Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05661093 Mr Phillip Oppenheim Mr Marek Gummieny Mr James Parton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05661093 2023-12-31 05661093 2024-12-31 05661093 2024-01-01 2024-12-31 05661093 frs-core:CurrentFinancialInstruments 2024-12-31 05661093 frs-core:Non-currentFinancialInstruments 2024-12-31 05661093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 05661093 frs-core:OtherResidualIntangibleAssets 2024-12-31 05661093 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 05661093 frs-core:OtherResidualIntangibleAssets 2023-12-31 05661093 frs-core:SharePremium 2024-12-31 05661093 frs-core:ShareCapital 2024-12-31 05661093 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05661093 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05661093 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05661093 frs-bus:SmallEntities 2024-01-01 2024-12-31 05661093 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05661093 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05661093 frs-core:CostValuation 2023-12-31 05661093 frs-core:CostValuation 2024-12-31 05661093 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 05661093 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 05661093 frs-core:UnlistedNon-exchangeTraded 2024-12-31 05661093 frs-core:UnlistedNon-exchangeTraded 2023-12-31 05661093 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 05661093 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 05661093 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 05661093 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 05661093 frs-bus:Director1 2024-01-01 2024-12-31 05661093 frs-bus:Director2 2024-01-01 2024-12-31 05661093 frs-bus:Director3 2024-01-01 2024-12-31 05661093 frs-core:Non-currentFinancialInstruments 1 2024-12-31 05661093 frs-countries:EnglandWales 2024-01-01 2024-12-31 05661093 2022-12-31 05661093 2023-12-31 05661093 2023-01-01 2023-12-31 05661093 frs-core:CurrentFinancialInstruments 2023-12-31 05661093 frs-core:Non-currentFinancialInstruments 2023-12-31 05661093 frs-core:SharePremium 2023-12-31 05661093 frs-core:ShareCapital 2023-12-31 05661093 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05661093 frs-core:Non-currentFinancialInstruments 1 2023-12-31
Registered number: 05661093
Cubana (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Virgate Accounts Ltd
Cubana (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Unaudited Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cubana (UK) Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 05661093

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 411 |  | 825
Investments | 5 |  | 642,266 |  | 642,266
|  |  | 642,677 |  | 643,091
CURRENT ASSETS
Debtors | 6 | (4,224 ) |  | (4,224 ) |
Cash at bank and in hand |  | 913 |  | 913 |
|  | (3,311 ) |  | (3,311 ) |
Creditors: Amounts Falling Due Within One Year | 7 | (252 ) |  | (252 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,563 ) |  | (3,563 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 639,114 |  | 639,528
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (124,010 ) |  | (124,010 )
NET ASSETS |  |  | 515,104 |  | 515,518
CAPITAL AND RESERVES
Called up share capital | 9 |  | 122,645 |  | 122,645
Share premium account |  |  | 1,544,552 |  | 1,544,552
Profit and Loss Account |  |  | (1,152,093 ) |  | (1,151,679 )
SHAREHOLDERS' FUNDS |  |  | 515,104 |  | 515,518

Page 1
Page 2
Cubana (UK) Limited
Balance Sheet (continued)
As At 31 December 2024
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 Phillip Oppenheim Director
15/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cubana (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Cubana (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05661093 . The registered office is 48 Lower Marsh Lower Marsh, London, SE1 7RG.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to the profit and loss account over its estimated economic life of 10 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 4,137
As at 31 December 2024 | 4,137
Amortisation
As at 1 January 2024 | 3,312
Provided during the period | 414
As at 31 December 2024 | 3,726
Net Book Value
As at 31 December 2024 | 411
As at 1 January 2024 | 825

5. Investments

| Subsidiaries | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 642,256 | 10 | 642,266
As at 31 December 2024 | 642,256 | 10 | 642,266
Provision
As at 1 January 2024 | - | - | -
As at 31 December 2024 | - | - | -
Net Book Value
As at 31 December 2024 | 642,256 | 10 | 642,266
As at 1 January 2024 | 642,256 | 10 | 642,266

Page 3
Page 4
Cubana (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | (8,264 ) |  | (8,264 )
Other debtors | 4,040 |  | 4,040
| (4,224 ) |  | (4,224 )

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | (1 )
Other creditors | 153 |  | 153
Directors' loan accounts | 100 |  | 100
| 252 |  | 252

8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,906 |  | 1,278,843
Shareholder loans | 164,497 |  | -
Amounts owed to group undertakings | (42,393 ) |  | (1,154,833 )
| 124,010 |  | 124,010

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 122,645 |  | 122,645

Page 4