Acorah Software Products - Accounts Production 16.7.461 false true 31 July 2025 1 August 2024 false 1 August 2025 31 December 2025 31 December 2025 09142501 Mr Kyle Smith Miss Holly Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09142501 2025-07-31 09142501 2025-12-31 09142501 2025-08-01 2025-12-31 09142501 frs-core:CurrentFinancialInstruments 2025-12-31 09142501 frs-core:CapitalRedemptionReserve 2025-12-31 09142501 frs-core:ShareCapital 2025-12-31 09142501 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09142501 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2025-12-31 09142501 frs-bus:FilletedAccounts 2025-08-01 2025-12-31 09142501 frs-bus:SmallEntities 2025-08-01 2025-12-31 09142501 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2025-12-31 09142501 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2025-12-31 09142501 frs-bus:Director1 2025-08-01 2025-12-31 09142501 frs-bus:Director2 2025-08-01 2025-12-31 09142501 frs-countries:EnglandWales 2025-08-01 2025-12-31 09142501 2024-07-31 09142501 2025-07-31 09142501 2024-08-01 2025-07-31 09142501 frs-core:CurrentFinancialInstruments 2025-07-31 09142501 frs-core:CapitalRedemptionReserve 2025-07-31 09142501 frs-core:ShareCapital 2025-07-31 09142501 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 09142501
Trendyist Ltd
Unaudited Financial Statements
For the Period 1 August 2025 to 31 December 2025
Magnanimity Accounting Ltd
Trendyist Ltd
Contents
Contents

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

Page 1
Trendyist Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09142501

| 31 December 2025 | 31 July 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 484 |  | 1,239 |
Investments | 5 | 1,287,639 |  | 1,102,560 |
Cash at bank and in hand |  | 331,153 |  | 283,780 |
|  | 1,619,276 |  | 1,387,579 |
Creditors: Amounts Falling Due Within One Year | 6 | (372,792 ) |  | (313,841 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,246,484 |  | 1,073,738
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,246,484 |  | 1,073,738
NET ASSETS |  |  | 1,246,484 |  | 1,073,738
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Capital redemption reserve |  |  | (14,251 ) |  | (14,251 )
Profit and Loss Account |  |  | 1,260,635 |  | 1,087,889
SHAREHOLDERS' FUNDS |  |  | 1,246,484 |  | 1,073,738

For the period ending 31 December 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 Kyle Smith Director
13/02/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Trendyist Ltd
Notes to the Financial Statements
For the Period 1 August 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Trendyist Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09142501 . The registered office is 28 Copthall Gardens, Twickenham, England, TW1 4HJ.
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. Turnover
The company does not generate turnover from the sale of goods or the provision of services.
The company’s results for the period arise from the trading of financial instruments, including stocks, equities, index products and futures. Income recognised in the profit and loss account comprises realised and unrealised gains and losses on these financial instruments.
Financial instruments are measured at fair value through profit or loss at each reporting date.
Realised gains and losses represent profits or losses arising on the disposal or settlement of positions during the period.
Unrealised gains and losses represent movements in the fair value of open positions held at the reporting date.
Both realised and unrealised gains and losses are recognised in the profit and loss account in the period in which they arise.
2.3. 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.
2.4. 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 period, 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 period was: 2 (2025: 2)
2 2
Page 2
Page 3
Trendyist Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 31 December 2025
4. Debtors

| 31 December 2025 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 484 |  | 1,239

5. Current Asset Investments

| 31 December 2025 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Listed investments | 1,287,639 |  | 1,102,560

The company’s principal activity is the active trading of financial instruments, including stocks, equities, index products and futures.
Current asset investments comprise financial instruments held for trading purposes and are classified as current assets as they are acquired principally for the purpose of generating short-term profits. Such investments are measured at fair value through profit or loss, with changes in fair value recognised in the profit and loss account for the period.
6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 156 |  | 156
Other creditors | 360,829 |  | 290,569
Taxation and social security | 11,807 |  | 23,116
| 372,792 |  | 313,841

7. Share Capital

| 31 December 2025 |  | 31 July 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Financial Instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company’s balance sheet when the company becomes a party to the contractual provisions of the instrument.
Investments are measured at fair value through profit or loss. Fair value is determined by reference to quoted market prices in an active market where available, or by using appropriate valuation techniques where quoted prices are not available.
Changes in fair value are recognised in the statement of income in the period in which they arise.
Other financial assets and liabilities, including cash and receivables, are measured at amortised cost, unless otherwise stated.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when the company has a legally enforceable right to set off the recognised amounts and intends either to settle on a net basis or to realise the asset and settle the liability simultaneously.
Derivative financial instruments, such as options, are measured at fair value through profit or loss. Fair value is determined using appropriate valuation techniques. Gains and losses are recognised in profit or loss as they arise.
Page 3
Page 4
Trendyist Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2025 to 31 December 2025
9. Dividends
Dividend income for the year comprises dividends earned from investments held by the company during the financial year. Dividends are recognised in the profit and loss account when the company’s right to receive payment is established.
10. Short Period of Accounts
The financial statements have been prepared for the period from 1 August 2025 to 31 December 2025.
This represents a period of less than one year. Accordingly, the results for the period are not directly comparable with those of a full financial year.
Page 4