Acorah Software Products - Accounts Production 16.8.200 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09056315 Mr Altmann Jacobus Allers Mr Frederik Hendrik Kluever true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09056315 2024-05-31 09056315 2025-05-31 09056315 2024-06-01 2025-05-31 09056315 frs-core:CurrentFinancialInstruments 2025-05-31 09056315 frs-core:ShareCapital 2025-05-31 09056315 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09056315 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09056315 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09056315 frs-bus:SmallEntities 2024-06-01 2025-05-31 09056315 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 09056315 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09056315 1 2024-06-01 2025-05-31 09056315 frs-core:CostValuation 2024-05-31 09056315 frs-core:AdditionsToInvestments 2025-05-31 09056315 frs-core:CostValuation 2025-05-31 09056315 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 09056315 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 09056315 frs-bus:Director1 2024-06-01 2025-05-31 09056315 frs-bus:Director2 2024-06-01 2025-05-31 09056315 frs-core:CurrentFinancialInstruments 1 2025-05-31 09056315 frs-core:CurrentFinancialInstruments 2 2025-05-31 09056315 frs-core:CurrentFinancialInstruments 3 2025-05-31 09056315 frs-core:CurrentFinancialInstruments 4 2025-05-31 09056315 frs-countries:EnglandWales 2024-06-01 2025-05-31 09056315 2023-05-31 09056315 2024-05-31 09056315 2023-06-01 2024-05-31 09056315 frs-core:CurrentFinancialInstruments 2024-05-31 09056315 frs-core:ShareCapital 2024-05-31 09056315 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09056315 frs-core:CurrentFinancialInstruments 1 2024-05-31 09056315 frs-core:CurrentFinancialInstruments 2 2024-05-31 09056315 frs-core:CurrentFinancialInstruments 3 2024-05-31 09056315 frs-core:CurrentFinancialInstruments 4 2024-05-31
Registered number: 09056315
Blue Pie (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Accountwise Ltd
Blue Pie (UK) Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—5

Page 1
Blue Pie (UK) Limited
Accountant's Report
For The Year Ended 31 May 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Blue Pie (UK) Limited for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Blue Pie (UK) Limited for the year ended 31 May 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Blue Pie (UK) Limited , as a body, in accordance with the terms of our engagement letter dated 07 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Blue Pie (UK) Limited and state those matters that we have agreed to state to the directors of Blue Pie (UK) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blue Pie (UK) Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Blue Pie (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Blue Pie (UK) Limited . You consider that Blue Pie (UK) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Blue Pie (UK) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

08/12/2025

Accountwise Ltd
198 Finchampstead Road
Wokingham
Berkshire
RG40 3HB
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Blue Pie (UK) Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09056315

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 3,808 |  | 1
|  |  | 3,808 |  | 1
CURRENT ASSETS
Debtors | 5 | 400,431 |  | 322,216 |
Cash at bank and in hand |  | 25,965,141 |  | 21,611,031 |
|  | 26,365,572 |  | 21,933,247 |
Creditors: Amounts Falling Due Within One Year | 6 | (25,767,844 ) |  | (21,724,028 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 597,728 |  | 209,219
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 601,536 |  | 209,220
NET ASSETS |  |  | 601,536 |  | 209,220
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 601,436 |  | 209,120
SHAREHOLDERS' FUNDS |  |  | 601,536 |  | 209,220

For the year ending 31 May 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 Altmann Jacobus Allers Director | Mr Frederik Hendrik Kluever Director
08/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Blue Pie (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Blue Pie (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09056315 . The registered office is Care Of Sigma Connected, Mclaren Building, 46 Priory Queensway, Birmingham, B4 7LR.
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. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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Blue Pie (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 1
Additions | 3,807
As at 31 May 2025 | 3,808
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 3,808
As at 1 June 2024 | 1

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Digiflo Solutions Ltd Mauritius | 278,445 |  | 238,133
Glasfit UK Ltd | 8,801 |  | 8,801
Provision for impairment of Glasfit UK Limited | (4,038 ) |  | (4,038 )
DE Allers | 117,223 |  | 79,320
| 400,431 |  | 322,216

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Blue Pie Investments Proprietary Ltd | 10,847,521 |  | 10,847,521
Corporation tax | 130,772 |  | 53,763
Blue Pie UK Properties Ltd | 119,734 |  | 107,250
Digicall Holdings Proprietary Ltd (AUD) | 9,792,009 |  | 10,712,794
Digicall Holdings Propriety Limited | 4,875,000 |  | -
Accruals and deferred income | 2,808 |  | 2,700
| 25,767,844 |  | 21,724,028

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Blue Pie (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Related Party Transactions
Related party transactions
Blue Pie Investments Proprietary Limited
The Company is wholly owned by Blue Pie Investments Proprietary Limited
Blue Pie Investments Proprietary Limited has advanced an unsecured loan to the Company. The terms of the loan are that it is
unsecured, repayable on 24 months notice (or on demand only in certain specified circumstances), interest rates agreed from time to time - currently 0%. At the balance sheet date the amount due to Blue Pie Investments Proprietary Limited was £10,847,521 (2024 - £10,847,521).
Blue Pie UK Properties Limited
Fellow subsidiary of Blue Pie Investments Proprietary Limited.
Blue Pie UK Properties Limited has advanced an unsecured loan to the Company. The terms of the loan are that it is
unsecured, repayable on demand, interest rates agreed from time to time - currently 0%. At the balance sheet date the
amount due to Blue Pie UK Properties Limited was £119,734 (2024 - £107,250).
Digicall Holdings Propriety Limited (GBP)
Fellow subsidiary of Blue Pie Investments Proprietary Limited.
Digicall Holdings Proprietary Limited has advanced an unsecured loan to the Company. The terms of the loan are that it is
unsecured, repayable on demand, interest rates agreed from time to time - currently 0%. At the balance sheet date the amount due to Digicall Holdings Proprietary Limited was £4,875,000 (2024 - £nil).
Glasfit UK Limited
Fellow subsidiary of Blue Pie Investments Proprietary Limited.
Glasfit UK Limited was advanced an unsecured loan from the Company. The terms of the loan are that it is unsecured, repayable
on demand, interest rates agreed from time to time - currently 0%. At the balance sheet date the amount due from Glasfit
UK Limited was £4,763 (£8,801 less impairment of £4,038) (2023 - £4,763).
Digiflo Solutions Limited
The Company owns 100% (2004 - 52%) of the share capital of Digiflo Solutions Limited.
Digiflo Solutions Limited was advanced an unsecured loan from the Company. The terms of the loan are that it is unsecured, repayable on demand, interest rates agreed from time to time - currently 10%. At the balance sheet date the amount due from Digiflo Solutions Limited was £278,445 (2024 - £238,133).
DE Allers
Blue Pie (UK) Ltd has loaned DE Allers £117,223 (2024: £79,320). Interest is applied to the loan balance from time to time - currently 2.25%. The loan is repayable on 360 days advance written notice by Blue Pie (UK) Ltd. The loan can be repaid at any time without any early settlement penalty.
Digicall Holdings Proprietary Limited (AUD)
Fellow subsidiary of Blue Pie Investments Proprietary Limited.
Digicall Holdings Proprietary Limited has advanced an unsecured loan to the Company. The terms of the loan are that it is
unsecured, repayable on demand, interest rates agreed from time to time - currently 0%. At the balance sheet date the amount due to Digicall Holdings Proprietary Limited was £9,792,009 (2024 - £10,712,794).
9. Ultimate Controlling Party
The company's ultimate controlling party is Blue Pie Investments Proprietary Limited by virtue of its ownership of 100% of the issued share capital in the company.
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