Acorah Software Products - Accounts Production 19.4.300 false true 30 April 2025 1 May 2024 false 1 May 2025 31 December 2025 31 December 2025 03092794 Mr Conor Doyle Ms Emma Pollmann Aries Global UK Software Limited 1 Maple Place, London, Greater London, W1T 4BB false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03092794 2025-04-30 03092794 2025-12-31 03092794 2025-05-01 2025-12-31 03092794 frs-core:CurrentFinancialInstruments 2025-12-31 03092794 frs-core:Non-currentFinancialInstruments 2025-12-31 03092794 frs-core:ComputerEquipment 2025-12-31 03092794 frs-core:ComputerEquipment 2025-05-01 2025-12-31 03092794 frs-core:ComputerEquipment 2025-04-30 03092794 frs-core:FurnitureFittings 2025-12-31 03092794 frs-core:FurnitureFittings 2025-05-01 2025-12-31 03092794 frs-core:FurnitureFittings 2025-04-30 03092794 frs-core:MotorVehicles 2025-12-31 03092794 frs-core:MotorVehicles 2025-05-01 2025-12-31 03092794 frs-core:MotorVehicles 2025-04-30 03092794 frs-core:ShareCapital 2025-12-31 03092794 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03092794 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2025-12-31 03092794 frs-bus:FilletedAccounts 2025-05-01 2025-12-31 03092794 frs-bus:SmallEntities 2025-05-01 2025-12-31 03092794 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2025-12-31 03092794 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2025-12-31 03092794 1 2025-05-01 2025-12-31 03092794 frs-bus:Director1 2025-05-01 2025-12-31 03092794 frs-bus:Director2 2025-05-01 2025-12-31 03092794 frs-countries:EnglandWales 2025-05-01 2025-12-31 03092794 2024-04-30 03092794 2025-04-30 03092794 2024-05-01 2025-04-30 03092794 frs-core:CurrentFinancialInstruments 2025-04-30 03092794 frs-core:Non-currentFinancialInstruments 2025-04-30 03092794 frs-core:WithinOneYear 2025-04-30 03092794 frs-core:ShareCapital 2025-04-30 03092794 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 03092794
International Software Publishing Limited
Unaudited Financial Statements
For the Period 1 May 2025 to 31 December 2025
Eclipse Accountancy Ltd
Chartered Accountants
Fareham Innovation Centre
Merlin House
4 Meteor Way, Lee-on-the-Solent
Hampshire
PO13 9FU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03092794
31 December 2025 30 April 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,884 80,572
11,884 80,572
CURRENT ASSETS
Debtors 5 184,241 441,315
Cash at bank and in hand 816,362 588,599
1,000,603 1,029,914
Creditors: Amounts Falling Due Within One Year 6 (488,681 ) (604,781 )
NET CURRENT ASSETS (LIABILITIES) 511,922 425,133
TOTAL ASSETS LESS CURRENT LIABILITIES 523,806 505,705
Creditors: Amounts Falling Due After More Than One Year 7 - (30,827 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,971 ) (9,854 )
NET ASSETS 520,835 465,024
CAPITAL AND RESERVES
Called up share capital 9 110 110
Profit and Loss Account 520,725 464,914
SHAREHOLDERS' FUNDS 520,835 465,024
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For the period 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 Conor Doyle
Director
15th 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
International Software Publishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03092794 . The registered office is Merlin House, 4 Meteor Way, Lee-On-The-Solent, Hampshire, PO13 9FU.
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.
The financial statements have been prepared for the eight-month period ended 31 December 2025 following a change in the company's accounting reference date. Consequently, the comparative amounts for the year ended 30 April 2025 relate to a twelve-month period and are therefore not entirely comparable with those of the current period.
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 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. 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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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
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 period, 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 period was: 5 (2025: 7)
5 7
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 120,996 554 155,659 277,209
Additions - - 2,434 2,434
Disposals (68,966 ) - - (68,966 )
As at 31 December 2025 52,030 554 158,093 210,677
Depreciation
As at 1 May 2025 52,030 83 144,524 196,637
Provided during the period - 79 2,077 2,156
As at 31 December 2025 52,030 162 146,601 198,793
Net Book Value
As at 31 December 2025 - 392 11,492 11,884
As at 1 May 2025 68,966 471 11,135 80,572
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5. Debtors
31 December 2025 30 April 2025
£ £
Due within one year
Trade debtors 96,918 92,341
Other debtors 87,323 348,974
184,241 441,315
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 30 April 2025
£ £
Net obligations under finance lease and hire purchase contracts - 54,026
Trade creditors 24,498 42,840
Other creditors 378,564 475,031
Taxation and social security 85,619 32,884
488,681 604,781
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 30 April 2025
£ £
Bank loans - 30,827
8. Obligations Under Finance Leases and Hire Purchase
31 December 2025 30 April 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 54,026
9. Share Capital
31 December 2025 30 April 2025
£ £
Allotted, Called up and fully paid 110 110
On 17 June 2025, each of the company's existing £1 ordinary shares was subdivided into 100 ordinary shares of £0.01 each. Following the subdivision, the company's issued share capital comprised 4,000 Ordinary A shares, 4,000 Ordinary B shares, 1,000 Ordinary C shares, 1,000 Ordinary D shares and 1,000 Ordinary E shares of £0.01 each. The subdivision did not alter the aggregate nominal value of the company's issued share capital, which remained £110.
...CONTINUED
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9. Share Capital - continued
At the balance sheet date the issued share capital is:
4,000 Ordinary A shares of £0.01 = £40
4,000 Ordinary B shares of £0.01 = £40
1,000 Ordinary C shares of £0.01 = £10
1,000 Ordinary D shares of £0.01 = £10
1,000 Ordinary E shares of £0.01 = £10
Total called-up share capital = £110
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors and their spouse :
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Martin Doyle 180,901 - 180,901 - -
The above loan is unsecured, interest free and repayable on demand.
11. Parent Undertaking and Controlling Party
On 1 October 2025, Aries Global UK Software Limited (registered number:  16296609) acquired a controlling interest in the company and became the company's immediate parent undertaking.
From 1 October 2025, the directors considered that Aries Global Software Holdings Limited is the company's ultimate parent undertaking and the head of the smallest group for which consolidated financial statements are drawn up. The company's registered office is 1 Maple Place, London, Greater London, United Kingdom W1T 4BB.
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