Acorah Software Products - Accounts Production 19.2.450 false true true false 6 January 2025 31 December 2025 31 December 2025 NI725113 Mr Ciaran Ryan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI725113 2025-01-05 NI725113 2025-12-31 NI725113 2025-01-06 2025-12-31 NI725113 frs-core:CurrentFinancialInstruments 2025-12-31 NI725113 frs-core:ComputerEquipment 2025-12-31 NI725113 frs-core:ComputerEquipment 2025-01-06 2025-12-31 NI725113 frs-core:ComputerEquipment 2025-01-05 NI725113 frs-core:SharePremium 2025-12-31 NI725113 frs-core:ShareCapital 2025-12-31 NI725113 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI725113 frs-bus:PrivateLimitedCompanyLtd 2025-01-06 2025-12-31 NI725113 frs-bus:FilletedAccounts 2025-01-06 2025-12-31 NI725113 frs-bus:SmallEntities 2025-01-06 2025-12-31 NI725113 frs-bus:AuditExempt-NoAccountantsReport 2025-01-06 2025-12-31 NI725113 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-06 2025-12-31 NI725113 frs-bus:Director1 2025-01-06 2025-12-31 NI725113 frs-countries:NorthernIreland 2025-01-06 2025-12-31
Registered number: NI725113
Optik Ai Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Satori Accounting
Optik Ai Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Optik Ai Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: NI725113

| 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,725
|  |  | 4,725
CURRENT ASSETS
Debtors | 5 | 29,309 |
Cash at bank and in hand |  | 612,227 |
|  | 641,536 |
Creditors: Amounts Falling Due Within One Year | 6 | (48,495 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 593,041
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 597,766
NET ASSETS |  |  | 597,766
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,230
Share premium account |  |  | 649,758
Income Statement |  |  | (53,222 )
SHAREHOLDERS' FUNDS |  |  | 597,766

Page 1
Page 2
Optik Ai Limited
Statement of Financial Position (continued)
As At 31 December 2025
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 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 Statement.
On behalf of the board

Mr Ciaran Ryan Director
7 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Optik Ai Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Optik Ai Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI725113 . The registered office is 11 Ebrington Square, Londonderry, Londonderry, BT47 6FA.
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
The company has incurred a loss in its first trading period, however assets exceed liabilities and the company has sufficient cash funds to continue its operational activities. The company has plans for additional funding rounds in 2026 together with strategies to increase revenues. The director is satisfied that that the going concern basis is appropriate.
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.
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.
2.4. 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:

Computer Equipment | Straight Line - 20%

2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102.
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.
Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost, being transaction price less any amounts settled and any impairment losses.
Trade debtors are assessed for impairment at the end of each reporting period and an allowance is recognised where there is objective evidence of impairment.
Basic financial liabilities, including trade and other creditors and the company credit card, are initially recognised at transaction price and subsequently measured at amortised cost.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
Page 3
Page 4
Optik Ai Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5
5
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 6 January 2025 | -
Additions | 5,716
As at 31 December 2025 | 5,716
Depreciation
As at 6 January 2025 | -
Provided during the period | 991
As at 31 December 2025 | 991
Net Book Value
As at 31 December 2025 | 4,725
As at 6 January 2025 | -

Page 4
Page 5
Optik Ai Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025
--- | ---
| £
Due within one year
Trade debtors | 25,068
Other debtors | 4,241
| 29,309

6. Creditors: Amounts Falling Due Within One Year

| 2025
--- | ---
| £
Trade creditors | 26,289
Other creditors | 171
Taxation and social security | 22,035
| 48,495

7. Share Capital

| 2025
--- | ---
| £
Allotted, Called up and fully paid | 1,230

Page 5