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Registered number: 09626798
Goya International Ltd
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09626798
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 5 3,987 1,994
Investments 6 - 1,062,125
3,987 1,064,119
CURRENT ASSETS
Cash at bank and in hand 2,137 137,037
2,137 137,037
Creditors: Amounts Falling Due Within One Year 7 (63,588 ) (2,266,467 )
NET CURRENT ASSETS (LIABILITIES) (61,451 ) (2,129,430 )
TOTAL ASSETS LESS CURRENT LIABILITIES (57,464 ) (1,065,311 )
NET LIABILITIES (57,464 ) (1,065,311 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (57,564 ) (1,065,411 )
SHAREHOLDERS' FUNDS (57,464) (1,065,311)
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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
J M Jaron
Director
D Rein
Director
2 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Goya International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09626798 . The registered office is Gaddesden Place, Great Gaddesden, Hemel Hempstead, HP2 6EX.
2. Statement of Compliance
The financial statements have been prepared 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.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention. The presentation currency is the Pound Sterling (£).
3.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company had no economic activity following 30 September 2024. The Financial Reporting Standards require the financial statements to be prepared on a basis other than the going concern basis. This basis includes, where applicable, writing the company’s assets down to net realisable value, long-term liabilities to be classified as current and provision to be made for the future costs of terminating the business. 
The directors do not currently plan to liquidate or strike off the company so no provision has been made for future costs of terminating the business. The company will remain dormant until a new activity commences or a decision is made to close the company. 
No adjustments to the accounts were required to assets or liabilities as a result of the going basis not applying since assets are already deemed to be stated at their realisable value and all liabilities are already stated as current.
The company has net liabilities of £57,464 of which £49,393 is due to other companies within the same group. The parent company has agreed to support the company's financial obligations while the company's future is decided.
3.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are originally measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Domain names are amortised to the profit and loss account over their estimated economic life of 10 years.
3.4. Investments
Investments in listed shares are included at fair value.
3.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
3.6. 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.
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3.7. 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.
4. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
5. Intangible Assets
Other
£
Cost
As at 1 October 2023 3,987
As at 30 September 2024 3,987
Amortisation
As at 1 October 2023 1,993
Provided during the period (1,993 )
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 3,987
As at 1 October 2023 1,994
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6. Investments
Listed
£
Cost
As at 1 October 2023 1,062,125
Additions 1,644
As at 30 September 2024 1,063,769
Provision
As at 1 October 2023 -
Disposals 1,063,769
As at 30 September 2024 1,063,769
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 1,062,125
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 5,795 5,795
Accruals and deferred income 8,400 8,400
Amounts owed to group undertakings 17,026 8,626
Amounts owed to parent undertaking 32,367 2,243,646
63,588 2,266,467
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Controlling Parties
The company's immediate parent undertaking is Bellevue Investments GmbH & Co. KGaA .
The ultimate parent undertaking and that of the smallest and largest group for which group accounts are drawn up of which the company is a member is Bellevue Investments GmbH & Co. KGaA (incorporated in Germany). Its registered office is Quedlinburger Str. 1, 10589 Berlin, Deutschland .
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10. Audit Information
The auditor's report on the accounts of Goya International Ltd for the year ended 30 September 2024 was unqualified.
The auditors emphasised the following matter without qualifying their report:
We draw attention to the going concern disclosure in Note 3.2 to the financial statements which explains that the company ceased all economic activities in the year and therefore the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly a basis other than going concern has been adopted as described in Note 3.2. It is also noted in Note 3.2 that no adjustments were required as a result of the going concern basis not being used.
Our opinion is not modified in respect of this matter.
The auditor's report was signed by Jonathan Hankinson (Senior Statutory Auditor) for and on behalf of Lindon Audit Services Limited , Statutory Auditor.
Lindon Audit Services Limited
Avaland House
110 London Road
Hemel Hempstead
Hertfordshire
HP3 9SD
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