Acorah Software Products - Accounts Production 19.4.351 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 09603539 Carly Burke Lauren Katalinich Martha Allitt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09603539 2025-05-31 09603539 2026-05-31 09603539 2025-06-01 2026-05-31 09603539 frs-core:CurrentFinancialInstruments 2026-05-31 09603539 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-01 2026-05-31 09603539 frs-core:RevaluationReserve 2026-05-31 09603539 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 09603539 frs-bus:CompanyLimitedByGuarantee 2025-06-01 2026-05-31 09603539 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 09603539 frs-bus:SmallEntities 2025-06-01 2026-05-31 09603539 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 09603539 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 09603539 frs-core:UnlistedNon-exchangeTraded 2026-05-31 09603539 frs-core:UnlistedNon-exchangeTraded 2025-05-31 09603539 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 09603539 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2026-05-31 09603539 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-05-31 09603539 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 09603539 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-05-31 09603539 frs-bus:Director1 2025-06-01 2026-05-31 09603539 frs-bus:Director2 2025-06-01 2026-05-31 09603539 frs-bus:Director3 2025-06-01 2026-05-31 09603539 frs-countries:EnglandWales 2025-06-01 2026-05-31 09603539 2024-05-31 09603539 2025-05-31 09603539 2024-06-01 2025-05-31 09603539 frs-core:CurrentFinancialInstruments 2025-05-31 09603539 frs-core:RevaluationReserve 2025-05-31 09603539 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 09603539
Symbiota Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09603539
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 27,958 23,655
27,958 23,655
CURRENT ASSETS
Debtors 5 2,726 1,083
Cash at bank and in hand 76,887 79,358
79,613 80,441
Creditors: Amounts Falling Due Within One Year 6 (40,660 ) (29,743 )
NET CURRENT ASSETS (LIABILITIES) 38,953 50,698
TOTAL ASSETS LESS CURRENT LIABILITIES 66,911 74,353
NET ASSETS 66,911 74,353
RESERVES
Revaluation reserve 16,983 12,679
Income and Expenditure Account 49,928 61,674
MEMBERS' FUNDS 66,911 74,353
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For the year ending 31 May 2026 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 Income and Expenditure Account.
On behalf of the board
Lauren Katalinich
Director
12/10/2026
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
Symbiota Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 09603539 . The registered office is 3rd Floor 86-90 Paul Street, London, EC2A 4NE.
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
Cryptocurrency holdings are recognized as intangible assets and are initially measured at cost. Subsequently, they are measured using the revaluation model in accordance with Section 18 of FRS 102.
Under this model, cryptocurrency holdings are carried at a revalued amount, being their fair value at the date of revaluation less any subsequent accumulated impairment losses. Fair value is determined by reference to active markets.
Revaluation Gains and Losses Increases in the carrying amount arising on revaluation are recognized in Other Comprehensive Income and accumulated in the Revaluation Reserve within equity.
Decreases that offset previous increases of the same asset are recognized in Other Comprehensive Income to the extent of any credit balance existing in the Revaluation Reserve in respect of that asset. All other decreases are recognized in profit or loss.
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2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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: 3 (2025: 3)
3 3
4. Intangible Assets
Unlisted
£
Cost or Valuation
As at 1 June 2025 23,655
Revaluations 4,303
As at 31 May 2026 27,958
Provision
As at 1 June 2025 -
As at 31 May 2026 -
...CONTINUED
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Net Book Value
As at 31 May 2026 27,958
As at 1 June 2025 23,655
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,726 1,083
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 12,509 677
Other creditors 27,762 24,416
Taxation and social security 389 4,650
40,660 29,743
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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