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 06233406 Mr A J Buchanan Mrs J A Buchanan Mr W M Provan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06233406 2025-05-31 06233406 2026-05-31 06233406 2025-06-01 2026-05-31 06233406 frs-core:CurrentFinancialInstruments 2026-05-31 06233406 frs-core:BetweenOneFiveYears 2026-05-31 06233406 frs-core:ComputerEquipment 2025-06-01 2026-05-31 06233406 frs-core:FurnitureFittings 2025-06-01 2026-05-31 06233406 frs-core:PlantMachinery 2026-05-31 06233406 frs-core:PlantMachinery 2025-06-01 2026-05-31 06233406 frs-core:PlantMachinery 2025-05-31 06233406 frs-core:WithinOneYear 2026-05-31 06233406 frs-core:ShareCapital 2026-05-31 06233406 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 06233406 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 06233406 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 06233406 frs-bus:SmallEntities 2025-06-01 2026-05-31 06233406 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 06233406 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 06233406 frs-bus:Director1 2025-06-01 2026-05-31 06233406 frs-bus:Director2 2025-06-01 2026-05-31 06233406 frs-bus:Director3 2025-06-01 2026-05-31 06233406 frs-countries:EnglandWales 2025-06-01 2026-05-31 06233406 2024-05-31 06233406 2025-05-31 06233406 2024-06-01 2025-05-31 06233406 frs-core:CurrentFinancialInstruments 2025-05-31 06233406 frs-core:BetweenOneFiveYears 2025-05-31 06233406 frs-core:WithinOneYear 2025-05-31 06233406 frs-core:ShareCapital 2025-05-31 06233406 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 06233406
Regulatory Science Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Phelan Cloud Accounting
Chartered Certified Accountants
18 New Road
Clanfield
Waterlooville
Hampshire
PO8 0NS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06233406
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,366 5,233
2,366 5,233
CURRENT ASSETS
Debtors 5 332,915 365,853
Cash at bank and in hand 493,746 647,690
826,661 1,013,543
Creditors: Amounts Falling Due Within One Year 6 (338,964 ) (374,867 )
NET CURRENT ASSETS (LIABILITIES) 487,697 638,676
TOTAL ASSETS LESS CURRENT LIABILITIES 490,063 643,909
NET ASSETS 490,063 643,909
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 489,063 642,909
SHAREHOLDERS' FUNDS 490,063 643,909
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 Profit and Loss Account.
On behalf of the board
Mrs J A Buchanan
Director
23 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
Regulatory Science Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06233406 . The registered office is 18 New Road, Clanfield, Waterlooville, Hampshire, PO8 0NS.
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.
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:
Fixtures & Fittings 20% straight line
Computer Equipment 33% straight line
2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
Page 2
Page 3
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 June 2025 30,184
Disposals (14,912 )
As at 31 May 2026 15,272
Depreciation
As at 1 June 2025 24,951
Provided during the period 2,869
Disposals (14,914 )
As at 31 May 2026 12,906
Net Book Value
As at 31 May 2026 2,366
As at 1 June 2025 5,233
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 300,227 313,624
Other debtors 32,688 52,229
332,915 365,853
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 232,320 269,900
Other creditors 89,752 71,061
Taxation and social security 16,892 33,906
338,964 374,867
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 3
Page 4
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 10,427 -
Later than one year and not later than five years 26,068 -
36,495 -
Page 4