Acorah Software Products - Accounts Production 19.4.300 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12356079 Mr Andrew Frank Mr Jasper Horrell Mr Ulf Maske Mr Lionel Waker Mr Pieter Waker Mr Howard Harrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12356079 2024-12-31 12356079 2025-12-31 12356079 2025-01-01 2025-12-31 12356079 frs-core:CurrentFinancialInstruments 2025-12-31 12356079 frs-core:ComputerEquipment 2025-12-31 12356079 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12356079 frs-core:ComputerEquipment 2024-12-31 12356079 frs-core:SharePremium 2025-12-31 12356079 frs-core:ShareCapital 2025-12-31 12356079 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12356079 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12356079 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12356079 frs-bus:SmallEntities 2025-01-01 2025-12-31 12356079 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12356079 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12356079 frs-core:UnlistedNon-exchangeTraded 2025-12-31 12356079 frs-core:UnlistedNon-exchangeTraded 2024-12-31 12356079 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 12356079 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 12356079 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 12356079 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 12356079 frs-bus:Director1 2025-01-01 2025-12-31 12356079 frs-bus:Director2 2025-01-01 2025-12-31 12356079 frs-bus:Director3 2025-01-01 2025-12-31 12356079 frs-bus:Director4 2025-01-01 2025-12-31 12356079 frs-bus:Director5 2025-01-01 2025-12-31 12356079 frs-bus:Director6 2025-01-01 2025-12-31 12356079 frs-core:CurrentFinancialInstruments 1 2025-12-31 12356079 frs-countries:EnglandWales 2025-01-01 2025-12-31 12356079 2023-12-31 12356079 2024-12-31 12356079 2024-01-01 2024-12-31 12356079 frs-core:CurrentFinancialInstruments 2024-12-31 12356079 frs-core:SharePremium 2024-12-31 12356079 frs-core:ShareCapital 2024-12-31 12356079 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12356079 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 12356079
DeepAlert Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Anumerate Limited
DeepAlert Limited
Contents
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
DeepAlert Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 12356079
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,853 1,937
Investments 5 110,000 110,000
113,853 111,937
CURRENT ASSETS
Debtors 6 227,368 104,963
Cash at bank and in hand 711,672 149,570
939,040 254,533
Creditors: Amounts Falling Due Within One Year 7 (111,107 ) (29,755 )
NET CURRENT ASSETS (LIABILITIES) 827,933 224,778
TOTAL ASSETS LESS CURRENT LIABILITIES 941,786 336,715
NET ASSETS 941,786 336,715
CAPITAL AND RESERVES
Called up share capital 8 506 376
Share premium account 3,882,505 2,086,467
Income Statement (2,941,225 ) (1,750,128 )
SHAREHOLDERS' FUNDS 941,786 336,715
Page 1
Page 2
DeepAlert 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 Ulf Maske
Director
31/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
DeepAlert Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
DeepAlert Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12356079 . The registered office is c/o Anumerate, Office 2.05, Clockwise, Old Town Hall, 30 Tweedy Road, Bromley, Kent, BR1 3FE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
the principal accounting policies adopted in the presentation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities and Part 15 of the Companies Act 2006 relating to small companies. There were no material departures from that standard.  The company has elected to avail of the exemptions available to small entities and the profit and loss of the company is presented as a Statement of Income and Retained Earnings and accordingly the company has available of the exemption available from preparing a separate Statement of Changes in Equity.
Prior year comparative figures have been aligned with disclosure formats relating to the current year with no amendments to the financial figures.
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Exemption from preparing consolidated accounts
The company has availed of the exemption under s399 of the Companies Act 2006 which exempts a parent company from preparing consolidated accounts if the company falls within the small companies regime
Exemption from audit
The company is applying the exemption from audit available under s479 of the Companies Act 2006 given that both it, and the group headed by it, qualify as small entities under the small companies regime.
Exemption from preparing a cash flow statement
In accordance with the requirements of FRS 102, the company is applying the exemption available to small companies to avail of the reduced disclosure framework and has elected not to prepare a cash flow statement.
Foreign currency
The company's functional and presentation currency is British Pound Sterling (£) rounded to the nearest £.  The Directors condier that £ reflects the primary economic environment in which the company operates.  
Transactions in currencies other than the functional currency of the Company (foreign currencies) are recognised at the spot rate at the dates of the transactions or at an average rate where this rate approximates the actual rateat the date of the transaction.  At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date.  Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.
2.2. Going Concern Disclosure
After considering the overall long-term business plan and future prospects for the company, the Directors are confident that the Company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the Directors have prepared the financial statements on a going concern basis under the historical cost convention and in accordance with FRS 102 and applicable law.
2.3. Significant judgements and estimations
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Page 3
Page 4
DeepAlert Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Tangible Fixed Assets and Depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer Equipment 25% straight line method
2.6. Financial Instruments
Financial assets
Financial assets, other than investments and derivatives, including Accounts Receivable are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost, less any impairment.
Financial liabilities and equity
Financial liabilities and equity are classified according to the substance of the financial instrument’s contractual obligations, rather than the financial instrument’s legal form. Financial liabilities, excluding convertible debt and derivatives, including Accounts Payable are initially measured at transaction price (after deducting transaction costs) and subsequently held at amortised cost.
Impairment
Financial assets that are stated at cost or amortised cost are reviewed at each reporting date to determine whether there is objective evidence of impairment.  If any such indication exists an impairment loss is recognised in the Statement of Income and Retained Earnings as the difference between the asset's carrying amount and the present value of estimated future cash flows discounted at the financial asset's original effective interest rate.
2.7. Taxation
There is nil corporation tax due for the year and the company has taxable losses of £2,950,692 (2024: £1,758,906) carried forward which can be offset against future taxable profits. No deferred tax asset balance has been recognised on taxable losses.
Taxation expense for the year represents current tax recognised in the reporting period and is recognised in the statement of income and retained earnings. Current tax is the amount of income tax payable in respect of taxable profit for the year. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the year end. Current taxation assets and liabilities are not discounted. 
Deferred tax assets are recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax assets and liabilities are measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply in the periods in which any timing differences are expected to reverse. Deferred tax assets and liabilities are not discounted. No deferred tax asset has been recognised for the current or previous year.
2.8. Dividends
Dividends distributed to the company's shareholders are recognised in the financial statements in the reporting period in which the dividends are declared.
2.9. Investment in subsidiary
Investments in subsidiaries are measured at cost less accumulated impairment.
2.10. Debtors and Creditors
Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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Page 5
DeepAlert Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 6)
9 6
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 4,914
Additions 3,213
As at 31 December 2025 8,127
Depreciation
As at 1 January 2025 2,977
Provided during the period 1,297
As at 31 December 2025 4,274
Net Book Value
As at 31 December 2025 3,853
As at 1 January 2025 1,937
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 110,000
As at 31 December 2025 110,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 110,000
As at 1 January 2025 110,000
Investments comprise of a 100% holding in a subsidiary company, DeepAlert (Pty) Ltd, based in South Africa, with registered office address: 12 Blaauwklippen Road, Kirstenhof, Cape Town, 7945.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 105,540 71,972
Other debtors 2,938 -
Amounts due from group undertakings etc. 118,890 32,991
227,368 104,963
Page 5
Page 6
DeepAlert Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 44,050 4,623
Other taxes and social security 28,957 9,161
VAT 15,617 13,688
Net wages - 1,740
Accruals and deferred income 21,940 -
Directors' loan accounts 543 543
111,107 29,755
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 506 376
During the year the company issued convertible loan notes which were all fully converted into ordinary shares by the year-end date. 
The company operates an equity-settled share option scheme for employees over Ordinary Shares with a nominal value of £0.0001 per share.  As at 31 December 2025 there were 170,704 share options which had not yet vested with a strike price of varying values.   No options were exercised during the period. 
9. Related Party Transactions
On 31 December 2025, the subsidiary DeepAlert (Pty) Ltd owed the company £118,890 (2024: £32,991) in relation to expenses incurred on its behalf. 
The loan is unsecured, interest-free and carries no fixed terms of repayment.
On 31 December 2025 the company owed the Director, Ulf Maske, £543 (2024: £543). The loan is unsecured, interest free and has no fixed terms of repayment.
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