Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13601980 Mr Frédéric Lénart Mr Florian Lamblin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13601980 2023-12-31 13601980 2024-12-31 13601980 2024-01-01 2024-12-31 13601980 frs-core:CurrentFinancialInstruments 2024-12-31 13601980 frs-core:Non-currentFinancialInstruments 2024-12-31 13601980 frs-core:ComputerEquipment 2024-12-31 13601980 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13601980 frs-core:ComputerEquipment 2023-12-31 13601980 frs-core:NetGoodwill 2024-12-31 13601980 frs-core:NetGoodwill 2024-01-01 2024-12-31 13601980 frs-core:NetGoodwill 2023-12-31 13601980 frs-core:PlantMachinery 2024-12-31 13601980 frs-core:PlantMachinery 2024-01-01 2024-12-31 13601980 frs-core:PlantMachinery 2023-12-31 13601980 frs-core:ShareCapital 2024-12-31 13601980 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13601980 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13601980 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13601980 frs-bus:SmallEntities 2024-01-01 2024-12-31 13601980 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13601980 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13601980 frs-bus:Director1 2024-01-01 2024-12-31 13601980 frs-bus:Director2 2024-01-01 2024-12-31 13601980 frs-countries:EnglandWales 2024-01-01 2024-12-31 13601980 2022-12-31 13601980 2023-12-31 13601980 2023-01-01 2023-12-31 13601980 frs-core:CurrentFinancialInstruments 2023-12-31 13601980 frs-core:Non-currentFinancialInstruments 2023-12-31 13601980 frs-core:ShareCapital 2023-12-31 13601980 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13601980
UTMB UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
D S Burge and Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13601980
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 450,000 250,000
Tangible Assets 5 459 3,107
450,459 253,107
CURRENT ASSETS
Debtors 6 175,575 79,495
Cash at bank and in hand 511,835 279,774
687,410 359,269
Creditors: Amounts Falling Due Within One Year 7 (1,526,962 ) (889,455 )
NET CURRENT ASSETS (LIABILITIES) (839,552 ) (530,186 )
TOTAL ASSETS LESS CURRENT LIABILITIES (389,093 ) (277,079 )
Creditors: Amounts Falling Due After More Than One Year 8 (30,000 ) -
NET LIABILITIES (419,093 ) (277,079 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (419,193 ) (277,179 )
SHAREHOLDERS' FUNDS (419,093) (277,079)
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Page 2
For the year ending 31 December 2024 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
Mr Florian Lamblin
Director
14/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
UTMB UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13601980 . The registered office is D S Burge And Co Ltd, The Courtyard, 7 Francis Grove, London, SW19 4DW.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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:
Plant & Machinery 4 Years
Computer Equipment 4 Years
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 250,000
Additions 200,000
As at 31 December 2024 450,000
Net Book Value
As at 31 December 2024 450,000
As at 1 January 2024 250,000
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5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 14,920 2,401 17,321
Additions - 582 582
As at 31 December 2024 14,920 2,983 17,903
Depreciation
As at 1 January 2024 12,660 1,554 14,214
Provided during the period 2,260 970 3,230
As at 31 December 2024 14,920 2,524 17,444
Net Book Value
As at 31 December 2024 - 459 459
As at 1 January 2024 2,260 847 3,107
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 77,462 74,943
Prepayments and accrued income 98,113 4,357
Other taxes and social security - 195
175,575 79,495
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 55,594 15,010
VAT 9,978 21,575
Net wages - 6,495
Other creditors 151,615 120,886
Accruals and deferred income 873,614 474,597
Amounts owed to group undertakings 436,161 250,892
1,526,962 889,455
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 30,000 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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