Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 May 2023 false 1 January 2024 31 December 2024 31 December 2024 11305405 Mr Isidro Parga Menendez-Manjon Servicios Tecnologicos Mindata Spain Slu false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11305405 2023-12-31 11305405 2024-12-31 11305405 2024-01-01 2024-12-31 11305405 frs-core:CurrentFinancialInstruments 2024-12-31 11305405 frs-core:ShareCapital 2024-12-31 11305405 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11305405 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11305405 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11305405 frs-bus:SmallEntities 2024-01-01 2024-12-31 11305405 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11305405 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11305405 1 2024-01-01 2024-12-31 11305405 frs-core:CostValuation 2023-12-31 11305405 frs-core:CostValuation 2024-12-31 11305405 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 11305405 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 11305405 frs-bus:Director1 2024-01-01 2024-12-31 11305405 frs-bus:Director1 2023-12-31 11305405 frs-bus:Director1 2024-12-31 11305405 frs-core:CurrentFinancialInstruments 5 2024-12-31 11305405 frs-countries:EnglandWales 2024-01-01 2024-12-31 11305405 2023-04-30 11305405 2023-12-31 11305405 2023-05-01 2023-12-31 11305405 frs-core:CurrentFinancialInstruments 2023-12-31 11305405 frs-core:ShareCapital 2023-12-31 11305405 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11305405 frs-core:CurrentFinancialInstruments 5 2023-12-31
Registered number: 11305405
Test Cloud UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11305405
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 88,717 88,717
88,717 88,717
CURRENT ASSETS
Debtors 5 3,079 3,485
Cash at bank and in hand 1,349 60
4,428 3,545
Creditors: Amounts Falling Due Within One Year 6 (91,814 ) (92,632 )
NET CURRENT ASSETS (LIABILITIES) (87,386 ) (89,087 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,331 (370 )
NET ASSETS/(LIABILITIES) 1,331 (370 )
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 331 (1,370 )
SHAREHOLDERS' FUNDS 1,331 (370)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Isidro Parga Menendez-Manjon
Director
20/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Test Cloud UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11305405 . The registered office is 19 The Circle,, Queen Elizabeth Street, London, England, SE1 2JE.
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. 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: NIL (2023: NIL)
- -
4. Investments
Other
£
Cost
As at 1 January 2024 88,717
As at 31 December 2024 88,717
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 88,717
As at 1 January 2024 88,717
The investment details are as follows :

Name - Testcloud spain,S.L
Holding - 100%
Invested amount - £88,717.
Page 2
Page 3
5. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors - 6
VAT - 400
Director's loan account 3,079 3,079
3,079 3,485
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Capital Management - Group Loan 80,143 91,299
Accrual 11,671 1,333
91,814 92,632
7. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Isidro Parga Menendez-Manjon 3,079 - - - 3,079
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
As at 31st december 2024 , the company owed £80,143.00(2023:- £91,299.00) to Capital Management under a Group Loan, which is included in note no 6.
10. Controlling Party
The company's ultimate controlling parties are as follows:
1. Mr Diego Barto Baumgartner by virtue of his ownership of more than 25% but not more than 50% of the issued share capital in the company.
2. Servicios Tecnologicos Mindata Spain Slui by virtue of them ownership of more than 50% but not more than 75% of the issued share capital in the company.
Page 3