Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13429241 Dr Thomas Bannan Professor James Evans Dr David Topping iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13429241 2025-03-31 13429241 2026-03-31 13429241 2025-04-01 2026-03-31 13429241 frs-core:CurrentFinancialInstruments 2026-03-31 13429241 frs-core:ComputerEquipment 2026-03-31 13429241 frs-core:ComputerEquipment 2025-04-01 2026-03-31 13429241 frs-core:ComputerEquipment 2025-03-31 13429241 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 13429241 frs-core:FurnitureFittings 2026-03-31 13429241 frs-core:FurnitureFittings 2025-04-01 2026-03-31 13429241 frs-core:FurnitureFittings 2025-03-31 13429241 frs-core:OtherResidualIntangibleAssets 2026-03-31 13429241 frs-core:OtherResidualIntangibleAssets 2025-03-31 13429241 frs-core:PlantMachinery 2026-03-31 13429241 frs-core:PlantMachinery 2025-04-01 2026-03-31 13429241 frs-core:PlantMachinery 2025-03-31 13429241 frs-core:SharePremium 2026-03-31 13429241 frs-core:ShareCapital 2026-03-31 13429241 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13429241 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13429241 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13429241 frs-bus:SmallEntities 2025-04-01 2026-03-31 13429241 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13429241 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13429241 frs-bus:Director1 2025-04-01 2026-03-31 13429241 frs-bus:Director1 2025-03-31 13429241 frs-bus:Director1 2026-03-31 13429241 frs-bus:Director2 2025-04-01 2026-03-31 13429241 frs-bus:Director3 2025-04-01 2026-03-31 13429241 frs-countries:EnglandWales 2025-04-01 2026-03-31 13429241 2024-03-31 13429241 2025-03-31 13429241 2024-04-01 2025-03-31 13429241 frs-core:CurrentFinancialInstruments 2025-03-31 13429241 frs-core:SharePremium 2025-03-31 13429241 frs-core:ShareCapital 2025-03-31 13429241 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13429241
Urban 360 Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
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Urban 360 Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Urban 360 Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 13429241

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 300,000 |  | 300,000
Tangible Assets | 5 |  | 32,997 |  | 44,219
|  |  | 332,997 |  | 344,219
CURRENT ASSETS
Debtors | 6 | 9,465 |  | 364 |
Cash at bank and in hand |  | 14,171 |  | 25,774 |
|  | 23,636 |  | 26,138 |
Creditors: Amounts Falling Due Within One Year | 7 | (43,012 ) |  | (9,436 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (19,376 ) |  | 16,702
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 313,621 |  | 360,921
NET ASSETS |  |  | 313,621 |  | 360,921
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,266 |  | 1,266
Share premium account |  |  | 299,700 |  | 299,700
Profit and Loss Account |  |  | 12,655 |  | 59,955
SHAREHOLDERS' FUNDS |  |  | 313,621 |  | 360,921

Page 1
Page 2
Urban 360 Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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

Professor James Evans Director
22/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Urban 360 Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Urban 360 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13429241 . The registered office is International House, 61 Mosley Street, Manchester, M2 3HZ.
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 - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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% WDV
Fixtures & Fittings | 25% WDV
Computer Equipment | 33% SLM

3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 5)
6 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2025 | 300,000
As at 31 March 2026 | 300,000
Net Book Value
As at 31 March 2026 | 300,000
As at 1 April 2025 | 300,000

Page 3
Page 4
Urban 360 Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 45,892 | 2,159 | 958 | 49,009
As at 31 March 2026 | 45,892 | 2,159 | 958 | 49,009
Depreciation
As at 1 April 2025 | 4,055 | 375 | 360 | 4,790
Provided during the period | 10,460 | 446 | 316 | 11,222
As at 31 March 2026 | 14,515 | 821 | 676 | 16,012
Net Book Value
As at 31 March 2026 | 31,377 | 1,338 | 282 | 32,997
As at 1 April 2025 | 41,837 | 1,784 | 598 | 44,219

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,365 |  | -
VAT | 1,100 |  | 364
| 9,465 |  | 364

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 2
Other taxes and social security | 4,846 |  | 2,202
Net wages | 1,456 |  | -
Accruals and deferred income | 36,687 |  | -
Directors' loan accounts | 22 |  | 7,232
| 43,012 |  | 9,436

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,266 |  | 1,266

9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Professor James Evans | (7,232 ) | (16,770 ) | 9,560 | - | (22 )

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