Acorah Software Products - Accounts Production 6.8.046 false 1 January 2017 31 December 2017 31 December 2017 04571309 Dr Greg Davies Dr Marcus Quierin Professor Lord John Krebs Mr John Church Panthera Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04571309 2016-12-31 04571309 2017-12-31 04571309 2017-01-01 2017-12-31 04571309 frs-core:CurrentFinancialInstruments 2017-12-31 04571309 frs-core:CurrentFinancialInstruments 2017-01-01 2017-12-31 04571309 frs-core:Non-currentFinancialInstruments 2017-12-31 04571309 frs-core:Non-currentFinancialInstruments 2017-01-01 2017-12-31 04571309 frs-core:CurrentFinancialInstruments 2017-01-01 2017-12-31 04571309 frs-core:CurrentFinancialInstruments 2017-12-31 04571309 frs-core:AfterOneYear 2017-01-01 2017-12-31 04571309 frs-core:BetweenOneFiveYears 2017-01-01 2017-12-31 04571309 frs-core:BetweenOneFiveYears 2017-12-31 04571309 frs-core:ComputerEquipment 2017-12-31 04571309 frs-core:ComputerEquipment 2017-01-01 2017-12-31 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2016-01-01 2016-12-31 04571309 frs-bus:Director7 2015-12-31 04571309 frs-bus:Director7 2016-12-31 04571309 frs-bus:CompanySecretary1 2016-01-01 2016-12-31 04571309 frs-bus:CompanySecretary2 2016-01-01 2016-12-31 04571309 1 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 1 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 1 2016-12-31 04571309 2 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 2 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 2 2016-12-31 04571309 3 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 3 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 3 2016-12-31 04571309 4 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 4 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 4 2016-12-31 04571309 5 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 5 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 5 2016-12-31 04571309 6 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 6 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 6 2016-12-31 04571309 7 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 7 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 7 2016-12-31 04571309 8 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 8 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 8 2016-12-31 04571309 9 2016-01-01 2016-12-31 04571309 frs-core:CurrentFinancialInstruments 9 2016-12-31 04571309 frs-core:Non-currentFinancialInstruments 9 2016-12-31 04571309 dpl-frs:Item1 2016-01-01 2016-12-31 04571309 dpl-frs:Item1 2015-12-31 04571309 dpl-frs:Item1 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item1 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item1 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item1 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item1 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2016-01-01 2016-12-31 04571309 dpl-frs:Item2 2016-01-01 2016-12-31 04571309 dpl-frs:Item2 2015-12-31 04571309 dpl-frs:Item2 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item2 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item2 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item2 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item2 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2016-01-01 2016-12-31 04571309 dpl-frs:Item3 2016-01-01 2016-12-31 04571309 dpl-frs:Item3 2015-12-31 04571309 dpl-frs:Item3 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item3 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item3 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item3 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item3 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2016-01-01 2016-12-31 04571309 dpl-frs:Item4 2016-01-01 2016-12-31 04571309 dpl-frs:Item4 2015-12-31 04571309 dpl-frs:Item4 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item4 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item4 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item4 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item4 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2016-01-01 2016-12-31 04571309 dpl-frs:Item5 2016-01-01 2016-12-31 04571309 dpl-frs:Item5 2015-12-31 04571309 dpl-frs:Item5 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item5 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item5 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item5 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item5 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2016-01-01 2016-12-31 04571309 dpl-frs:Item6 2016-01-01 2016-12-31 04571309 dpl-frs:Item6 2015-12-31 04571309 dpl-frs:Item6 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item6 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item6 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item6 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item6 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2016-01-01 2016-12-31 04571309 dpl-frs:Item7 2016-01-01 2016-12-31 04571309 dpl-frs:Item7 2015-12-31 04571309 dpl-frs:Item7 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item7 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item7 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item7 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item7 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2016-01-01 2016-12-31 04571309 dpl-frs:Item8 2016-01-01 2016-12-31 04571309 dpl-frs:Item8 2015-12-31 04571309 dpl-frs:Item8 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item8 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item8 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item8 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item8 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2016-01-01 2016-12-31 04571309 dpl-frs:Item9 2016-01-01 2016-12-31 04571309 dpl-frs:Item9 2015-12-31 04571309 dpl-frs:Item9 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item9 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item9 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item9 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item9 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2016-01-01 2016-12-31 04571309 dpl-frs:Item10 2016-01-01 2016-12-31 04571309 dpl-frs:Item10 2015-12-31 04571309 dpl-frs:Item10 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item10 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item10 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item10 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item10 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2016-01-01 2016-12-31 04571309 dpl-frs:Item11 2016-01-01 2016-12-31 04571309 dpl-frs:Item11 2015-12-31 04571309 dpl-frs:Item11 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item11 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item11 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item11 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item11 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2016-01-01 2016-12-31 04571309 dpl-frs:Item12 2016-01-01 2016-12-31 04571309 dpl-frs:Item12 2015-12-31 04571309 dpl-frs:Item12 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item12 2016-01-01 2016-12-31 04571309 dpl-frs:CostSales dpl-frs:Item12 2015-12-31 04571309 dpl-frs:CostSales dpl-frs:Item12 2016-12-31 04571309 dpl-frs:DistributionCosts dpl-frs:Item12 2016-01-01 2016-12-31 04571309 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-01-01 2016-12-31 04571309 1 2016-01-01 2016-12-31 04571309 frs-countries:EnglandWales 2016-01-01 2016-12-31
Registered number: 04571309
Oxford Risk Research and Analysis Limited
Unaudited Financial Statements
For The Year Ended 31 December 2017
Panthera Limited

Chartered Management Accountants

144A Broadway
Didcot
Oxfordshire
OX11 8RJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 04571309
2017 2016
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,119 6,616
2,119 6,616
CURRENT ASSETS
Debtors 5 201,526 187,189
Cash at bank and in hand 49,074 163,989
250,600 351,178
Creditors: Amounts Falling Due Within One Year 6 (206,211 ) (108,900 )
NET CURRENT ASSETS (LIABILITIES) 44,389 242,278
TOTAL ASSETS LESS CURRENT LIABILITIES 46,508 248,894
NET ASSETS 46,508 248,894
CAPITAL AND RESERVES
Called up share capital 7 5,278 2,551
Share premium account 69,778 78,046
Profit and Loss Account (28,548 ) 168,297
SHAREHOLDERS' FUNDS 46,508 248,894
Page 1
For the year ending 31 December 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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
Dr Marcus Quierin
12/06/2018

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 33% straight line
1.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2017 2016
Office and administration 9 6
9 6
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2017 15,638
Additions 1,040
As at 31 December 2017 16,678
Depreciation
As at 1 January 2017 9,022
Provided during the period 5,537
As at 31 December 2017 14,559
Net Book Value
As at 31 December 2017 2,119
As at 1 January 2017 6,616
5. Debtors
2017 2016
£ £
Due within one year
Trade debtors 107,105 156,652
Prepayments and accrued income 64,700 -
Other debtors 3,150 3,150
Corporation tax recoverable assets 26,571 26,571
VAT - 816
201,526 187,189
Page 4
6. Creditors: Amounts Falling Due Within One Year
2017 2016
£ £
Trade creditors 15,912 95,334
Other taxes and social security 20,039 10,244
VAT 1,298 -
Net wages - 427
Other creditors 110,446 2,895
Accruals and deferred income 58,516 -
206,211 108,900
7. Share Capital
2017 2016
Allotted, Called up and fully paid 5,278 2,551
8. General Information
Oxford Risk Research and Analysis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04571309. The registered office is Clarendon Enterprise Centre, Belsyre Court, 57 Woodstock Road, Oxfordshire, OX2 6JH.
Page 5