Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03465424 Mr M C Aljoe Mrs S J Aljoe Mr J M Aljoe Mrs S J Aljoe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03465424 2024-12-31 03465424 2025-12-31 03465424 2025-01-01 2025-12-31 03465424 frs-core:CurrentFinancialInstruments 2025-12-31 03465424 frs-core:ShareCapital 2025-12-31 03465424 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03465424 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03465424 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03465424 frs-bus:SmallEntities 2025-01-01 2025-12-31 03465424 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03465424 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03465424 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03465424 frs-bus:OrdinaryShareClass1 2025-12-31 03465424 frs-bus:Director1 2025-01-01 2025-12-31 03465424 frs-bus:Director2 2025-01-01 2025-12-31 03465424 frs-bus:Director3 2025-01-01 2025-12-31 03465424 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03465424 frs-core:CurrentFinancialInstruments 1 2025-12-31 03465424 frs-countries:EnglandWales 2025-01-01 2025-12-31 03465424 2023-12-31 03465424 2024-12-31 03465424 2024-01-01 2024-12-31 03465424 frs-core:CurrentFinancialInstruments 2024-12-31 03465424 frs-core:ShareCapital 2024-12-31 03465424 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03465424 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 03465424 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 03465424
Abbey International Events LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ripe LLP
9a Burroughs Gardens
London
NW4 4AU
Abbey International Events LTD
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Abbey International Events LTD
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr M C Aljoe
| Mrs S J Aljoe
| Mr J M Aljoe
Secretary | Mrs S J Aljoe
Company Number | 03465424
Registered Office | 9a Burroughs Gardens
| London
| NW4 4AU
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Abbey International Events LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03465424

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 453,234 |  | 453,684 |
Cash at bank and in hand |  | 109,357 |  | 90,411 |
|  | 562,591 |  | 544,095 |
Creditors: Amounts Falling Due Within One Year | 5 | (147,865 ) |  | (129,429 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 414,726 |  | 414,666
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 414,726 |  | 414,666
NET ASSETS |  |  | 414,726 |  | 414,666
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 413,726 |  | 413,666
SHAREHOLDERS' FUNDS |  |  | 414,726 |  | 414,666

Page 2
Page 3
Abbey International Events 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.
The financial statements were approved by the board of directors on 5 April 2026 and were signed on its behalf by:

Mr M C Aljoe Director
05/04/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Abbey International Events LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Abbey International Events LTD is a private company, limited by shares, incorporated in England & Wales, registered number 03465424 .
The registered office is 9a Burroughs Gardens, London, NW4 4AU .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
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 financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
The financial statements contain information about Abbey International Events Limited as an individual
company and do not contain consolidated financial information as the parent of a group. The company
has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.
Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies
as a small company.
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 rendering of services. Turnover is reduced for estimated customer returns, 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.
2.3. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 4
Page 5
Abbey International Events LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. 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.
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 year, 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.
2.5.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary
course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised
cost using the effective interest method, less provision for impairment. A provision for the impairment of trade
debtors is established when there is objective evidence that the company will not be able to collect all
amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the company does not have
an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve
months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 5
Page 6
Abbey International Events LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 450
Amounts owed by group undertakings | 453,234 |  | 453,234
| 453,234 |  | 453,684

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 38 |  | 2,727
Other creditors (1) | 5,499 |  | -
Accruals and deferred income | 2,952 |  | 2,460
Directors' loan accounts | - |  | 5,000
Amounts owed to group undertakings | 139,376 |  | 119,242
| 147,865 |  | 129,429

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
1,000 Ordinary Shares of £ 1.00 each | 1,000 |  | 1,000

7. Related Party Disclosures
Mr M.C. Aljoe is a director of the related companies, with balances at the balance sheet date as follows:
a) Abbey Leisure Group Limited owed £93,103 (2024: £93,103) to the company.
b) Abbey Executive Services Limited owed £7,000 (2024: £7,000) to the company.
c) Helenslea Limited owed £303,370 (2024: £303,370) to the company.
d) Compton Communications Ltd (Formerly known as Abbey Leisure Events Limited) owed £13,808 (2024:
£13,808) to the company.
e) Oberon Properties Limited, a subsidiary company of Abbey Leisure Group Limited owed £35,953 (2024:
£35,953) to the company. (Mr M.C. Aljoe is a director and a shareholder of Abbey Leisure Group Limited).
At the balance sheet date, the company owed:
a) £32,359 (2024: £12,359) to D.A.M. Management Limited, a company in which Mr M.C. Aljoe is a director.
b) £95,656 (2024: £95,622) to Abbey Box Office Limited, a company in which Mr M.C. Aljoe is a director.
c) £11,361 (2024: £11,261) to Abbey Travel Services Limited, a company in which Mr J. Aljoe is a director.
Page 6