Acorah Software Products - Accounts Production 19.4.300 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 12087263 Mr B Leach Mr R Squires iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12087263 2025-06-30 12087263 2026-06-30 12087263 2025-07-01 2026-06-30 12087263 frs-core:CurrentFinancialInstruments 2026-06-30 12087263 frs-core:Non-currentFinancialInstruments 2026-06-30 12087263 frs-core:ComputerEquipment 2026-06-30 12087263 frs-core:ComputerEquipment 2025-07-01 2026-06-30 12087263 frs-core:ComputerEquipment 2025-06-30 12087263 frs-core:FurnitureFittings 2026-06-30 12087263 frs-core:FurnitureFittings 2025-07-01 2026-06-30 12087263 frs-core:FurnitureFittings 2025-06-30 12087263 frs-core:ShareCapital 2026-06-30 12087263 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 12087263 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 12087263 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 12087263 frs-bus:SmallEntities 2025-07-01 2026-06-30 12087263 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 12087263 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 12087263 frs-bus:Director1 2025-07-01 2026-06-30 12087263 frs-bus:Director2 2025-07-01 2026-06-30 12087263 frs-countries:EnglandWales 2025-07-01 2026-06-30 12087263 2024-06-30 12087263 2025-06-30 12087263 2024-07-01 2025-06-30 12087263 frs-core:CurrentFinancialInstruments 2025-06-30 12087263 frs-core:Non-currentFinancialInstruments 2025-06-30 12087263 frs-core:ShareCapital 2025-06-30 12087263 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 12087263
Information EXP Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12087263
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,702 14,002
12,702 14,002
CURRENT ASSETS
Debtors 5 43,682 131,487
Cash at bank and in hand 209,506 99,631
253,188 231,118
Creditors: Amounts Falling Due Within One Year 6 (70,667 ) (46,905 )
NET CURRENT ASSETS (LIABILITIES) 182,521 184,213
TOTAL ASSETS LESS CURRENT LIABILITIES 195,223 198,215
Creditors: Amounts Falling Due After More Than One Year 7 - (8,328 )
NET ASSETS 195,223 189,887
CAPITAL AND RESERVES
Called up share capital 8 104 104
Profit and Loss Account 195,119 189,783
SHAREHOLDERS' FUNDS 195,223 189,887
Page 1
Page 2
For the year ending 30 June 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
Mr R Squires
Director
03/09/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Information EXP Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12087263 . The registered office is The Courtyard, 33 Duke Street, Trowbridge, Wiltshire, BA14 8EA.
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. 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:
Fixtures & Fittings 25% RB
Computer Equipment 25% RB
2.4. 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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 6)
9 6
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2025 15,691 16,686 32,377
Additions - 3,655 3,655
As at 30 June 2026 15,691 20,341 36,032
Depreciation
As at 1 July 2025 10,038 8,337 18,375
Provided during the period 2,507 2,448 4,955
As at 30 June 2026 12,545 10,785 23,330
Net Book Value
As at 30 June 2026 3,146 9,556 12,702
As at 1 July 2025 5,653 8,349 14,002
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 82,266 143,376
Prepayments and accrued income (44,165 ) (17,368 )
Other debtors 6,960 6,828
Pension scheme prepayments (1,379 ) (1,349 )
43,682 131,487
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 8,379 2,640
Bank loans and overdrafts - 10,000
Corporation tax 13,269 2,968
Other taxes and social security 3,466 -
VAT 28,731 14,444
Net wages 7,006 7,005
Accruals and deferred income 9,224 9,224
Directors' loan accounts 592 624
70,667 46,905
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7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 8,328
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 104 104
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