Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2024 5 February 2024 false 1 January 2025 31 December 2025 31 December 2025 15468775 Mr Michael Donoghue Mr Stuart Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15468775 2024-12-31 15468775 2025-12-31 15468775 2025-01-01 2025-12-31 15468775 frs-core:CurrentFinancialInstruments 2025-12-31 15468775 frs-core:Non-currentFinancialInstruments 2025-12-31 15468775 frs-core:ComputerEquipment 2025-12-31 15468775 frs-core:ComputerEquipment 2025-01-01 2025-12-31 15468775 frs-core:ComputerEquipment 2024-12-31 15468775 frs-core:SharePremium 2025-12-31 15468775 frs-core:ShareCapital 2025-12-31 15468775 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15468775 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15468775 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15468775 frs-bus:SmallEntities 2025-01-01 2025-12-31 15468775 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15468775 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15468775 frs-core:UnlistedNon-exchangeTraded 2025-12-31 15468775 frs-core:UnlistedNon-exchangeTraded 2024-12-31 15468775 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 15468775 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 15468775 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 15468775 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 15468775 frs-bus:Director1 2025-01-01 2025-12-31 15468775 frs-bus:Director2 2025-01-01 2025-12-31 15468775 frs-countries:EnglandWales 2025-01-01 2025-12-31 15468775 2024-02-04 15468775 2024-12-31 15468775 2024-02-05 2024-12-31 15468775 frs-core:CurrentFinancialInstruments 2024-12-31 15468775 frs-core:Non-currentFinancialInstruments 2024-12-31 15468775 frs-core:SharePremium 2024-12-31 15468775 frs-core:ShareCapital 2024-12-31 15468775 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15468775
Dubious Design Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Dubious Design Ltd
Contents
Contents

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

Page 1
Dubious Design Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15468775

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,786 |  | 4,571
Investments | 5 |  | 1 |  | 1
|  |  | 7,787 |  | 4,572
CURRENT ASSETS
Debtors | 6 | 80,725 |  | 41,698 |
Cash at bank and in hand |  | 701,955 |  | 1,189,196 |
|  | 782,680 |  | 1,230,894 |
Creditors: Amounts Falling Due Within One Year | 7 | (28,795 ) |  | (215,965 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 753,885 |  | 1,014,929
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 761,672 |  | 1,019,501
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (390,060 ) |  | -
NET ASSETS |  |  | 371,612 |  | 1,019,501
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Share premium account |  |  | 1,397,640 |  | 1,397,640
Profit and Loss Account |  |  | (1,026,030 ) |  | (378,141 )
SHAREHOLDERS' FUNDS |  |  | 371,612 |  | 1,019,501

Page 1
Page 2
Dubious Design 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 Michael Donoghue Director
26/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dubious Design Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Dubious Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15468775 . The registered office is C/O Buzzacott Llp, 130 Wood Street, London, EC2V 6DL.
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.
The company is a parent company but is exempt from the requirement to prepare consolidated financial statements by virtue of the small groups exemption contained in section 399 of the Companies Act 2006. The group qualifies as small and therefore, the company has not prepared consolidated financial statements.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Computer Equipment | 3

2.5. Investments
Investments in subsidiary undertakings, associates and other investments are initially recognised at cost. Subsequently, they are measured at cost less any provision for impairment where there is evidence that the investment’s recoverable amount is lower than its carrying value.
Income from investments is recognised when the company’s right to receive payment has been established.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
Page 3
Page 4
Dubious Design 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 | 4,812
Additions | 5,778
As at 31 December 2025 | 10,590
Depreciation
As at 1 January 2025 | 241
Provided during the period | 2,563
As at 31 December 2025 | 2,804
Net Book Value
As at 31 December 2025 | 7,786
As at 1 January 2025 | 4,571

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1
As at 31 December 2025 | 1
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1
As at 1 January 2025 | 1

6. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 73,946 |  | 34,237
Other debtors | 6,779 |  | 7,461
| 80,725 |  | 41,698

Page 4
Page 5
Dubious Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 579 |  | 662
Other creditors | 28,216 |  | 215,303
| 28,795 |  | 215,965

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 390,060 |  | -

Deferred directors’ remuneration costs of £390,060 is included within other creditors. The directors have agreed to defer entitlement to part of their remuneration until the company has sufficient funds to settle these amounts. The creditor has been reclassified as 'creditors due after more than one year'. An amount of £199,160 was included in creditors due within one year in 2024.
9. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Transactions
The company owns 100% of the issued share capital of Dubious Games Development Ltd, registered number 15575406 and registered office 130 Wood Street, London, EC2V 6DL. The principal activity of the subsidiary is that of video game development.
The company has taken advantage of the exemption available to small entities under Section 1A of Financial Reporting Standard 102 from disclosing transactions entered into between wholly-owned members of the group.
Accordingly, no related party transactions with the company’s wholly-owned subsidiary have been disclosed in these financial statements.
Page 5