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 10424588 Mr Adam Carolan Mr Rohan Sivajoti Mr John Dunckley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10424588 2024-12-31 10424588 2025-12-31 10424588 2025-01-01 2025-12-31 10424588 frs-core:CurrentFinancialInstruments 2025-12-31 10424588 frs-core:Non-currentFinancialInstruments 2025-12-31 10424588 frs-core:ComputerEquipment 2025-12-31 10424588 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10424588 frs-core:ComputerEquipment 2024-12-31 10424588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 10424588 frs-core:FurnitureFittings 2025-12-31 10424588 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10424588 frs-core:FurnitureFittings 2024-12-31 10424588 frs-core:OtherResidualIntangibleAssets 2025-12-31 10424588 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 10424588 frs-core:OtherResidualIntangibleAssets 2024-12-31 10424588 frs-core:CapitalRedemptionReserve 2025-12-31 10424588 frs-core:SharePremium 2025-12-31 10424588 frs-core:ShareCapital 2025-12-31 10424588 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10424588 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10424588 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10424588 frs-bus:SmallEntities 2025-01-01 2025-12-31 10424588 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10424588 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10424588 frs-bus:Director1 2025-01-01 2025-12-31 10424588 frs-bus:Director2 2025-01-01 2025-12-31 10424588 frs-bus:Director3 2025-01-01 2025-12-31 10424588 frs-countries:EnglandWales 2025-01-01 2025-12-31 10424588 2023-12-31 10424588 2024-12-31 10424588 2024-01-01 2024-12-31 10424588 frs-core:CurrentFinancialInstruments 2024-12-31 10424588 frs-core:Non-currentFinancialInstruments 2024-12-31 10424588 frs-core:CapitalRedemptionReserve 2024-12-31 10424588 frs-core:SharePremium 2024-12-31 10424588 frs-core:ShareCapital 2024-12-31 10424588 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10424588
NextGen Planners Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10424588
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 5 184,382 40,639
Tangible Assets 6 12,230 5,356
196,612 45,995
CURRENT ASSETS
Debtors 7 223,816 160,386
Cash at bank and in hand 114,538 122,733
338,354 283,119
Creditors: Amounts Falling Due Within One Year 8 (357,440 ) (154,921 )
NET CURRENT ASSETS (LIABILITIES) (19,086 ) 128,198
TOTAL ASSETS LESS CURRENT LIABILITIES 177,526 174,193
Creditors: Amounts Falling Due After More Than One Year 9 (94,552 ) (153,168 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (9,148 ) (11,499 )
NET ASSETS 73,826 9,526
CAPITAL AND RESERVES
Called up share capital 11 79 79
Share premium account 234,584 234,584
Capital redemption reserve 25 25
Profit and Loss Account (160,862 ) (225,162 )
SHAREHOLDERS' FUNDS 73,826 9,526
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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
Mr Adam Carolan
Director
21st September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
NextGen Planners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10424588 . The registered office is Chartered Accountants, Maxwell House, Liverpool Innovation Park, Liverpool, Merseyside, L7 9NJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is computer software. It is amortised to profit and loss account over its estimated economic life of 5 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 Straight line
Computer Equipment 3 years Straight line
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: 15 (2024: 8)
15 8
4. Prior Period Adjustment
First year allowances were incorrectly claimed on intangible assets in the corporation tax computation for the year ended 31 December 2024. The corporation tax return for that year has been amended accordingly.
In accordance with the requirements of FRS 102 Section 10 'Accounting Policies, Estimates and Errors' (paragraphs 10.19 to 10.22), the comparative figures for the year ended 31 December 2024 have been restated to reflect the correction of this prior period error. The restatement has not resulted in a change to the profit for the financial year or the net assets previously reported for the year ended 31 December 2024.
The additional corporation tax arising from the amended return of £2,601.64 has been provided for in the year ended 31 December 2025 and is included within creditors: amounts falling due within one year.
5. Intangible Assets
Other
£
Cost
As at 1 January 2025 74,671
Additions 109,711
As at 31 December 2025 184,382
Amortisation
As at 1 January 2025 34,032
Provided during the period (34,032 )
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 184,382
As at 1 January 2025 40,639
6. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 2,515 8,969 11,484
Additions 4,052 7,430 11,482
As at 31 December 2025 6,567 16,399 22,966
Depreciation
As at 1 January 2025 1,137 4,991 6,128
Provided during the period 1,264 3,344 4,608
As at 31 December 2025 2,401 8,335 10,736
...CONTINUED
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Net Book Value
As at 31 December 2025 4,166 8,064 12,230
As at 1 January 2025 1,378 3,978 5,356
7. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 170,445 133,361
Prepayments and accrued income 33,033 16,740
Other debtors 20,338 10,285
223,816 160,386
8. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 13,359 9,766
Bank loans and overdrafts 4,167 11,946
Other loans 35,777 -
Other taxes and social security 195,482 95,158
Other creditors 53,672 33,705
Accruals and deferred income 54,983 4,346
357,440 154,921
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Bank loans - 4,167
Other loans 94,552 149,001
94,552 153,168
10. Deferred Taxation
The provision for deferred tax is made up of accelerated capital allowances.
2025 2024
as restated
£ £
Other timing differences 9,148 11,499
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12. Related Party Transactions
NextGen Mediaworks LtdA company owned wholly by NextGen Planners Limited. Prior year accounts stated incorrectly that there was a 50% ownership by Nextgen Planners Limited.At the balance sheet date, NextGen Mediaworks Ltd owed an amount of £20,338.04 (2024: £10,285.16) to NextGen Planners Limited.

NextGen Mediaworks Ltd

A company owned wholly by NextGen Planners Limited. Prior year accounts stated incorrectly that there was a 50% ownership by Nextgen Planners Limited.

At the balance sheet date, NextGen Mediaworks Ltd owed an amount of £20,338.04 (2024: £10,285.16) to NextGen Planners Limited.

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