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 12046277 Mr Carl Boorer Mr Alan Lenthall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12046277 2024-11-30 12046277 2025-11-30 12046277 2024-12-01 2025-11-30 12046277 frs-core:CurrentFinancialInstruments 2025-11-30 12046277 frs-core:ComputerEquipment 2025-11-30 12046277 frs-core:ComputerEquipment 2024-12-01 2025-11-30 12046277 frs-core:ComputerEquipment 2024-11-30 12046277 frs-core:ShareCapital 2025-11-30 12046277 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 12046277 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12046277 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 12046277 frs-bus:SmallEntities 2024-12-01 2025-11-30 12046277 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 12046277 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12046277 frs-bus:Director1 2024-12-01 2025-11-30 12046277 frs-bus:Director2 2024-12-01 2025-11-30 12046277 frs-countries:EnglandWales 2024-12-01 2025-11-30 12046277 2023-11-30 12046277 2024-11-30 12046277 2023-12-01 2024-11-30 12046277 frs-core:CurrentFinancialInstruments 2024-11-30 12046277 frs-core:ShareCapital 2024-11-30 12046277 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 12046277
Sense Design Build Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
SGR Accountancy Ltd
80 South Gipsy Road
Welling
DA16 1JD
Sense Design Build Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Sense Design Build Limited
Accountant's Report
For The Year Ended 30 November 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Sense Design Build Limited for the year ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Sense Design Build Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Sense Design Build Limited , as a body, in accordance with the terms of our engagement letter dated 18 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of Sense Design Build Limited and state those matters that we have agreed to state to the directors of Sense Design Build Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sense Design Build Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Sense Design Build Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Sense Design Build Limited . You consider that Sense Design Build Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Sense Design Build Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

16 August 2026

SGR Accountancy Ltd
80 South Gipsy Road
Welling
DA16 1JD
Page 1
Page 2
Sense Design Build Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12046277

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 955 |  | 2,988
|  |  | 955 |  | 2,988
CURRENT ASSETS
Debtors | 5 | 35,104 |  | 49,436 |
Cash at bank and in hand |  | 3,308 |  | 1,712 |
|  | 38,412 |  | 51,148 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,740 ) |  | (25,948 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,672 |  | 25,200
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,627 |  | 28,188
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,016 ) |  | (747 )
NET ASSETS |  |  | 27,611 |  | 27,441
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 27,610 |  | 27,440
SHAREHOLDERS' FUNDS |  |  | 27,611 |  | 27,441

Page 2
Page 3
Sense Design Build Limited
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

Mr Carl Boorer Director
16 August 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Sense Design Build Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Sense Design Build Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12046277 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
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 £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
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.
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. 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 | 25% straight line

Page 4
Page 5
Sense Design Build Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.4. 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
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 9,475
Additions | 182
As at 30 November 2025 | 9,657
Depreciation
As at 1 December 2024 | 6,487
Provided during the period | 2,215
As at 30 November 2025 | 8,702
Net Book Value
As at 30 November 2025 | 955
As at 1 December 2024 | 2,988

Page 5
Page 6
Sense Design Build Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 27,401
Other debtors | 35,104 |  | 22,035
| 35,104 |  | 49,436

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 6,260
Other creditors | 4,063 |  | 12,161
Taxation and social security | 6,677 |  | 7,527
| 10,740 |  | 25,948

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 6