Acorah Software Products - Accounts Production 16.2.850 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09570338 Mr Kais Amokrane ALI BENALI Mr Bruno LURIOT true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09570338 2024-03-31 09570338 2025-03-31 09570338 2024-04-01 2025-03-31 09570338 frs-core:CurrentFinancialInstruments 2025-03-31 09570338 frs-core:FurnitureFittings 2025-03-31 09570338 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09570338 frs-core:FurnitureFittings 2024-03-31 09570338 frs-core:ShareCapital 2025-03-31 09570338 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09570338 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09570338 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09570338 frs-bus:SmallEntities 2024-04-01 2025-03-31 09570338 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09570338 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09570338 1 2024-04-01 2025-03-31 09570338 frs-bus:Director1 2024-04-01 2025-03-31 09570338 frs-bus:Director2 2024-04-01 2025-03-31 09570338 frs-countries:EnglandWales 2024-04-01 2025-03-31 09570338 2023-03-31 09570338 2024-03-31 09570338 2023-04-01 2024-03-31 09570338 frs-core:CurrentFinancialInstruments 2024-03-31 09570338 frs-core:ShareCapital 2024-03-31 09570338 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09570338
BIBORG UK LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
BIBORG UK LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
BIBORG UK LTD
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09570338

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 594,824 |  | 840,672 |
Investments | 6 | 221,156 |  | 365,720 |
Cash at bank and in hand |  | 2,117,053 |  | 972,274 |
|  | 2,933,033 |  | 2,178,666 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,462,669 ) |  | (1,519,501 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 470,364 |  | 659,165
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 470,364 |  | 659,165
NET ASSETS |  |  | 470,364 |  | 659,165
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 460,364 |  | 649,165
SHAREHOLDERS' FUNDS |  |  | 470,364 |  | 659,165

For the year ending 31 March 2025 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 Bruno LURIOT Director
01/08/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
BIBORG UK LTD
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
BIBORG UK LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09570338 . The registered office is The Trampery, 239 Old Street, London, EC1V 9EY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Fixtures & Fittings | 25% SLM

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 (2024: 3)
3 3
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2024 | 14,237
As at 31 March 2025 | 14,237
Depreciation
As at 1 April 2024 | 14,237
As at 31 March 2025 | 14,237

...CONTINUED
Page 2
Page 3
BIBORG UK LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 549,850 |  | 274,184
Amounts owed by group undertakings | - |  | 413,339
Other debtors | 44,974 |  | 153,149
| 594,824 |  | 840,672

6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Short term deposits | 221,156 |  | 365,720

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,227,708 |  | 157,820
Amounts owed to group undertakings | 361,319 |  | -
Other creditors | 691,397 |  | 1,268,949
Taxation and social security | 182,245 |  | 92,732
| 2,462,669 |  | 1,519,501

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

9. Related Party Transactions
It is considered that transactions carried out with group companies were under normal market conditions and therefore no further disclosure is required.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Biborg Interactive SAS, a company registered in France with registered office address: 71 Rue du Faubourg, Saint Martin, 75010 PARIS.
Page 3