Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 29 September 2025 1 January 2024 31 December 2024 31 December 2024 03490030 Mr Michael Doyle Mr Jan Schuricht Ms Anna-Maria Wilson Ms Anna-Maria Wilson ABCR Group GmbH ABCR gmbh, Im Schlehert 10, Karlsruhe, Germany, 76187 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03490030 2023-12-31 03490030 2024-12-31 03490030 2024-01-01 2024-12-31 03490030 frs-core:CurrentFinancialInstruments 2024-12-31 03490030 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 03490030 frs-core:FurnitureFittings 2024-12-31 03490030 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03490030 frs-core:FurnitureFittings 2023-12-31 03490030 frs-core:OtherResidualIntangibleAssets 2024-12-31 03490030 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 03490030 frs-core:OtherResidualIntangibleAssets 2023-12-31 03490030 frs-core:ShareCapital 2024-12-31 03490030 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03490030 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03490030 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03490030 frs-bus:SmallEntities 2024-01-01 2024-12-31 03490030 frs-bus:Audited 2024-01-01 2024-12-31 03490030 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03490030 1 2024-01-01 2024-12-31 03490030 frs-bus:Director1 2024-01-01 2024-12-31 03490030 frs-bus:Director2 2024-01-01 2024-12-31 03490030 frs-bus:Director3 2024-01-01 2024-12-31 03490030 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03490030 frs-countries:EnglandWales 2024-01-01 2024-12-31 03490030 2022-12-31 03490030 2023-12-31 03490030 2023-01-01 2023-12-31 03490030 frs-core:CurrentFinancialInstruments 2023-12-31 03490030 frs-core:ShareCapital 2023-12-31 03490030 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03490030
Abcr (UK) Ltd
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: 03490030
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 22,225 24,425
Tangible Assets 5 1,451 2,096
23,676 26,521
CURRENT ASSETS
Debtors 6 225,739 278,015
Cash at bank and in hand 219,678 126,639
445,417 404,654
Creditors: Amounts Falling Due Within One Year 7 (423,192 ) (330,073 )
NET CURRENT ASSETS (LIABILITIES) 22,225 74,581
TOTAL ASSETS LESS CURRENT LIABILITIES 45,901 101,102
NET ASSETS 45,901 101,102
CAPITAL AND RESERVES
Called up share capital 95 95
Profit and Loss Account 45,806 101,007
SHAREHOLDERS' FUNDS 45,901 101,102
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 Michael Doyle
Director
29 September 2025
The notes on pages 2 to 5 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Abcr (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03490030 . The registered office is 7 Christie Way, Christie Fields, Manchester, M21 7QY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis that assumes the company will continue in operational existence for the foreseeable future having adequate resources to meet its obligations as they fall due. In the current year the company made a loss of £27,967 (2022: profit of £49,471) and has net assets of £101,102 (2022: net assets of £129,069). The company has a cash balance of £126,639 and is reliant on the continued support of its fellow group companies. The group companies have confirmed that they will not call in the amounts owed to them unless the company has sufficient resources to make the payments. As such, taking the above into consideration, the directors consider it appropriate to prepare these financial statements on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the acquisition of customer lists and are recognised at cost.  It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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 20% straight line
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.7. 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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2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Intangible Assets
Customer List
£
Cost
As at 1 January 2024 27,000
As at 31 December 2024 27,000
Amortisation
As at 1 January 2024 2,575
Provided during the period 2,200
As at 31 December 2024 4,775
Net Book Value
As at 31 December 2024 22,225
As at 1 January 2024 24,425
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Page 4
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 3,225
As at 31 December 2024 3,225
Depreciation
As at 1 January 2024 1,129
Provided during the period 645
As at 31 December 2024 1,774
Net Book Value
As at 31 December 2024 1,451
As at 1 January 2024 2,096
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 211,241 259,421
Amounts owed by participating interests - 5,380
Other debtors 14,498 13,214
225,739 278,015
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 45,831 22,409
Amounts owed to group undertakings 281,428 253,938
Other creditors 35,874 26,904
Taxation and social security 60,059 26,822
423,192 330,073
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is ABCR GmbH . ABCR GmbH was incorporated in Germany. Copies of the group accounts may be obtained from the secretary, ABCR gmbh, Im Schlehert 10, Karlsruhe, Germany, 76187 . The ultimate controlling party is ABCR Group GmbH who controls 100% of the shares of Abcr (UK) Ltd .
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9. Audit Information
As the income statement has been omitted from the filing copy of the financial statements, the following
information in relation to the audit report on the statutory financial statements is provided in accordance with
s444(5B) of the Companies Act 2006.
The auditor's report is unqualified.
The auditor's report was signed by Andrew Moss BA FCA (Senior Statutory Auditor) for and on behalf of DSG Audit , Statutory Auditor.
DSG Audit
Castle Chambers
43 Castle Street
Liverpool
L2 9TL
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