Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06470449 Mr Harry Storer Mr Andrew Coote iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06470449 2024-12-31 06470449 2025-12-31 06470449 2025-01-01 2025-12-31 06470449 frs-core:CurrentFinancialInstruments 2025-12-31 06470449 frs-core:Non-currentFinancialInstruments 2025-12-31 06470449 frs-core:ComputerEquipment 2025-12-31 06470449 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06470449 frs-core:ComputerEquipment 2024-12-31 06470449 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 06470449 frs-core:OtherResidualIntangibleAssets 2025-12-31 06470449 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 06470449 frs-core:OtherResidualIntangibleAssets 2024-12-31 06470449 frs-core:CapitalRedemptionReserve 2025-12-31 06470449 frs-core:ShareCapital 2025-12-31 06470449 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06470449 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06470449 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06470449 frs-bus:SmallEntities 2025-01-01 2025-12-31 06470449 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06470449 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06470449 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 06470449 frs-bus:OrdinaryShareClass1 2025-12-31 06470449 frs-bus:PreferenceShareClass2 2025-01-01 2025-12-31 06470449 frs-bus:PreferenceShareClass2 2025-12-31 06470449 frs-bus:Director1 2025-01-01 2025-12-31 06470449 frs-bus:Director2 2025-01-01 2025-12-31 06470449 2 2025-01-01 2025-12-31 06470449 frs-countries:EnglandWales 2025-01-01 2025-12-31 06470449 2023-12-31 06470449 2024-12-31 06470449 2024-01-01 2024-12-31 06470449 frs-core:CurrentFinancialInstruments 2024-12-31 06470449 frs-core:Non-currentFinancialInstruments 2024-12-31 06470449 frs-core:CapitalRedemptionReserve 2024-12-31 06470449 frs-core:ShareCapital 2024-12-31 06470449 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06470449 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 06470449 frs-bus:PreferenceShareClass2 2024-01-01 2024-12-31 06470449 2 2024-01-01 2024-12-31
Registered number: 06470449
ConsultingWhere Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06470449
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 38,106 50,808
Tangible Assets 5 3,020 3,659
41,126 54,467
CURRENT ASSETS
Debtors 6 17,583 34,027
Cash at bank and in hand 83,996 61,614
101,579 95,641
Creditors: Amounts Falling Due Within One Year 7 (39,219 ) (27,919 )
NET CURRENT ASSETS (LIABILITIES) 62,360 67,722
TOTAL ASSETS LESS CURRENT LIABILITIES 103,486 122,189
Creditors: Amounts Falling Due After More Than One Year 8 (20,000 ) (20,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (452 ) (478 )
NET ASSETS 83,034 101,711
CAPITAL AND RESERVES
Called up share capital 9 15,000 15,000
Capital redemption reserve 5,000 5,000
Profit and Loss Account 63,034 81,711
SHAREHOLDERS' FUNDS 83,034 101,711
Page 1
Page 2
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
Mr Andrew Coote
Director
4th September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ConsultingWhere Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06470449 . The registered office is Hardy House Daverns, Northbridge Road, Berkhamsted, Hertfordshire, United Kingdom, HP4 1EF.
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 from the rendering of services net of VAT.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are for the development of online training courses and related costs available to the public.  Amortisation is calculated and charged to the profit and loss account over the estimated economic life of 4 years starting in the year in which it is available to the public for use and when it generates revenue for the company.  The specific example of this type of intangible asset pertinent to the current annual accounts is the development of a Geospatial Leadership Certificate, a training course designed for geospatial middle managers to provide business skills not available currently in our specialist market.
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:
Computer Equipment 25% reducing balance
2.5. 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.
2.6. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Directors 2 3
4 5
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 50,808
As at 31 December 2025 50,808
Amortisation
As at 1 January 2025 -
Provided during the period 12,702
As at 31 December 2025 12,702
Net Book Value
As at 31 December 2025 38,106
As at 1 January 2025 50,808
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 12,235
Additions 641
Disposals (861 )
As at 31 December 2025 12,015
Depreciation
As at 1 January 2025 8,576
Provided during the period 1,010
Disposals (591 )
As at 31 December 2025 8,995
Net Book Value
As at 31 December 2025 3,020
As at 1 January 2025 3,659
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Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,524 24,580
Prepayments and accrued income 10,085 6,257
Other debtors 2,974 3,190
17,583 34,027
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,308 3,910
Corporation tax 13 1,945
Other taxes and social security 1,787 1,385
VAT 3,734 3,519
Other creditors 2,756 4,261
Accruals and deferred income - 11,040
Directors' loan accounts 26,621 1,859
39,219 27,919
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Preference Shares 20,000 20,000
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
15,000 Ordinary Shares of £ 1.00 each 15,000 15,000
The following Preference Shares were classified as liability:
2025 2024
Allotted, called up and fully paid £ £
20,000 Preference A shares of £ 1.00 each 20,000 20,000
Page 5