Acorah Software Products - Accounts Production 16.8.310 false true 31 January 2025 1 February 2024 false 1 February 2025 31 December 2025 31 December 2025 07904826 Mr Joshua Hough Mr John Crowell Mr Hansaka Fernando Mr Maurice Andre Hernandez Brodies Secretarial Services Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07904826 2025-01-31 07904826 2025-12-31 07904826 2025-02-01 2025-12-31 07904826 frs-core:CurrentFinancialInstruments 2025-12-31 07904826 frs-core:ComputerEquipment 2025-12-31 07904826 frs-core:ComputerEquipment 2025-02-01 2025-12-31 07904826 frs-core:ComputerEquipment 2025-01-31 07904826 frs-core:FurnitureFittings 2025-12-31 07904826 frs-core:FurnitureFittings 2025-02-01 2025-12-31 07904826 frs-core:FurnitureFittings 2025-01-31 07904826 frs-core:PlantMachinery 2025-02-01 2025-12-31 07904826 frs-core:OtherReservesSubtotal 2025-12-31 07904826 frs-core:SharePremium 2025-12-31 07904826 frs-core:ShareCapital 2025-12-31 07904826 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07904826 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2025-12-31 07904826 frs-bus:FilletedAccounts 2025-02-01 2025-12-31 07904826 frs-bus:SmallEntities 2025-02-01 2025-12-31 07904826 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-12-31 07904826 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-12-31 07904826 1 2025-02-01 2025-12-31 07904826 frs-core:CostValuation 2025-01-31 07904826 frs-core:CostValuation 2025-12-31 07904826 frs-core:ProvisionsForImpairmentInvestments 2025-01-31 07904826 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 07904826 frs-bus:Director1 2025-02-01 2025-12-31 07904826 frs-bus:Director2 2025-02-01 2025-12-31 07904826 frs-bus:Director3 2025-02-01 2025-12-31 07904826 frs-bus:Director4 2025-02-01 2025-12-31 07904826 frs-bus:CompanySecretary1 2025-02-01 2025-12-31 07904826 frs-countries:EnglandWales 2025-02-01 2025-12-31 07904826 2024-01-31 07904826 2025-01-31 07904826 2024-02-01 2025-01-31 07904826 frs-core:CurrentFinancialInstruments 2025-01-31 07904826 frs-core:OtherReservesSubtotal 2025-01-31 07904826 frs-core:SharePremium 2025-01-31 07904826 frs-core:ShareCapital 2025-01-31 07904826 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 07904826
MAS Technicae Group (International) Ltd
Unaudited Financial Statements
For the Period 1 February 2025 to 31 December 2025
Blackman Terry Accountants Limited
MAS Technicae Group (International) Ltd
Contents
Contents

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

Page 1
MAS Technicae Group (International) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07904826

| 31 December 2025 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,690 |  | 16,374
Investments | 5 |  | 1,001 |  | 1,001
|  |  | 15,691 |  | 17,375
CURRENT ASSETS
Debtors | 6 | 404,364 |  | 107,202 |
Cash at bank and in hand |  | 877,921 |  | 148,695 |
|  | 1,282,285 |  | 255,897 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,147,594 ) |  | (6,343,976 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,865,309 ) |  | (6,088,079 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,849,618 ) |  | (6,070,704 )
NET LIABILITIES |  |  | (2,849,618 ) |  | (6,070,704 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 5,538 |  | 3,090
Share premium account |  |  | 10,775,228 |  | 4,037,161
Other reserves |  |  | 110,964 |  | -
Profit and Loss Account |  |  | (13,741,348 ) |  | (10,110,955 )
SHAREHOLDERS' FUNDS |  |  | (2,849,618) |  | (6,070,704)

Page 1
Page 2
MAS Technicae Group (International) Ltd
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

Mr Joshua Hough Director
07/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MAS Technicae Group (International) Ltd
Notes to the Financial Statements
For the Period 1 February 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
MAS Technicae Group (International) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07904826 . The registered office is Bolney Place Cowfold Road, Bolney, Haywards Heath, West Sussex, RH17 5QT .
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. 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.
2.3. 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 | 20% Reducing Balance
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 20% Reducing Balance

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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 43 (2025: 34)
43 34
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 20,082 | 56,286 | 76,368
Additions | - | 2,297 | 2,297
As at 31 December 2025 | 20,082 | 58,583 | 78,665
Depreciation
As at 1 February 2025 | 17,493 | 42,501 | 59,994
Provided during the period | 1,033 | 2,948 | 3,981
As at 31 December 2025 | 18,526 | 45,449 | 63,975

...CONTINUED
Page 3
Page 4
MAS Technicae Group (International) Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025

Net Book Value
As at 31 December 2025 | 1,556 | 13,134 | 14,690
As at 1 February 2025 | 2,589 | 13,785 | 16,374

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 1,001
As at 31 December 2025 | 1,001
Provision
As at 1 February 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1,001
As at 1 February 2025 | 1,001

6. Debtors

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 336,131 |  | 42,975
Other debtors | 68,233 |  | 64,227
| 404,364 |  | 107,202

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 33,739 |  | 20,385
Other loans | - |  | 3,599,329
Amounts owed to group undertakings | 3,953,928 |  | 2,660,756
Other creditors | 87,329 |  | 17,222
Taxation and social security | 72,598 |  | 46,284
| 4,147,594 |  | 6,343,976

8. Share Capital

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5,538 |  | 3,090

Page 4
Page 5
MAS Technicae Group (International) Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
9. Related Party Transactions
The company has utilised the related party disclosure exemption available for The MAS Group of companies under FRS102 (S33).
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent is Ak Cll Bidco Limited, incorporated in England and Wales.
The ultimate parent is AK CLL TOPCO LIMITED, incorporated in England and Wales.
Page 5