Acorah Software Products - Accounts Production 18.1.170 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09431497 Mr Steven Brooks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09431497 2024-12-31 09431497 2025-12-31 09431497 2025-01-01 2025-12-31 09431497 frs-core:CurrentFinancialInstruments 2025-12-31 09431497 frs-core:Non-currentFinancialInstruments 2025-12-31 09431497 frs-core:ShareCapital 2025-12-31 09431497 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09431497 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09431497 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09431497 frs-bus:SmallEntities 2025-01-01 2025-12-31 09431497 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09431497 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09431497 frs-core:UnlistedNon-exchangeTraded 2025-12-31 09431497 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09431497 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09431497 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 09431497 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09431497 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 09431497 frs-bus:Director1 2025-01-01 2025-12-31 09431497 frs-countries:EnglandWales 2025-01-01 2025-12-31 09431497 2023-12-31 09431497 2024-12-31 09431497 2024-01-01 2024-12-31 09431497 frs-core:CurrentFinancialInstruments 2024-12-31 09431497 frs-core:Non-currentFinancialInstruments 2024-12-31 09431497 frs-core:ShareCapital 2024-12-31 09431497 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09431497
Boultbee Ldn Investment Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Back Office Support Solutions Ltd
Unit 326 Canalot Studios
222 Kensal Road
London
W10 5BN
Boultbee Ldn Investment Ltd
Contents
Contents

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

Page 1
Boultbee Ldn Investment Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09431497

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 101 |  | 101
|  |  | 101 |  | 101
CURRENT ASSETS
Debtors | 5 | 8,155,000 |  | 8,837,636 |
Cash at bank and in hand |  | 392 |  | 2,360 |
|  | 8,155,392 |  | 8,839,996 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,945 ) |  | (15 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,146,447 |  | 8,839,981
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,146,548 |  | 8,840,082
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (8,155,000 ) |  | (8,845,000 )
NET LIABILITIES |  |  | (8,452 ) |  | (4,918 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (8,552 ) |  | (5,018 )
SHAREHOLDERS' FUNDS |  |  | (8,452) |  | (4,918)

Page 1
Page 2
Boultbee Ldn Investment 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.
On behalf of the board

Mr Steven Brooks Director
13th January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Boultbee Ldn Investment Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Boultbee Ldn Investment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09431497 . The registered office is 117 George Street, London, W1H 7HF.
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 company made a profit for the year but the balance sheet at the year end date shows an insolvent position. The directors have arranged adequate funding to finance the company's continuing activities and to enable it to pay its debts as and when they fall due for payment, and accordingly they consider that the company is a going concern and thus the financial statements have been prepared on this basis.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
2.4. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they have measured at cost less any accumulated impairment losses. Changes in fair value are recognised in the revaluation reserve.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 101
As at 31 December 2025 | 101
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 101
As at 1 January 2025 | 101

Page 3
Page 4
Boultbee Ldn Investment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | - |  | (7,364)
Due after more than one year
Amounts owed by group undertakings | 8,155,000 |  | 8,845,000
| 8,155,000 |  | 8,837,636

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18 |  | 15
Amounts owed to group undertakings | 8,926 |  | -
Other creditors | 1 |  | -
| 8,945 |  | 15

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 8,155,000 |  | 8,845,000

8. Related Party Transactions
The company's ultimate parent is S B Squared Holding Limited, incorporated in the United Kingdom. During the accounting period, the company owed £8,926 (2023: £7,363) to its parent company.
At the end of the year, the company owes £0 (2024: £8,845,000) to St Albans HB Limited.
At the end of the period, the amount due to the company from St Albans (Maltings 4) Limited was £0 (2024: £8,845,000).
Ultimate Controlling Party
The ultimate controlling party is Mr S B Brooks.
Page 4