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 10926149 Mr James Merrix Mr Charles Stanton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10926149 2024-12-31 10926149 2025-12-31 10926149 2025-01-01 2025-12-31 10926149 frs-core:CurrentFinancialInstruments 2025-12-31 10926149 frs-core:Non-currentFinancialInstruments 2025-12-31 10926149 frs-core:ComputerEquipment 2025-12-31 10926149 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10926149 frs-core:ComputerEquipment 2024-12-31 10926149 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 10926149 frs-core:FurnitureFittings 2025-12-31 10926149 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10926149 frs-core:FurnitureFittings 2024-12-31 10926149 frs-core:OtherResidualIntangibleAssets 2025-12-31 10926149 frs-core:OtherResidualIntangibleAssets 2024-12-31 10926149 frs-core:ShareCapital 2025-12-31 10926149 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10926149 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10926149 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10926149 frs-bus:SmallEntities 2025-01-01 2025-12-31 10926149 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10926149 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10926149 frs-bus:Director1 2025-01-01 2025-12-31 10926149 frs-bus:Director2 2025-01-01 2025-12-31 10926149 frs-countries:EnglandWales 2025-01-01 2025-12-31 10926149 2023-12-31 10926149 2024-12-31 10926149 2024-01-01 2024-12-31 10926149 frs-core:CurrentFinancialInstruments 2024-12-31 10926149 frs-core:Non-currentFinancialInstruments 2024-12-31 10926149 frs-core:ShareCapital 2024-12-31 10926149 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10926149
Appoly Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
mca business ltd
The American Barns
Banbury Road
Lighthorne
Warwick
CV35 0AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10926149
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 233,400 233,400
Tangible Assets 5 (371 ) 5,640
233,029 239,040
CURRENT ASSETS
Debtors 6 499,809 482,754
Cash at bank and in hand 301,590 261,012
801,399 743,766
Creditors: Amounts Falling Due Within One Year 7 (313,938 ) (304,364 )
NET CURRENT ASSETS (LIABILITIES) 487,461 439,402
TOTAL ASSETS LESS CURRENT LIABILITIES 720,490 678,442
Creditors: Amounts Falling Due After More Than One Year 8 (34,088 ) (211,261 )
NET ASSETS 686,402 467,181
CAPITAL AND RESERVES
Called up share capital 9 400 400
Profit and Loss Account 686,002 466,781
SHAREHOLDERS' FUNDS 686,402 467,181
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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 James Merrix
Director
17/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Appoly Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10926149 . The registered office is The American Barns, Banbury Road, Lighthorne, Warwick, CV35 0AE.
The presentation currency of the financial statements is the Pound Sterling (£).
All monetary amounts are rounded to the nearest pound.
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 are .... It is amortised to the profit and loss account over its estimated economic life of .... 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 33% Straight line
Computer Equipment 33% Straight line
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.
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2.6. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 19)
19 19
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 233,400
As at 31 December 2025 233,400
Net Book Value
As at 31 December 2025 233,400
As at 1 January 2025 233,400
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 7,826 60,674 68,500
Additions - 3,583 3,583
As at 31 December 2025 7,826 64,257 72,083
Depreciation
As at 1 January 2025 6,182 56,678 62,860
Provided during the period 504 9,090 9,594
As at 31 December 2025 6,686 65,768 72,454
...CONTINUED
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Net Book Value
As at 31 December 2025 1,140 (1,511 ) (371 )
As at 1 January 2025 1,644 3,996 5,640
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 216,144 151,368
Amounts owed by group undertakings 347,635 272,925
Other debtors (63,970) 58,461
499,809 482,754
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,650 42,643
Bank loans and overdrafts 88,525 88,044
Guy Stanton Loans 38,373 38,373
Other creditors 19,574 20,158
Taxation and social security 152,816 115,146
313,938 304,364
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 33,908 123,758
Amounts owed to group undertakings 180 87,503
34,088 211,261
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 400 400
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