Accountant for mobile app developers UK
Accounting for mobile app developers who earn through Apple and Google. We handle your platform payouts, subscriptions, in-app purchases, VAT and R&D tax relief, on a fixed monthly fee.
In short: NDCA is an ACCA-regulated accountancy practice for UK mobile app developers. We reconcile App Store and Google Play payouts to your sales, commission and currency conversion, handle VAT and the £90,000 threshold and prepare your accounts and tax return on Xero. Your agreed services are covered by one fixed monthly fee, with a named accountant who understands how app income is paid.
What NDCA clients say
Verified Google reviews from NDCA clients.
In short: NDCA is an ACCA-regulated accountancy practice for UK mobile app developers. We reconcile App Store and Google Play payouts to your sales, commission and currency conversion, handle VAT and the £90,000 threshold and prepare your accounts and tax return on Xero. Your agreed services are covered by one fixed monthly fee, with a named accountant who understands how app income is paid.
What NDCA handles for mobile app developers
App Store and Google Play revenue
Platform statements can include sales, subscriptions, refunds, commissions and currency conversion, so the bank deposit is not the gross sales figure. We reconcile the platform reports to your bank account so your books reflect what actually happened, not just the net payout.
In-app purchases and subscriptions
Treatment depends on the transaction and the period the service covers. Subscription income may need recognising over that period, with future amounts treated as deferred revenue.
R&D tax relief
Some app development projects may qualify for R&D tax relief where the relevant conditions are met, including genuine technological uncertainty. Routine development does not automatically qualify, and specific HMRC notification rules can apply. We help identify qualifying work and organise the supporting information.
Multi-platform, multi-currency income
Payouts arrive from Apple and Google, and sometimes ad networks or affiliate schemes, often in USD, EUR and other currencies. Xero can be configured to handle the reconciliation and exchange-rate treatment.
See our accountant for UK tech, SaaS and AI businesses page for the wider tech sector.
VAT and platform fees
For most UK developers, Apple and Google sell the app to the customer and you supply your app to Apple or Google. That changes how VAT works.
App Store and Google Play take a commission before you are paid. Because Apple and Google usually sell to the customer themselves, your own supply is normally to an Apple or Google company based outside the UK. That is usually outside the scope of UK VAT and does not count towards the £90,000 registration threshold. Direct sales from your own website and work for UK clients do count, so we check your developer agreements and track your UK taxable turnover every month.
Expenses, and knowing how your app is performing
Business costs may be allowable for tax where they meet the relevant rules and conditions.
Costs such as Apple Developer and Google Play fees, software subscriptions, development tools, cloud hosting, testing devices and equipment may be allowable where they meet the relevant tax rules. Equipment is not automatically fully deductible: treatment can differ depending on the asset.
You should not have to wait for year-end to know how the app is performing. Useful monthly management accounts can include app revenue, platform fees, refunds, development costs, gross margin and cash position and for larger app businesses, metrics such as recurring revenue and churn. Not every developer needs every metric.
How NDCA works
What you can expect:
You get a named accountant who understands app store payouts, with a direct point of contact who normally replies the same day and ongoing support throughout the year rather than everything left until year-end.
NDCA is an ACCA-regulated practice working remotely with mobile app developers across the UK, from indie developers to growing app studios, on bookkeeping and Corporation Tax.
Xero and Apron
Xero is the accounting platform NDCA primarily uses to reconcile bank transactions, manage multi-currency, record supplier invoices, support VAT reporting and produce management information.
We make sure App Store, Google Play and other payouts are reconciled against actual bank deposits and supplier invoices are captured through Apron with less manual admin.
App Store payouts and VAT keeping you up at night?
App Store payouts in USD, Google Play on a different cycle, in-app purchases everywhere, R&D costs to track. We handle it, on one fixed monthly fee.
Reviews
Discover why businesses trust us for dependable accounting services and practical financial advice.
What NDCA clients say
We work with businesses across the UK and beyond, delivering results that speak for themselves. Browse our reviews to see the impact we have made, and if you have worked with us, we would love for you to leave a review on Google
Switching from another accountant
Switching is simpler than most app developers expect, and you do not need to wait for year-end.
1. You approve the proposal.
2. We request professional clearance from your existing accountant.
3. We collect the relevant records.
4. We review the current setup.
5. We take over the ongoing accounting.
How long it takes depends mainly on how quickly your previous accountant sends the records across, and we keep you updated throughout.
App developer accounting FAQs
Apple and Google usually sell your app to the customer and account for the VAT on that sale, so your income from them normally sits outside UK VAT. We confirm this from your developer agreements and platform reports.
It depends on the transaction type and how long the service runs. Subscriptions are often recognised over the subscription period rather than upfront, with unearned amounts held as deferred revenue.
Some development work can qualify if it involves genuine technological uncertainty rather than routine coding or off-the-shelf tools. Eligibility and any HMRC notification requirements depend on the specific project.
Line by line, from gross sales through fees and currency conversion to the amount that reached your bank.
Yes. Xero handles the conversions, and we set it up so every currency reconciles cleanly.
There is no fixed income level at which becoming a limited company automatically makes sense. The right structure depends on your profits, personal income needs, other income, how much you plan to leave in the business and your longer-term plans. NDCA can compare the options using your actual figures.
Generally when taxable turnover exceeds £90,000 in the previous 12 months, or you expect it to in the next 30 days.
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