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 09202003 M P Avison P L Ogg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09202003 2024-12-31 09202003 2025-12-31 09202003 2025-01-01 2025-12-31 09202003 frs-core:CurrentFinancialInstruments 2025-12-31 09202003 frs-core:Non-currentFinancialInstruments 2025-12-31 09202003 frs-core:ComputerEquipment 2025-12-31 09202003 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09202003 frs-core:ComputerEquipment 2024-12-31 09202003 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 09202003 frs-core:FurnitureFittings 2025-12-31 09202003 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09202003 frs-core:FurnitureFittings 2024-12-31 09202003 frs-core:OtherResidualIntangibleAssets 2025-12-31 09202003 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 09202003 frs-core:OtherResidualIntangibleAssets 2024-12-31 09202003 frs-core:SharePremium 2025-12-31 09202003 frs-core:ShareCapital 2025-12-31 09202003 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09202003 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09202003 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09202003 frs-bus:SmallEntities 2025-01-01 2025-12-31 09202003 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09202003 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09202003 frs-core:CostValuation 2024-12-31 09202003 frs-core:CostValuation 2025-12-31 09202003 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 09202003 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 09202003 frs-bus:Director1 2025-01-01 2025-12-31 09202003 frs-bus:Director2 2025-01-01 2025-12-31 09202003 frs-countries:EnglandWales 2025-01-01 2025-12-31 09202003 2023-12-31 09202003 2024-12-31 09202003 2024-01-01 2024-12-31 09202003 frs-core:CurrentFinancialInstruments 2024-12-31 09202003 frs-core:Non-currentFinancialInstruments 2024-12-31 09202003 frs-core:SharePremium 2024-12-31 09202003 frs-core:ShareCapital 2024-12-31 09202003 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09202003
Financial Pulse Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09202003
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 109,869 144,851
Tangible Assets 5 1,251 1,296
Investments 6 100 100
111,220 146,247
CURRENT ASSETS
Debtors 7 88,888 64,574
Cash at bank and in hand 60,843 59,168
149,731 123,742
Creditors: Amounts Falling Due Within One Year 8 (47,538 ) (42,038 )
NET CURRENT ASSETS (LIABILITIES) 102,193 81,704
TOTAL ASSETS LESS CURRENT LIABILITIES 213,413 227,951
Creditors: Amounts Falling Due After More Than One Year 9 (225,000 ) (182,081 )
NET (LIABILITIES)/ASSETS (11,587 ) 45,870
CAPITAL AND RESERVES
Called up share capital 10 1,229 1,229
Share premium account 36,923 36,923
Profit and Loss Account (49,739 ) 7,718
SHAREHOLDERS' FUNDS (11,587) 45,870
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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
M P Avison
Director
27/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Financial Pulse Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09202003 . The registered office is Barnsley Business and Innovation Centre, Innovation Way, Barnsley, S75 1JL.
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.
Functional and Presentational Currency:
The company's functional and presentational currency is GBP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Development Costs. These are amortised to Profit and Loss over its estimated economic life of 4 years.
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:
Fixtures & Fittings 3 Years
Computer Equipment 4 Years
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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2.6. 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: 6 (2024: 5)
6 5
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 236,275
Additions 23,958
As at 31 December 2025 260,233
Amortisation
As at 1 January 2025 91,424
Provided during the period 58,940
As at 31 December 2025 150,364
Net Book Value
As at 31 December 2025 109,869
As at 1 January 2025 144,851
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 2,293 2,657 4,950
Additions 159 764 923
As at 31 December 2025 2,452 3,421 5,873
Depreciation
As at 1 January 2025 1,675 1,979 3,654
Provided during the period 309 659 968
As at 31 December 2025 1,984 2,638 4,622
Net Book Value
As at 31 December 2025 468 783 1,251
As at 1 January 2025 618 678 1,296
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6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 100
As at 31 December 2025 100
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 100
As at 1 January 2025 100
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 37,680 15,916
Prepayments and accrued income 8,300 18,119
Other debtors 9,809 24,612
Net wages 69 69
Amounts owed by group undertakings 33,030 5,858
88,888 64,574
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,986 25,985
Bank loans and overdrafts 2,081 5,000
Other taxes and social security 6,949 2,791
VAT 25,822 2,347
Other creditors 1,405 1,026
Accruals and deferred income - 4,094
Directors' loan accounts 295 795
47,538 42,038
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,081
Other loans 225,000 180,000
225,000 182,081
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Page 6
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,229 1,229
11. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,026 (2023: £10,704) were due to the fund. 
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