Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12101742 Mr Mads Dal Ms Emilie Dal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12101742 2024-12-31 12101742 2025-12-31 12101742 2025-01-01 2025-12-31 12101742 frs-core:CurrentFinancialInstruments 2025-12-31 12101742 frs-core:Non-currentFinancialInstruments 2025-12-31 12101742 frs-core:ComputerEquipment 2025-12-31 12101742 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12101742 frs-core:ComputerEquipment 2024-12-31 12101742 frs-core:OtherReservesSubtotal 2025-12-31 12101742 frs-core:ShareCapital 2025-12-31 12101742 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12101742 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12101742 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12101742 frs-bus:SmallEntities 2025-01-01 2025-12-31 12101742 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12101742 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12101742 frs-bus:Director1 2025-01-01 2025-12-31 12101742 frs-bus:Director2 2025-01-01 2025-12-31 12101742 frs-countries:EnglandWales 2025-01-01 2025-12-31 12101742 2023-12-31 12101742 2024-12-31 12101742 2024-01-01 2024-12-31 12101742 frs-core:CurrentFinancialInstruments 2024-12-31 12101742 frs-core:Non-currentFinancialInstruments 2024-12-31 12101742 frs-core:OtherReservesSubtotal 2024-12-31 12101742 frs-core:ShareCapital 2024-12-31 12101742 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12101742
ERD London Ltd
Financial Statements
For The Year Ended 31 December 2025
ERD London Ltd
Contents
Contents

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

Page 1
ERD London Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12101742

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,127 |  | 1,185
Investment Properties | 5 |  | 95,000 |  | -
|  |  | 100,127 |  | 1,185
CURRENT ASSETS
Debtors | 6 | 404,696 |  | - |
Cash at bank and in hand |  | 3,604 |  | 3,929 |
|  | 408,300 |  | 3,929 |
Creditors: Amounts Falling Due Within One Year | 7 | (146,471 ) |  | (173,067 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 261,829 |  | (169,138 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 361,956 |  | (167,953 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (26,588 ) |  | (32,783 )
NET ASSETS/(LIABILITIES) |  |  | 335,368 |  | (200,736 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Other reserves |  |  | 4 |  | -
Profit and Loss Account |  |  | 335,362 |  | (200,738 )
SHAREHOLDERS' FUNDS |  |  | 335,368 |  | (200,736)

Page 1
Page 2
ERD London Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year 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 Mads Dal Director
4 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ERD London Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ERD London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12101742 . The registered office is 19 Newstead Way, London, SW19 5HR.
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. 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:

Computer Equipment | 4 years straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
Tax for the year is recognised in profit or loss, 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
Page 3
Page 4
ERD London Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 1,835
Additions | 4,880
As at 31 December 2025 | 6,715
Depreciation
As at 1 January 2025 | 650
Provided during the period | 938
As at 31 December 2025 | 1,588
Net Book Value
As at 31 December 2025 | 5,127
As at 1 January 2025 | 1,185

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | -
Additions | 95,000
As at 31 December 2025 | 95,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 388,196 |  | -
Other debtors | 16,500 |  | -
| 404,696 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 1,043
Bank loans and overdrafts | 7,774 |  | 7,774
Amounts owed to group undertakings | 209 |  | 209
Other creditors | 118,725 |  | 149,991
Taxation and social security | 19,762 |  | 14,050
| 146,471 |  | 173,067

Page 4
Page 5
ERD London Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 26,588 |  | 32,783

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5