Acorah Software Products - Accounts Production 19.4.300 false true true 31 March 2025 14 March 2024 false 1 April 2025 31 March 2026 31 March 2026 15561478 J Hollmann true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15561478 2025-03-31 15561478 2026-03-31 15561478 2025-04-01 2026-03-31 15561478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 15561478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 15561478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 15561478 frs-core:ShareCapital 2026-03-31 15561478 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 15561478 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15561478 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 15561478 frs-bus:SmallEntities 2025-04-01 2026-03-31 15561478 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 15561478 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15561478 1 2025-04-01 2026-03-31 15561478 frs-bus:Director1 2025-04-01 2026-03-31 15561478 frs-bus:Director1 2025-03-31 15561478 frs-bus:Director1 2026-03-31 15561478 frs-countries:EnglandWales 2025-04-01 2026-03-31 15561478 2024-03-13 15561478 2025-03-31 15561478 2024-03-14 2025-03-31 15561478 frs-core:ShareCapital 2025-03-31 15561478 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 15561478
XO Scheduler Ltd
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 15561478
31 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 109,581 -
109,581 -
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 14,431 -
14,531 100
Creditors: Amounts Falling Due Within One Year 6 (133,346 ) -
NET CURRENT ASSETS (LIABILITIES) (118,815 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES (9,234 ) 100
NET (LIABILITIES)/ASSETS (9,234 ) 100
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (9,334 ) -
SHAREHOLDERS' FUNDS (9,234) 100
For the year ending 31 March 2026 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 her 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
J Hollmann
Director
5th October 2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
XO Scheduler Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15561478 . The registered office is 2 Station Road West, Oxted, Surrey, RH8 9EP.
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. Going Concern Disclosure
A going concern basis has been used, notwithstanding the deficiency of net liabilities,on the basis that the directors and shareholders have undertaken to continue to provide such financial support as may be required for the continuation of the Company's business for at least twelve months from the date of approval of these accounts. The directors have considered the financial position of the company and have concluded that the company is able to meet its liabilities as they fall due for the period of at leasttwelve months from the date of approval of these accounts.
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 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.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to 31.5% on a straight line basis over their expected useful economic lives, which range from 3 to 5 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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.
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.
...CONTINUED
Page 2
Page 3
2.6. Taxation - continued
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: 1 (2025: 1)
1 1
4. Intangible Assets
Development Costs
£
Cost
As at 1 April 2025 -
Additions 109,581
As at 31 March 2026 109,581
Net Book Value
As at 31 March 2026 109,581
As at 1 April 2025 -
5. Debtors
31 March 2026 31 March 2025
£ £
Due within one year
Other debtors 100 100
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 March 2025
£ £
Other creditors 133,346 -
7. Share Capital
31 March 2026 31 March 2025
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Ms Johanna Hollmann - 132,014 - - 132,014
The above loan is unsecured, interest free and repayable on demand.
Page 3
Page 4
9. Controlling Parties
The company's ultimate controlling party is Johanna Hollmann by virtue of their interest in the share capital of the company.
Page 4