Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 11 February 2026 1 January 2025 31 December 2025 31 December 2025 05351115 President Thomas Riedel Mr Frank Eischet Mr Paul Rivens true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05351115 2024-12-31 05351115 2025-12-31 05351115 2025-01-01 2025-12-31 05351115 frs-core:CurrentFinancialInstruments 2025-12-31 05351115 frs-core:BetweenOneFiveYears 2025-12-31 05351115 frs-core:ComputerEquipment 2025-12-31 05351115 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05351115 frs-core:ComputerEquipment 2024-12-31 05351115 frs-core:FurnitureFittings 2025-12-31 05351115 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05351115 frs-core:FurnitureFittings 2024-12-31 05351115 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 05351115 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 05351115 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05351115 frs-core:PlantMachinery 2025-12-31 05351115 frs-core:PlantMachinery 2025-01-01 2025-12-31 05351115 frs-core:PlantMachinery 2024-12-31 05351115 frs-core:WithinOneYear 2025-12-31 05351115 frs-core:ShareCapital 2025-12-31 05351115 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05351115 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05351115 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05351115 frs-bus:SmallEntities 2025-01-01 2025-12-31 05351115 frs-bus:Audited 2025-01-01 2025-12-31 05351115 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05351115 1 2025-01-01 2025-12-31 05351115 frs-bus:Director1 2025-01-01 2025-12-31 05351115 frs-bus:Director2 2025-01-01 2025-12-31 05351115 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05351115 frs-countries:EnglandWales 2025-01-01 2025-12-31 05351115 2023-12-31 05351115 2024-12-31 05351115 2024-01-01 2024-12-31 05351115 frs-core:CurrentFinancialInstruments 2024-12-31 05351115 frs-core:BetweenOneFiveYears 2024-12-31 05351115 frs-core:WithinOneYear 2024-12-31 05351115 frs-core:ShareCapital 2024-12-31 05351115 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05351115
Riedel Communications Ltd
Financial Statements
For The Year Ended 31 December 2025
Riedel Communications Ltd
Contents
Contents

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

Page 1
Riedel Communications Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05351115

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 193,518 |  | 2,360
|  |  | 193,518 |  | 2,360
CURRENT ASSETS
Debtors | 5 | 730,204 |  | 713,671 |
Cash at bank and in hand |  | 6,331 |  | 55,398 |
|  | 736,535 |  | 769,069 |
Creditors: Amounts Falling Due Within One Year | 6 | (752,801 ) |  | (414,817 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,266 ) |  | 354,252
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 177,252 |  | 356,612
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (13,053 ) |  | (591 )
NET ASSETS |  |  | 164,199 |  | 356,021
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 164,197 |  | 356,019
SHAREHOLDERS' FUNDS |  |  | 164,199 |  | 356,021

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 Frank Eischet Director
10 February 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Riedel Communications Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Riedel Communications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05351115 . The registered office is Chaplin House Widewater Place, Moorhall Road, Harefield, Uxbridge, Middlesex, UB9 6NS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102, Section 1A (Small Entities Regime).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold | 20% Straight Line
Plant & Machinery | 25% Straight Line
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Sales, marketing and distribution | 34 |  | 28
| 34 |  | 28

Page 2
Page 3
Riedel Communications Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | - | 4,366 | 35,067 | 11,826 | 51,259
Additions | 141,310 | - | 50,110 | 690 | 192,110
As at 31 December 2025 | 141,310 | 4,366 | 85,177 | 12,516 | 243,369
Depreciation
As at 1 January 2025 | - | 4,366 | 35,067 | 9,466 | 48,899
Provided during the period | - | - | - | 952 | 952
As at 31 December 2025 | - | 4,366 | 35,067 | 10,418 | 49,851
Net Book Value
As at 31 December 2025 | 141,310 | - | 50,110 | 2,098 | 193,518
As at 1 January 2025 | - | - | - | 2,360 | 2,360

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 24,072 |  | 30,131
Other debtors | 644,739 |  | 670,491
VAT | 61,393 |  | 13,049
| 730,204 |  | 713,671

Other debtors include amounts owed to Riedel International GmbH : £568,356 (2024 - £670,491).
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 122,924 |  | 39,627
Bank loans and overdrafts | 5,649 |  | 2,798
Corporation tax | 18,822 |  | 45,396
Other taxes and social security | 220,287 |  | 195,205
Other creditors | 171,051 |  | -
Accruals and deferred income | 214,068 |  | 131,791
| 752,801 |  | 414,817

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 13,053 |  | 591

Page 3
Page 4
Riedel Communications Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

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

9. Other Commitments
At the end of the period the company had annual commitments under non-cancellable operating leases as detailed below. During the year the company occupied premises under an operating lease. The term of the lease is for a period of 10 years, commencing 23 September 2025, with a break clause on the fifth anniversary. The lease included an initial rent free period of twelve months.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 103,032 |  | 25,048
Later than one year and not later than five years | 412,128 |  | -
| 515,160 |  | 25,048

10. Related Party Transactions
The amounts included within sales are sales to Riedel International GmbH - £4,570,951 (£2024 - 3,673,287)
11. Ultimate Controlling Party
The company's ultimate controlling company is Riedel Holding GmbH by virtue of its ownership of Riedel Communications GmbH and Riedel International GmbH which owns 100% of the issued share capital of the company.
12. Audit Information
The auditor's report on the accounts of Riedel Communications Ltd for the year ended 31 December 2025 was unqualified. The audit report was signed on 11 February 2026.
The auditor's report was signed by Simon Pusey (Senior Statutory Auditor) for and on behalf of Keith Graham Chartered Accountants, Suite 2 Wesley Chambers Queens Road Aldershot Hampshire GU11 3JD , Statutory Auditor.
Page 4