Acorah Software Products - Accounts Production 16.8.310 false true true 31 October 2024 12 October 2023 false 1 November 2024 31 October 2025 31 October 2025 15208218 Mr Alexander Naughton Mr Loïc Berthou Mr David Skyes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15208218 2024-10-31 15208218 2025-10-31 15208218 2024-11-01 2025-10-31 15208218 frs-core:CurrentFinancialInstruments 2025-10-31 15208218 frs-core:OtherReservesSubtotal 2025-10-31 15208218 frs-core:ShareCapital 2025-10-31 15208218 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 15208218 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15208218 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15208218 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15208218 frs-bus:SmallEntities 2024-11-01 2025-10-31 15208218 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15208218 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15208218 frs-bus:Director1 2024-11-01 2025-10-31 15208218 frs-bus:Director2 2024-11-01 2025-10-31 15208218 frs-bus:Director3 2024-11-01 2025-10-31 15208218 frs-countries:EnglandWales 2024-11-01 2025-10-31 15208218 2023-10-11 15208218 2024-10-31 15208218 2023-10-12 2024-10-31 15208218 frs-core:CurrentFinancialInstruments 2024-10-31 15208218 frs-core:OtherReservesSubtotal 2023-10-11 15208218 frs-core:OtherReservesSubtotal 2024-10-31 15208218 frs-core:ShareCapital 2023-10-11 15208218 frs-core:ShareCapital 2024-10-31 15208218 frs-core:RetainedEarningsAccumulatedLosses 2023-10-12 2024-10-31 15208218 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-10-11 15208218 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15208218
Qlarifi Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Qlarifi Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3—4

Page 1
Qlarifi Holdings Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15208218

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 1,660,607 |  | 791,494 |
Investments | 5 | 1 |  | 1 |
Cash at bank and in hand |  | 298 |  | 455,043 |
|  | 1,660,906 |  | 1,246,538 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,500 ) |  | (1,501 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,659,406 |  | 1,245,037
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,659,406 |  | 1,245,037
NET ASSETS |  |  | 1,659,406 |  | 1,245,037
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Other reserves |  |  | 1,731,745 |  | 1,323,614
Profit and Loss Account |  |  | (72,340 ) |  | (78,578 )
SHAREHOLDERS' FUNDS |  |  | 1,659,406 |  | 1,245,037

For the year ending 31 October 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 Alexander Naughton Director | Mr Loïc Berthou Director | Mr David Skyes Director
17/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Qlarifi Holdings Limited
Statement of Changes in Equity
For The Year Ended 31 October 2025
Statement of Changes in Equity

| Share Capital | Other reserves | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 12 October 2023 | - | - | - | -
Loss for the period and total comprehensive income | - | - | (78,578 ) | (78,578)
Arising on shares issued during the period | 1 | - | - | 1
Movements type A | - | 1,323,614 | - | 1,323,614
As at 31 October 2024 and 1 November 2024 | 1 | 1,323,614 | (78,578 ) | 1,245,037
Profit for the year and total comprehensive income | - | - | 6,238 | 6,238
Arising on shares issued during the period | - | - | - | -
Movements type A | - | 408,131 | - | 408,131
As at 31 October 2025 | 1 | 1,731,745 | (72,340 ) | 1,659,406

Page 2
Page 3
Qlarifi Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Qlarifi Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15208218 . The registered office is College House 2nd Floor, 17 King Edwards Road, Ruislip, HA4 7AE.
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 financial statements have been prepared on a going concern basis.
At the reporting date, the directors considered that the company had no intention or obligation to liquidate and that it was appropriate to prepare the financial statements on a going concern basis.
Subsequent to the reporting date, the directors resolved to place the company into liquidation. As this decision was taken after 31 October 2025, the effects of the liquidation have not been reflected in the measurement of assets and liabilities at the reporting date.
2.3. Financial Instruments
The company’s SAFE (Simple Agreement for Future Equity) notes are classified as equity instruments as they represent a contractual right to future equity rather than a financial liability. In accordance with FRS 102, these financial instruments are initially recognised at historic cost, which corresponds to the cash received from investors.
Subsequent measurement is at historic cost, with no revaluation or fair value adjustment applied unless there is evidence of impairment or a triggering event requiring reclassification. No interest or dividend expense is recognised in relation to these instruments prior to conversion.
This policy reflects the company's current interpretation based on the terms and conditions of the outstanding SAFEs and will be reviewed in the event of a conversion, revaluation trigger, or change in the relevant contractual provisions.
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. Investments in subsidiaries
Investments in subsidiaries are initially recognised at cost and are subsequently measured at cost less any accumulated impairment losses. Revaluations are not undertaken, and the carrying amount is only adjusted if there is objective evidence of impairment. This approach reflects the company’s policy to measure subsidiary investments using the cost model in accordance with FRS 102.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 1,660,606 |  | 791,493
Other debtors | 1 |  | 1
| 1,660,607 |  | 791,494

5. Current Asset Investments

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 1 |  | 1

Page 3
Page 4
Qlarifi Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Other creditors | 1,500 |  | 1,500
| 1,500 |  | 1,501

7. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 1 |  | 1
Amount of Allotted, Called Up Share Capital | 1 |  | 1

8. Post Balance Sheet Events
Subsequent to the reporting date, the directors resolved to liquidate the company.
This decision was taken after 31 October 2025 and therefore represents a non-adjusting event after the end of the reporting period in accordance with FRS 102 Section 32 – Events after the End of the Reporting Period.
The effects of the liquidation have not been reflected in the financial statements, as the conditions giving rise to the liquidation did not exist at the reporting date. The event is disclosed as it is considered to be material to an understanding of the financial statements.
9. Group Accounts and Exemption from Consolidation
Qlarifi Holdings Limited is a parent company within the meaning of the Companies Act 2006.
At the reporting date, the company owned and controlled 100% of the issued share capital of its subsidiary undertaking, Qlarifi Limited.
Under section 399 of the Companies Act 2006, a parent company is normally required to prepare consolidated group financial statements unless it qualifies for, and elects to apply, an exemption from that requirement.
The directors have considered the provisions of Part 15, Chapter 4 of the Companies Act 2006, including sections 399 to 402, and have concluded that the company qualifies for the small group exemption from preparing consolidated financial statements. The group meets the criteria for a small group and none of the conditions exist that would require the preparation of group accounts.
Accordingly, the company has not prepared consolidated financial statements. These financial statements present the financial position and results of Qlarifi Holdings Limited on a single entity basis only and do not include the assets, liabilities or results of its subsidiary undertaking.
The financial statements of Qlarifi Limited are prepared separately.
Page 4