Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09328762 E Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09328762 2024-12-31 09328762 2025-12-31 09328762 2025-01-01 2025-12-31 09328762 frs-core:CurrentFinancialInstruments 2025-12-31 09328762 frs-core:BetweenOneFiveYears 2025-12-31 09328762 frs-core:ComputerEquipment 2025-12-31 09328762 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09328762 frs-core:ComputerEquipment 2024-12-31 09328762 frs-core:PlantMachinery 2025-12-31 09328762 frs-core:PlantMachinery 2025-01-01 2025-12-31 09328762 frs-core:PlantMachinery 2024-12-31 09328762 frs-core:WithinOneYear 2025-12-31 09328762 frs-core:ShareCapital 2025-12-31 09328762 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09328762 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09328762 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09328762 frs-bus:SmallEntities 2025-01-01 2025-12-31 09328762 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09328762 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09328762 frs-bus:Director1 2025-01-01 2025-12-31 09328762 frs-countries:EnglandWales 2025-01-01 2025-12-31 09328762 2023-12-31 09328762 2024-12-31 09328762 2024-01-01 2024-12-31 09328762 frs-core:CurrentFinancialInstruments 2024-12-31 09328762 frs-core:BetweenOneFiveYears 2024-12-31 09328762 frs-core:WithinOneYear 2024-12-31 09328762 frs-core:ShareCapital 2024-12-31 09328762 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09328762
Missive Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Finerva
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09328762
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,227 14,971
11,227 14,971
CURRENT ASSETS
Debtors 5 212,075 411,472
Cash at bank and in hand 576,388 612,020
788,463 1,023,492
Creditors: Amounts Falling Due Within One Year 6 (357,339 ) (519,899 )
NET CURRENT ASSETS (LIABILITIES) 431,124 503,593
TOTAL ASSETS LESS CURRENT LIABILITIES 442,351 518,564
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,807 ) (3,743 )
NET ASSETS 439,544 514,821
CAPITAL AND RESERVES
Called up share capital 7 5,000 5,000
Profit and Loss Account 434,544 509,821
SHAREHOLDERS' FUNDS 439,544 514,821
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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.
The financial statements were approved by the board of directors on 3 August 2026 and were signed on its behalf by:
E Ross
Director
3 August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Missive Limited is a private company,  limited by shares, incorporated in England & Wales, registered number 09328762 . The registered office is 1 Long Ln, London, SE1 4PG.
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 company’s financial statements have been prepared on a going concern basis on the grounds  that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.
2.3. Turnover
Revenue is recognised to the extent that it is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from a contract to provide services is recognised in the period in which the services are provided.

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 & Machinery 25% on a reducing balance basis
Computer Equipment 25% on a reducing balance basis
The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. 
Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred. 
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss. 
2.5. Leasing and Hire Purchase Contracts
Leases in which the company assumes substantially all the risks and rewards of ownership of the leased asset are classified as finance leases. All other leases are classified as operating leases.

Payments (excluding costs for services and insurance) made under operating leases are recognised in the profit and loss account on a straight-line basis over the term of the lease unless the payments to the lessor are structured to increase in line with expected general inflation; in which case the payments related to the structured increases are recognised as incurred. Lease incentives received are recognised in profit and loss over the term of the lease an an integral part of the total lease expenses.
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2.6. Financial Instruments
Trade and other debtors / creditors

Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Impairment of financial assets

Financial assets that are measured at cost and amortised cost are assed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised within profit or loss.

For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

2.7. 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.
2.8. 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.
2.9. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions in a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss in the periods during which services are rendered by employees.
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2.10. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders. Dividends on shares recognised as liabilities are recognised as expenses and are classified within interest payable.
3. Average Number of Employees
Average number of employees during the year was 19 (2024: 24)
19 24
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 2,206 49,632 51,838
As at 31 December 2025 2,206 49,632 51,838
Depreciation
As at 1 January 2025 1,697 35,170 36,867
Provided during the period 128 3,616 3,744
As at 31 December 2025 1,825 38,786 40,611
Net Book Value
As at 31 December 2025 381 10,846 11,227
As at 1 January 2025 509 14,462 14,971
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 138,881 325,200
Other debtors 73,194 86,272
212,075 411,472
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 31,165 39,454
Other creditors 195,570 224,650
Taxation and social security 130,604 255,795
357,339 519,899
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5,000 5,000
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 127,600 19,500
Later than one year and not later than five years 11,600 -
139,200 19,500
9. Post Balance Sheet Events
The company carried out a restructure in April 2026 whereby a new holding company  (Hart & Co. Group Limited, company number 17131048 (“Newco”)) became the sole shareholder of the Company. Shareholders of the company became either shareholders of Newco or sold their shareholding in the Company to Newco. This has had no impact on the operations of the business.
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