Acorah Software Products - Accounts Production 16.2.850 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12526310 Mr Vincenzo Borelli Edwardson Parker Associates Limited P & T Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12526310 2023-12-31 12526310 2024-12-31 12526310 2024-01-01 2024-12-31 12526310 frs-core:CurrentFinancialInstruments 2024-12-31 12526310 frs-core:Non-currentFinancialInstruments 2024-12-31 12526310 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 12526310 frs-core:OtherResidualIntangibleAssets 2024-12-31 12526310 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 12526310 frs-core:OtherResidualIntangibleAssets 2023-12-31 12526310 frs-core:ShareCapital 2024-12-31 12526310 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12526310 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12526310 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12526310 frs-bus:SmallEntities 2024-01-01 2024-12-31 12526310 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12526310 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12526310 frs-core:CostValuation 2023-12-31 12526310 frs-core:AdditionsToInvestments 2024-12-31 12526310 frs-core:CostValuation 2024-12-31 12526310 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 12526310 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 12526310 frs-bus:Director1 2024-01-01 2024-12-31 12526310 frs-bus:Director2 2024-01-01 2024-12-31 12526310 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 12526310 frs-countries:EnglandWales 2024-01-01 2024-12-31 12526310 2022-12-31 12526310 2023-12-31 12526310 2023-01-01 2023-12-31 12526310 frs-core:CurrentFinancialInstruments 2023-12-31 12526310 frs-core:Non-currentFinancialInstruments 2023-12-31 12526310 frs-core:ShareCapital 2023-12-31 12526310 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12526310 frs-core:CurrentFinancialInstruments 2 2023-12-31
Registered number: 12526310
Beauty Trademark Holding Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Beauty Trademark Holding Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Beauty Trademark Holding Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12526310

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 541,443 |  | 631,684
Investments | 5 |  | 2,539,899 |  | -
|  |  | 3,081,342 |  | 631,684
CURRENT ASSETS
Debtors | 6 | 333,879 |  | 2,791,642 |
Cash at bank and in hand |  | 350,998 |  | 281,554 |
|  | 684,877 |  | 3,073,196 |
Creditors: Amounts Falling Due Within One Year | 7 | (116,952 ) |  | (100,752 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 567,925 |  | 2,972,444
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,649,267 |  | 3,604,128
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,102,071 ) |  | (3,259,125 )
NET ASSETS |  |  | 547,196 |  | 345,003
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10,001 |  | 10,001
Profit and Loss Account |  |  | 537,195 |  | 335,002
SHAREHOLDERS' FUNDS |  |  | 547,196 |  | 345,003

Page 1
Page 2
Beauty Trademark Holding 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 Vincenzo Borelli Director
10/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Beauty Trademark Holding Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Beauty Trademark Holding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12526310 . The registered office is 19 The Circle, Queen Elizabeth Street, London, 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. 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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are IP rights which have been amortised to the profit and loss account over their estimated economic life of 10 years, out of which 7 years are now remaining.
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.
2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Beauty Trademark Holding Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
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 | 902,405
As at 31 December 2024 | 902,405
Amortisation
As at 1 January 2024 | 270,721
Provided during the period | 90,241
As at 31 December 2024 | 360,962
Net Book Value
As at 31 December 2024 | 541,443
As at 1 January 2024 | 631,684

5. Investments

| Other
--- | ---
| £
Cost
As at 1 January 2024 | -
Additions | 2,539,899
As at 31 December 2024 | 2,539,899
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 2,539,899
As at 1 January 2024 | -

The company has made investment in Modorum Limited for €30,57,911.
6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 310,207 |  | 217,274
Prepayments and accrued income | - |  | 378,635
Other Debtor | - |  | 2,172,750
Corporation tax recoverable assets | 22,053 |  | 21,466
VAT | 100 |  | -
Other taxes and social security | 1,519 |  | 1,517
| 333,879 |  | 2,791,642

Page 4
Page 5
Beauty Trademark Holding Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,144 |  | 9,344
Corporation tax | 67,398 |  | 50,613
Accruals and deferred income | 39,410 |  | 40,795
| 116,952 |  | 100,752

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,102,071 |  | 3,259,125

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,001 |  | 10,001

Page 5