Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03892154 Mr T A THORPE Miss R E BARNETT Mr D C BERTRAM Mr S MURRAY Mr J ROBERTS Mr M VADAGNINI Mr J WRIGHT Mr T A THORPE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03892154 2024-12-31 03892154 2025-12-31 03892154 2025-01-01 2025-12-31 03892154 frs-core:CurrentFinancialInstruments 2025-12-31 03892154 frs-core:FurnitureFittings 2025-12-31 03892154 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03892154 frs-core:FurnitureFittings 2024-12-31 03892154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 03892154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 03892154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 03892154 frs-core:SharePremium 2025-12-31 03892154 frs-core:ShareCapital 2025-12-31 03892154 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03892154 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03892154 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03892154 frs-bus:SmallEntities 2025-01-01 2025-12-31 03892154 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03892154 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03892154 frs-bus:Director1 2025-01-01 2025-12-31 03892154 frs-bus:Director2 2025-01-01 2025-12-31 03892154 frs-bus:Director3 2025-01-01 2025-12-31 03892154 frs-bus:Director4 2025-01-01 2025-12-31 03892154 frs-bus:Director5 2025-01-01 2025-12-31 03892154 frs-bus:Director6 2025-01-01 2025-12-31 03892154 frs-bus:Director7 2025-01-01 2025-12-31 03892154 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03892154 frs-countries:EnglandWales 2025-01-01 2025-12-31 03892154 2023-12-31 03892154 2024-12-31 03892154 2024-01-01 2024-12-31 03892154 frs-core:CurrentFinancialInstruments 2024-12-31 03892154 frs-core:SharePremium 2024-12-31 03892154 frs-core:ShareCapital 2024-12-31 03892154 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03892154
EUK CONSULTING LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Farringdon & Co
Chartered Accountants
176 Franciscan Road
London
SW17 8HH
EUK CONSULTING LIMITED
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
EUK CONSULTING LIMITED
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 03892154

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,624 |  | 48,832
|  |  | 36,624 |  | 48,832
CURRENT ASSETS
Debtors | 5 | 143,932 |  | 163,481 |
Cash at bank and in hand |  | 454,930 |  | 570,631 |
|  | 598,862 |  | 734,112 |
Creditors: Amounts Falling Due Within One Year | 6 | (357,715 ) |  | (541,689 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 241,147 |  | 192,423
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 277,771 |  | 241,255
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,802 ) |  | (9,087 )
NET ASSETS |  |  | 270,969 |  | 232,168
CAPITAL AND RESERVES
Called up share capital | 7 |  | 5 |  | 5
Share premium account |  |  | 5,175 |  | 5,175
Income Statement |  |  | 265,789 |  | 226,988
SHAREHOLDERS' FUNDS |  |  | 270,969 |  | 232,168

Page 1
Page 2
EUK CONSULTING LIMITED
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr D C BERTRAM Director
07/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
EUK CONSULTING LIMITED
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
EUK CONSULTING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03892154 . The registered office is 176 Franciscan Road, London, SW17 8HH.
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 for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured 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:

Leasehold | 10% straight line
Fixtures & Fittings | 25% reducing balance

2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Page 3
Page 4
EUK CONSULTING LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Pensions
The company operates a defined contribution pension scheme for some of its staff. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 13)
14 13
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 January 2025 | 10,034 | 331,057 | 341,091
As at 31 December 2025 | 10,034 | 331,057 | 341,091
Depreciation
As at 1 January 2025 | 10,034 | 282,225 | 292,259
Provided during the period | - | 12,208 | 12,208
As at 31 December 2025 | 10,034 | 294,433 | 304,467
Net Book Value
As at 31 December 2025 | - | 36,624 | 36,624
As at 1 January 2025 | - | 48,832 | 48,832

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 69,771 |  | 81,493
Prepayments and accrued income | 21,057 |  | 25,515
Other debtors | 53,104 |  | 56,473
| 143,932 |  | 163,481

Page 4
Page 5
EUK CONSULTING LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,498 |  | 5,094
PAYE and NIC | 22,305 |  | 23,060
VAT | 31,369 |  | 79,636
Accruals and deferred income | 301,543 |  | 433,899
| 357,715 |  | 541,689

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

8. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
9. Related Party Transactions
The company advanced £56473,during the year 2024, to EUK Consulting SA, a company registered in Belgium and in which the directors of this company have controlling interest. This advance is interest free and is repayable on demand. The balance oitstanding as at 31 December 2025 was £53104.
Page 5