an interest-free, unsecured loan provided by the director to the company and is repayable on demand. The balance includes £6,268 due within one year and £283,002 due after more than one year.
Page 5