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 08160793 Mr David Haskett Dr Christopher Mann Mr Michael Garty Mr Joseph Dunne Dr Jaykumar Purohit Ms Catherine Heritage Mr Matthew Heritage Dr Giulio Contaldi Mrs Lynne Mann iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08160793 2024-12-31 08160793 2025-12-31 08160793 2025-01-01 2025-12-31 08160793 frs-core:CurrentFinancialInstruments 2025-12-31 08160793 frs-core:Non-currentFinancialInstruments 2025-12-31 08160793 frs-core:ComputerEquipment 2025-12-31 08160793 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08160793 frs-core:ComputerEquipment 2024-12-31 08160793 frs-core:FurnitureFittings 2025-12-31 08160793 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08160793 frs-core:FurnitureFittings 2024-12-31 08160793 frs-core:WithinOneYear 2025-12-31 08160793 frs-core:SharePremium 2025-12-31 08160793 frs-core:ShareCapital 2025-12-31 08160793 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08160793 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08160793 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08160793 frs-bus:SmallEntities 2025-01-01 2025-12-31 08160793 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08160793 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08160793 frs-bus:Director1 2025-01-01 2025-12-31 08160793 frs-bus:Director2 2025-01-01 2025-12-31 08160793 frs-bus:Director3 2025-01-01 2025-12-31 08160793 frs-bus:Director4 2025-01-01 2025-12-31 08160793 frs-bus:Director5 2025-01-01 2025-12-31 08160793 frs-bus:Director6 2025-01-01 2025-12-31 08160793 frs-bus:Director7 2025-01-01 2025-12-31 08160793 frs-bus:Director8 2025-01-01 2025-12-31 08160793 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 08160793 frs-countries:EnglandWales 2025-01-01 2025-12-31 08160793 2023-12-31 08160793 2024-12-31 08160793 2024-01-01 2024-12-31 08160793 frs-core:CurrentFinancialInstruments 2024-12-31 08160793 frs-core:Non-currentFinancialInstruments 2024-12-31 08160793 frs-core:WithinOneYear 2024-12-31 08160793 frs-core:SharePremium 2024-12-31 08160793 frs-core:ShareCapital 2024-12-31 08160793 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08160793
Subterandt Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
D G Wright Accountants
Subterandt Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Subterandt Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 08160793

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,385 |  | 2,310
|  |  | 14,385 |  | 2,310
CURRENT ASSETS
Stocks | 5 | 134,057 |  | - |
Debtors | 6 | 106,230 |  | 117,906 |
Cash at bank and in hand |  | 314,635 |  | 1,113,059 |
|  | 554,922 |  | 1,230,965 |
Creditors: Amounts Falling Due Within One Year | 7 | (172,428 ) |  | (91,235 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 382,494 |  | 1,139,730
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 396,879 |  | 1,142,040
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (139,861 ) |  | (139,861 )
NET ASSETS |  |  | 257,018 |  | 1,002,179
CAPITAL AND RESERVES
Called up share capital | 10 |  | 48,696 |  | 48,696
Share premium account |  |  | 2,382,191 |  | 2,382,191
Income Statement |  |  | (2,173,869 ) |  | (1,428,708 )
SHAREHOLDERS' FUNDS |  |  | 257,018 |  | 1,002,179

Page 1
Page 2
Subterandt Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr David Haskett Director
31/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Subterandt Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Subterandt Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08160793 . The registered office is Carne Crest, Mawgan Porth, Cornwall, TR8 4BZ.
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. 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:

Demonstration Kit | 50% Straight Line
Computer Equipment | 33.3% Straight line

2.3. 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.
2.4. Taxation
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.
2.5. Research and development
Expenditure on research and development is written off in the year in which it is incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
Page 3
Page 4
Subterandt Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Demonstration Kit | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | - | 6,922 | 6,922
Additions | 15,478 | 2,323 | 17,801
As at 31 December 2025 | 15,478 | 9,245 | 24,723
Depreciation
As at 1 January 2025 | - | 4,612 | 4,612
Provided during the period | 3,153 | 2,573 | 5,726
As at 31 December 2025 | 3,153 | 7,185 | 10,338
Net Book Value
As at 31 December 2025 | 12,325 | 2,060 | 14,385
As at 1 January 2025 | - | 2,310 | 2,310

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 134,057 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 106,230 |  | 117,906

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 62,999 |  | 79,009
Other creditors | 95,652 |  | 5,387
Taxation and social security | 13,777 |  | 6,839
| 172,428 |  | 91,235

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 139,861 |  | 139,861

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 48,696 |  | 48,696

Page 4
Page 5
Subterandt Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 21,450 |  | 17,480
| 21,450 |  | 17,480

12. Related Party Transactions
At the year end the company owed the directors £85,163 (31/12/2024:£85,163). They will continue to support the company with the loans. The loans are interest free.
Page 5