Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10402385 Mr Ian Drew Marie Lockwood Mr Mathew Hamilton Munro Ms Christeen Walch Dr James Fletcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10402385 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2025-12-31 10402385 2024-12-31 10402385 2025-12-31 10402385 2025-01-01 2025-12-31 10402385 frs-core:CurrentFinancialInstruments 2025-12-31 10402385 frs-core:Non-currentFinancialInstruments 2025-12-31 10402385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 10402385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 10402385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 10402385 frs-core:OtherResidualIntangibleAssets 2025-12-31 10402385 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 10402385 frs-core:OtherResidualIntangibleAssets 2024-12-31 10402385 frs-core:PlantMachinery 2025-12-31 10402385 frs-core:PlantMachinery 2025-01-01 2025-12-31 10402385 frs-core:PlantMachinery 2024-12-31 10402385 frs-core:OtherReservesSubtotal 2025-12-31 10402385 frs-core:SharePremium 2025-12-31 10402385 frs-core:ShareCapital 2025-12-31 10402385 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10402385 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10402385 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10402385 frs-bus:SmallEntities 2025-01-01 2025-12-31 10402385 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10402385 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10402385 frs-core:CostValuation 2024-12-31 10402385 frs-core:CostValuation 2025-12-31 10402385 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 10402385 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 10402385 frs-bus:Director1 2025-01-01 2025-12-31 10402385 frs-bus:Director2 2025-01-01 2025-12-31 10402385 frs-bus:Director3 2025-01-01 2025-12-31 10402385 frs-bus:Director4 2025-01-01 2025-12-31 10402385 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 10402385 frs-countries:EnglandWales 2025-01-01 2025-12-31 10402385 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-12-31 10402385 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-12-31 10402385 2023-12-31 10402385 2024-12-31 10402385 2024-01-01 2024-12-31 10402385 frs-core:CurrentFinancialInstruments 2024-12-31 10402385 frs-core:Non-currentFinancialInstruments 2024-12-31 10402385 frs-core:OtherReservesSubtotal 2024-12-31 10402385 frs-core:SharePremium 2024-12-31 10402385 frs-core:ShareCapital 2024-12-31 10402385 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10402385
Lifescore Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Wilson Partners Ltd
Ketton Suite The King Centre, Main Road
Barleythorpe
Oakham
LE15 7WD
Lifescore Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Lifescore Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10402385

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 339,490 |  | 436,051
Tangible Assets | 5 |  | (5,448 ) |  | 1,432
Investments | 6 |  | 2 |  | 2
|  |  | 334,044 |  | 437,485
CURRENT ASSETS
Debtors | 7 | 54,727 |  | 1,135 |
Cash at bank and in hand |  | 77,685 |  | 59,916 |
|  | 132,412 |  | 61,051 |
Creditors: Amounts Falling Due Within One Year | 8 | (53,277 ) |  | (62,568 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 79,135 |  | (1,517 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 413,179 |  | 435,968
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (4,164 )
NET ASSETS |  |  | 413,179 |  | 431,804
CAPITAL AND RESERVES
Called up share capital | 11 |  | 211,289 |  | 211,289
Share premium account |  |  | 11,805,972 |  | 11,805,972
Other reserves |  |  | (113,431 ) |  | (113,431 )
Profit and Loss Account |  |  | (11,490,651 ) |  | (11,472,026 )
SHAREHOLDERS' FUNDS |  |  | 413,179 |  | 431,804

Page 1
Page 2
Lifescore Limited
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.
On behalf of the board

Ms Christeen Walch Director
20 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Lifescore Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Lifescore Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10402385 . The registered office is Crown Chambers, Bridge Street, Salisbury, SP1 2LZ.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Therefore the financial statements have been prepared on a going concern basis which assumes the Company will continue in operational existence for the foreseeable future.
The Company is involved in research and development activities and is working towards achieving a sustainable revenue generating activity. The directors have considered the basis of the financial statements and are satisfied that a combination of business growth and further investment commitments will enable the Company to meet its liabilities as they fall due.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
The estimated useful lives range as follows:

Patents | - 5 years
Computer software | - 3 years
Website | - 3 years
Audio Library | - 3 years

2.5. 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 | 3 year straight line

2.6. Investments
Investments in subsidiaries are measured at cost less accumulated impairment.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 3
Page 4
Lifescore Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.
2.9. 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 profit / loss before taxation.
2.10. 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: NIL (2024: 2)
- 2
4. Intangible Assets

| Other - Patents | Development Software | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 78,863 | 638,345 | 717,208
As at 31 December 2025 | 78,863 | 638,345 | 717,208
Amortisation
As at 1 January 2025 | 55,744 | 225,413 | 281,157
Provided during the period | 7,772 | 88,789 | 96,561
As at 31 December 2025 | 63,516 | 314,202 | 377,718
Net Book Value
As at 31 December 2025 | 15,347 | 324,143 | 339,490
As at 1 January 2025 | 23,119 | 412,932 | 436,051

Page 4
Page 5
Lifescore Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 16,014
As at 31 December 2025 | 16,014
Depreciation
As at 1 January 2025 | 14,582
Provided during the period | 6,880
As at 31 December 2025 | 21,462
Net Book Value
As at 31 December 2025 | (5,448 )
As at 1 January 2025 | 1,432

6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 2
As at 31 December 2025 | 2
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 2
As at 1 January 2025 | 2

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (693,040 ) |  | (769,195 )
Amounts owed by group undertakings | 747,767 |  | 769,674
Other debtors | - |  | 656
| 54,727 |  | 1,135

Page 5
Page 6
Lifescore Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 9,790
Bank loans and overdrafts | 4,416 |  | 10,648
Other creditors | 47,999 |  | 42,130
Taxation and social security | 862 |  | -
| 53,277 |  | 62,568

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,164

10. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 4,416 |  | 10,648

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | - |  | 4,164

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 211,289 |  | 211,289

Page 6