Acorah Software Products - Accounts Production 16.8.310 false true true false 24 January 2025 31 December 2025 31 December 2025 16205928 Dr David Pugh Mrs Marta Sjogren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16205928 2025-01-23 16205928 2025-12-31 16205928 2025-01-24 2025-12-31 16205928 frs-core:CurrentFinancialInstruments 2025-12-31 16205928 frs-core:Non-currentFinancialInstruments 2025-12-31 16205928 frs-core:ComputerEquipment 2025-01-24 2025-12-31 16205928 frs-core:PlantMachinery 2025-12-31 16205928 frs-core:PlantMachinery 2025-01-24 2025-12-31 16205928 frs-core:PlantMachinery 2025-01-23 16205928 frs-core:ShareCapital 2025-12-31 16205928 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16205928 frs-bus:PrivateLimitedCompanyLtd 2025-01-24 2025-12-31 16205928 frs-bus:FilletedAccounts 2025-01-24 2025-12-31 16205928 frs-bus:SmallEntities 2025-01-24 2025-12-31 16205928 frs-bus:AuditExempt-NoAccountantsReport 2025-01-24 2025-12-31 16205928 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-24 2025-12-31 16205928 frs-bus:Director1 2025-01-24 2025-12-31 16205928 frs-bus:Director2 2025-01-24 2025-12-31 16205928 frs-countries:EnglandWales 2025-01-24 2025-12-31
Registered number: 16205928
Paebbl UK Limited
Financial Statements
For the Period 24 January 2025 to 31 December 2025
Paebbl UK Limited
Contents
Contents

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

Page 1
Paebbl UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16205928

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,951
|  |  | 3,951
CURRENT ASSETS
Debtors | 5 | 135,697 |
Cash at bank and in hand |  | 26,566 |
|  | 162,263 |
Creditors: Amounts Falling Due Within One Year | 6 | (21,260 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 141,003
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 144,954
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (209,464 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (988 )
NET LIABILITIES |  |  | (65,498 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000
Profit and Loss Account |  |  | (66,498 )
SHAREHOLDERS' FUNDS |  |  | (65,498)

Page 1
Page 2
Paebbl UK Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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

Dr David Pugh Director
26th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Paebbl UK Limited
Notes to the Financial Statements
For the Period 24 January 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Paebbl UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16205928 . The registered office is 5 New Street Square, London, EC4A 3TW.
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.
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 rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
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 | 25% Straight Line

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
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.
...CONTINUED
Page 3
Page 4
Paebbl UK Limited
Notes to the Financial Statements (continued)
For the Period 24 January 2025 to 31 December 2025
2.6. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, 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 period was: 3
3
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 24 January 2025 | -
Additions | 5,268
As at 31 December 2025 | 5,268
Depreciation
As at 24 January 2025 | -
Provided during the period | 1,317
As at 31 December 2025 | 1,317
Net Book Value
As at 31 December 2025 | 3,951
As at 24 January 2025 | -

Page 4
Page 5
Paebbl UK Limited
Notes to the Financial Statements (continued)
For the Period 24 January 2025 to 31 December 2025
5. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 134,119
Other debtors | 1,578
| 135,697

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 6,258
Amounts owed to group undertakings | 1,647
Other creditors | 1,200
Taxation and social security | 12,155
| 21,260

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

| 31 December 2025
--- | ---
| £
Amounts owed to group undertakings | 209,464

8. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 1,000

9. Related Party Transactions
During the period the company was charged interest of £9,331 by it's parent undertaking, Paebbl AB.
At the balance sheet date the company owed Paebbl AB £211,111. The balance is unsecured and repayable on demand.
There were no other related party transactions during the year requiring disclosure under FRS 102 Section 1A.
Page 5