Acorah Software Products - Accounts Production 17.1.130 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10984190 Miss M Marquardt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10984190 2024-12-31 10984190 2025-12-31 10984190 2025-01-01 2025-12-31 10984190 frs-core:CurrentFinancialInstruments 2025-12-31 10984190 frs-core:Non-currentFinancialInstruments 2025-12-31 10984190 frs-core:ComputerEquipment 2025-12-31 10984190 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10984190 frs-core:ComputerEquipment 2024-12-31 10984190 frs-core:PlantMachinery 2025-12-31 10984190 frs-core:PlantMachinery 2025-01-01 2025-12-31 10984190 frs-core:PlantMachinery 2024-12-31 10984190 frs-core:ShareCapital 2025-12-31 10984190 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10984190 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10984190 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10984190 frs-bus:SmallEntities 2025-01-01 2025-12-31 10984190 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10984190 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10984190 frs-bus:Director1 2025-01-01 2025-12-31 10984190 frs-core:CurrentFinancialInstruments 9 2025-12-31 10984190 frs-countries:EnglandWales 2025-01-01 2025-12-31 10984190 2023-12-31 10984190 2024-12-31 10984190 2024-01-01 2024-12-31 10984190 frs-core:CurrentFinancialInstruments 2024-12-31 10984190 frs-core:Non-currentFinancialInstruments 2024-12-31 10984190 frs-core:ShareCapital 2024-12-31 10984190 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10984190 frs-core:CurrentFinancialInstruments 9 2024-12-31
Registered number: 10984190
TheValeLondon Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
dines Accountancy Limited
TheValeLondon Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
TheValeLondon Ltd
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of TheValeLondon Ltd For The Year Ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of TheValeLondon Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of TheValeLondon Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of TheValeLondon Ltd and state those matters that we have agreed to state to the director of TheValeLondon Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TheValeLondon Ltd and its director as a body for our work or for this report.
It is your duty to ensure that TheValeLondon Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of TheValeLondon Ltd . You consider that TheValeLondon Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of TheValeLondon Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Robert Fiford FCCA
18/03/2026

dines Accountancy Limited
ACCA
Edinburgh House
170 Kennington Lane
London
SE11 5DP
Page 1
Page 2
TheValeLondon Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10984190

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,762 |  | 13,318
|  |  | 20,762 |  | 13,318
CURRENT ASSETS
Stocks | 5 | 675,407 |  | 712,794 |
Debtors | 6 | 105,458 |  | 160,517 |
Cash at bank and in hand |  | 51,284 |  | 17,877 |
|  | 832,149 |  | 891,188 |
Creditors: Amounts Falling Due Within One Year | 7 | (103,733 ) |  | (80,791 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 728,416 |  | 810,397
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 749,178 |  | 823,715
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,876,651 ) |  | (1,575,268 )
NET LIABILITIES |  |  | (1,127,473 ) |  | (751,553 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | (1,127,474 ) |  | (751,554 )
SHAREHOLDERS' FUNDS |  |  | (1,127,473) |  | (751,553)

Page 2
Page 3
TheValeLondon 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss M Marquardt Director
18/03/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
TheValeLondon Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
TheValeLondon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10984190 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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 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. The director offers her continued support to the company and will not ask for repayment of the directors loan for at least one year from the balance sheet date.
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:

Plant & Machinery | 10%/20% on cost
Computer Equipment | 33% on cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 4
Page 5
TheValeLondon Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 13,355 | 12,842 | 26,197
Additions | 11,608 | 499 | 12,107
As at 31 December 2025 | 24,963 | 13,341 | 38,304
Depreciation
As at 1 January 2025 | 4,947 | 7,932 | 12,879
Provided during the period | 2,497 | 2,166 | 4,663
As at 31 December 2025 | 7,444 | 10,098 | 17,542
Net Book Value
As at 31 December 2025 | 17,519 | 3,243 | 20,762
As at 1 January 2025 | 8,408 | 4,910 | 13,318

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 675,407 |  | 712,794

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 21,392 |  | 91,768
Prepayments and accrued income | 52,020 |  | 46,053
Other debtors | 12,804 |  | -
VAT | 19,242 |  | 22,696
| 105,458 |  | 160,517

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 66,807 |  | 57,241
Other taxes and social security | 4,089 |  | 842
Other creditors | 19,106 |  | 17,563
Accruals and deferred income | 13,731 |  | 5,145
| 103,733 |  | 80,791

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 1,876,651 |  | 1,575,268

Page 5
Page 6
TheValeLondon Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 6