Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12734824 Mr Richard Ankers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12734824 2024-12-31 12734824 2025-12-31 12734824 2025-01-01 2025-12-31 12734824 frs-core:CurrentFinancialInstruments 2025-12-31 12734824 frs-core:ComputerEquipment 2025-12-31 12734824 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12734824 frs-core:ComputerEquipment 2024-12-31 12734824 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 12734824 frs-core:FurnitureFittings 2025-01-01 2025-12-31 12734824 frs-core:OtherResidualIntangibleAssets 2025-12-31 12734824 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 12734824 frs-core:OtherResidualIntangibleAssets 2024-12-31 12734824 frs-core:ShareCapital 2025-12-31 12734824 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12734824 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12734824 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12734824 frs-bus:SmallEntities 2025-01-01 2025-12-31 12734824 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12734824 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12734824 frs-bus:Director1 2025-01-01 2025-12-31 12734824 frs-countries:EnglandWales 2025-01-01 2025-12-31 12734824 2023-12-31 12734824 2024-12-31 12734824 2024-01-01 2024-12-31 12734824 frs-core:CurrentFinancialInstruments 2024-12-31 12734824 frs-core:ShareCapital 2024-12-31 12734824 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12734824
Format Social Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12734824
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 104,877 2,116
Tangible Assets 5 1,261 1,937
106,138 4,053
CURRENT ASSETS
Debtors 6 60,019 57,041
Cash at bank and in hand 371 599
60,390 57,640
Creditors: Amounts Falling Due Within One Year 7 (839,082 ) (453,021 )
NET CURRENT ASSETS (LIABILITIES) (778,692 ) (395,381 )
TOTAL ASSETS LESS CURRENT LIABILITIES (672,554 ) (391,328 )
NET LIABILITIES (672,554 ) (391,328 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (672,555 ) (391,329 )
SHAREHOLDERS' FUNDS (672,554) (391,328)
Page 1
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Richard Ankers
Director
24/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Format Social Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12734824 . The registered office is The Barn Calcot Mount, Calcot Lane, Curdridge, Hampshire, SO32 2BN.
The company commenced trading in June 2023.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
During the financial year, the company transitioned its accounting framework from FRS 105 (The Financial Reporting Standard applicable to the Micro-entities Regime) to FRS 102 Section 1A (Small Entities). The change in accounting framework was made to provide more comprehensive financial information.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt upon the company's ability to continue as a going concern. The going concern basis remains appropriate due to the continued financial support of the shareholders and connected parties.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Software development costs
Development expenditure relating to the development of the company's software platform is capitalised where the recognition criteria for an intangible asset are met. Capitalised costs comprise directly attributable staff costs and third-party development costs incurred in bringing the software into use.
Capitalised development costs are amortised over their estimated useful economic life of 3 years from the date the asset is available for use.
Other intangible assets are amortised to profit and loss account over its estimated economic life of 3 years.
2.5. 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% on Cost
Computer Equipment 33% on cost
Page 3
Page 4
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 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.
2.7. Recharging of Expenses
During its operations, the business incurs expenses on behalf of other entities within the group, which are subsequently recharged at cost. These recharges primarily arise due to administrative errors where invoices have been initially directed to the incorrect entity.
To ensure that the financial statements present a true and fair view without overstating the revenue or expenses of any individual entity, recharged expenses are netted off in the profit and loss account. Specifically, the expense initially recorded in the entity that received the invoice in error is offset by the corresponding recharge to the correct entity.
This policy of netting off is adopted to avoid inflating both income and expenses, thereby providing a more accurate representation of the financial performance of each entity within the Group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 2,453
Additions 155,356
As at 31 December 2025 157,809
Amortisation
As at 1 January 2025 337
Provided during the period 52,595
As at 31 December 2025 52,932
Net Book Value
As at 31 December 2025 104,877
As at 1 January 2025 2,116
Page 4
Page 5
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 2,050
As at 31 December 2025 2,050
Depreciation
As at 1 January 2025 113
Provided during the period 676
As at 31 December 2025 789
Net Book Value
As at 31 December 2025 1,261
As at 1 January 2025 1,937
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,179 -
Other debtors 53,840 57,041
60,019 57,041
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,098 24,979
Amounts owed to group undertakings 724,827 318,391
Other creditors 106,279 105,000
Taxation and social security 3,878 4,651
839,082 453,021
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
The company has taken the exemption available under FRS 102 section 33.1a, whereby it is not required to disclose transactions with group companies. The directors have reviewed other related party transactions, these are deemed to have been concluded under normal market conditions and do not require additional disclosure in the financial statements. 
Page 5