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 09325311 Mr Christopher Argyle-Robinson Mr Jonathan Murch Mr Alexander Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09325311 2024-12-31 09325311 2025-12-31 09325311 2025-01-01 2025-12-31 09325311 frs-core:CurrentFinancialInstruments 2025-12-31 09325311 frs-core:SharePremium 2025-12-31 09325311 frs-core:ShareCapital 2025-12-31 09325311 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09325311 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09325311 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09325311 frs-bus:SmallEntities 2025-01-01 2025-12-31 09325311 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09325311 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09325311 frs-core:CostValuation 2024-12-31 09325311 frs-core:CostValuation 2025-12-31 09325311 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 09325311 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 09325311 frs-bus:Director1 2025-01-01 2025-12-31 09325311 frs-bus:Director2 2025-01-01 2025-12-31 09325311 frs-bus:Director3 2025-01-01 2025-12-31 09325311 1 2025-01-01 2025-12-31 09325311 frs-countries:EnglandWales 2025-01-01 2025-12-31 09325311 2023-12-31 09325311 2024-12-31 09325311 2024-01-01 2024-12-31 09325311 frs-core:CurrentFinancialInstruments 2024-12-31 09325311 frs-core:SharePremium 2024-12-31 09325311 frs-core:ShareCapital 2024-12-31 09325311 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09325311 1 2024-01-01 2024-12-31
Registered number: 09325311
Red Torch Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Red Torch Holdings Limited
Contents
Contents

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

Page 1
Red Torch Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09325311

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 192,246 |  | 192,246
|  |  | 192,246 |  | 192,246
CURRENT ASSETS
Cash at bank and in hand |  | 30 |  | 132 |
|  | 30 |  | 132 |
Creditors: Amounts Falling Due Within One Year | 5 | (137,312 ) |  | (138,192 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (137,282 ) |  | (138,060 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 54,964 |  | 54,186
NET ASSETS |  |  | 54,964 |  | 54,186
CAPITAL AND RESERVES
Called up share capital |  |  | 1,734 |  | 1,734
Share premium account |  |  | 52,404 |  | 50,843
Profit and Loss Account |  |  | 826 |  | 1,609
SHAREHOLDERS' FUNDS |  |  | 54,964 |  | 54,186

Page 1
Page 2
Red Torch Holdings Limited
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.
On behalf of the board

Mr Jonathan Murch Director
13 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Red Torch Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Red Torch Holdings Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 09325311 . The registered office is Unit 37 1st Floor Tileyard Studios, Tileyard Road, London, England, N7 9AH.
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. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
2.3. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.4. Preparation of consolidated financial statements
The financial statements contain information about Red Torch Holdings 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.
2.5. Not trading
The company did not trade throughout year ended 31 December 2025.
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 3 |  | 4
| 3 |  | 4

Page 3
Page 4
Red Torch Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 192,246
As at 31 December 2025 | 192,246
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 192,246
As at 1 January 2025 | 192,246

Red Torch Ltd
The company holds 100% of the share capital in Red Torch Ltd.
Profit for the year: £334,312
Capital and reserves: £979,025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 136,910 |  | 136,190
Other creditors | 402 |  | 2,002
| 137,312 |  | 138,192

6. Related Party Transactions
The amount due to the group undertaking at the year end was £136,910 (2024: £136,190).
Page 4