Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 14 January 2026 14 January 2026 07036522 Querizan Services Limited Richard Ogdon Richard Ogdon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07036522 2024-12-31 07036522 2026-01-14 07036522 2025-01-01 2026-01-14 07036522 frs-core:CurrentFinancialInstruments 2026-01-14 07036522 frs-core:FurnitureFittings 2025-01-01 2026-01-14 07036522 frs-core:NetGoodwill 2026-01-14 07036522 frs-core:NetGoodwill 2025-01-01 2026-01-14 07036522 frs-core:NetGoodwill 2024-12-31 07036522 frs-core:PlantMachinery 2026-01-14 07036522 frs-core:PlantMachinery 2025-01-01 2026-01-14 07036522 frs-core:PlantMachinery 2024-12-31 07036522 frs-core:SharePremium 2026-01-14 07036522 frs-core:ShareCapital 2026-01-14 07036522 frs-core:RetainedEarningsAccumulatedLosses 2026-01-14 07036522 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2026-01-14 07036522 frs-bus:FilletedAccounts 2025-01-01 2026-01-14 07036522 frs-bus:SmallEntities 2025-01-01 2026-01-14 07036522 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2026-01-14 07036522 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-01-14 07036522 frs-core:ListedExchangeTraded 2026-01-14 07036522 frs-core:ListedExchangeTraded 2024-12-31 07036522 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 07036522 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-01-14 07036522 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 07036522 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-01-14 07036522 frs-bus:Director1 2025-01-01 2026-01-14 07036522 frs-bus:Director2 2025-01-01 2026-01-14 07036522 frs-bus:CompanySecretary1 2025-01-01 2026-01-14 07036522 frs-countries:EnglandWales 2025-01-01 2026-01-14 07036522 2023-12-31 07036522 2024-12-31 07036522 2024-01-01 2024-12-31 07036522 frs-core:CurrentFinancialInstruments 2024-12-31 07036522 frs-core:SharePremium 2024-12-31 07036522 frs-core:ShareCapital 2024-12-31 07036522 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07036522
Broker Holdings Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 14 January 2026
Mazuma
Broker Holdings Limited
Contents
Contents

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

Page 1
Broker Holdings Limited
Balance Sheet
As At 14 January 2026
Balance Sheet
Registered number: 07036522

| 14 January 2026 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1 |  | 1
Tangible Assets | 5 |  | (6 ) |  | (6 )
Investments | 6 |  | 5 |  | 5
CURRENT ASSETS
Debtors | 7 | 1 |  | 167 |
Investments | 8 | 5 |  | - |
Cash at bank and in hand |  | 566 |  | 32,940 |
|  | 572 |  | 33,107 |
Creditors: Amounts Falling Due Within One Year | 9 | (325 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 247 |  | 33,107
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 247 |  | 33,107
NET ASSETS |  |  | 247 |  | 33,107
CAPITAL AND RESERVES
Called up share capital | 10 |  | 147,881 |  | 173,020
Share premium account |  |  | 1,247,974 |  | 1,247,974
Profit and Loss Account |  |  | (1,395,608 ) |  | (1,387,887 )
SHAREHOLDERS' FUNDS |  |  | 247 |  | 33,107

Page 1
Page 2
Broker Holdings Limited
Balance Sheet (continued)
As At 14 January 2026
For the period ending 14 January 2026 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

Richard Ogdon Director
11/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Broker Holdings Limited
Notes to the Financial Statements
For the Period 1 January 2025 to 14 January 2026
Notes to the Financial Statements
1. General Information
Broker Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07036522 . The registered office is 27 Sedley Taylor Road, Cambridge, Cambs, CB2 8PN.
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
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Plant & Machinery | Over 4 years
Fixtures & Fittings | Over 4 years

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 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.
...CONTINUED
Page 3
Page 4
Broker Holdings Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 14 January 2026
2.6. Taxation - continued
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: NIL (2024: 2)
- 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 549,394
As at 14 January 2026 | 549,394
Amortisation
As at 1 January 2025 | 549,393
As at 14 January 2026 | 549,393
Net Book Value
As at 14 January 2026 | 1
As at 1 January 2025 | 1

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 9,187
As at 14 January 2026 | 9,187
Depreciation
As at 1 January 2025 | 9,193
As at 14 January 2026 | 9,193
Net Book Value
As at 14 January 2026 | (6 )
As at 1 January 2025 | (6 )

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 5
As at 14 January 2026 | 5
Provision
As at 1 January 2025 | -
As at 14 January 2026 | -

...CONTINUED
Page 4
Page 5
Broker Holdings Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 14 January 2026

Net Book Value
As at 14 January 2026 | 5
As at 1 January 2025 | 5

7. Debtors

| 14 January 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1 |  | 167

8. Current Asset Investments

| 14 January 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 5 |  | -

9. Creditors: Amounts Falling Due Within One Year

| 14 January 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Bank loans and overdrafts | 4 |  | -
Taxation and social security | 320 |  | -
| 325 |  | -

10. Share Capital

| 14 January 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 1 |  | -
Called Up Share Capital has been paid up | 147,880 |  | 173,020
Amount of Allotted, Called Up Share Capital | 147,881 |  | 173,020

Page 5