Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 30 September 2024 1 January 2023 31 December 2023 31 December 2023 13063650 Mr Alioscia Berto Mr Anton KHARITONOV Mr Matteo MENEGHELLI Mr Emidio ZORZELLA Mr Pavel BULGAKOV true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13063650 2022-12-31 13063650 2023-12-31 13063650 2023-01-01 2023-12-31 13063650 frs-core:CurrentFinancialInstruments 2023-12-31 13063650 frs-core:ShareCapital 2023-12-31 13063650 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13063650 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13063650 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13063650 frs-bus:SmallEntities 2023-01-01 2023-12-31 13063650 frs-bus:Audited 2023-01-01 2023-12-31 13063650 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13063650 1 2023-01-01 2023-12-31 13063650 frs-core:ListedExchangeTraded 2023-12-31 13063650 frs-core:ListedExchangeTraded 2022-12-31 13063650 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13063650 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 13063650 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13063650 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13063650 frs-bus:Director1 2023-01-01 2023-12-31 13063650 frs-bus:Director2 2023-01-01 2023-12-31 13063650 frs-bus:Director3 2023-01-01 2023-12-31 13063650 frs-bus:Director4 2023-01-01 2023-12-31 13063650 frs-bus:Director5 2023-01-01 2023-12-31 13063650 frs-countries:EnglandWales 2023-01-01 2023-12-31 13063650 2021-12-31 13063650 2022-12-31 13063650 2022-01-01 2022-12-31 13063650 frs-core:CurrentFinancialInstruments 2022-12-31 13063650 frs-core:ShareCapital 2022-12-31 13063650 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 13063650
Innovative Marking Digital Solutions (Imds) UK Ltd
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13063650
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 99 99
99 99
CURRENT ASSETS
Debtors 5 100 100
100 100
Creditors: Amounts Falling Due Within One Year 6 (22,794 ) (15,105 )
NET CURRENT ASSETS (LIABILITIES) (22,694 ) (15,005 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,595 ) (14,906 )
NET LIABILITIES (22,595 ) (14,906 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (22,695 ) (15,006 )
SHAREHOLDERS' FUNDS (22,595) (14,906)
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
Mr Alioscia Berto
Director
16/01/2023
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Innovative Marking Digital Solutions (Imds) UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13063650 . The registered office is Northern & Shell Building, 8th Floor, 10, Lower Thames Street, London, EC3R 6AF.
2. Accounting Policies
2.1. 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.
The company is itself a subsidiary company and is exempt from the requirement to prepare group financial statements by virtue of section 400 of the Companies Act 2006. The financial statements therefore present information about the company as an individual undertaking and not about its group.
2.2. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of comprehensive income.

For financial assets measured at cost less impairment, the impairment loss is measured at the difference between an asset's carrying amount and the best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the statement of financial position date.

2.3. 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.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

2.5. Investment in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Investments
Listed
£
Cost
As at 1 January 2023 99
As at 31 December 2023 99
Provision
As at 1 January 2023 -
As at 31 December 2023 -
...CONTINUED
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Net Book Value
As at 31 December 2023 99
As at 1 January 2023 99
Within the year the company acquired 100% of the shares in Marikovka as a Service for £99.
The company holds 20% or more ordinary shares capital of the following: 
Name of the company: MARIKOVKA AS A SERVICE
Shares held class: Ordinary Share Capital
Percentage of ownership: 100%
5. Debtors
2023 2022
£ £
Due within one year
Called up share capital not paid 100 100
100 100
 The current 100 GBP represents the outstanding amount to be received from shareholders for the issued shares . 
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 141 141
Accruals and deferred income 3,600 4,442
Amounts owed to group undertakings 19,053 10,522
22,794 15,105
Short term creditors are measured at the transaction price.
7. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
8. Ultimate Controlling Party
The parents companies are:

1)Antares Vision S.P.A.
Via del ferro 16
25039 Travagliato (BS)
Italy
2) Callisto Holdings LLC
Naberezhnaya, 12 45
Floor, Room 11, Office 1A
Moscow
123112
Russia

Antares vision S.p.A. prepares consolidated financial statements and copies can be obtained from the company's registered office and principal place of business at Via del ferro 16 - 25039, Travagliato (BS) - Italy.
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9. Audit Information
The auditors report on the account of Innovative Marking Digital Solutions (Imds) UK Ltd for the year ended 31 December 2023 was unqualified
The auditor's report was signed by Timothy Lindfield (Senior Statutory Auditor) for and on behalf of Simpson Wreford & Partners , Statutory Auditor
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