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 05482245 Mr Timothy Archdeacon Mr Stuart Carlaw Mr Stuart Carlaw true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05482245 2024-12-31 05482245 2025-12-31 05482245 2025-01-01 2025-12-31 05482245 frs-core:CurrentFinancialInstruments 2025-12-31 05482245 frs-core:ComputerEquipment 2025-12-31 05482245 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05482245 frs-core:ComputerEquipment 2024-12-31 05482245 frs-core:FurnitureFittings 2025-12-31 05482245 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05482245 frs-core:FurnitureFittings 2024-12-31 05482245 frs-core:ShareCapital 2025-12-31 05482245 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05482245 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05482245 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05482245 frs-bus:SmallEntities 2025-01-01 2025-12-31 05482245 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05482245 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05482245 1 2025-01-01 2025-12-31 05482245 frs-bus:Director1 2025-01-01 2025-12-31 05482245 frs-bus:Director2 2025-01-01 2025-12-31 05482245 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05482245 frs-countries:EnglandWales 2025-01-01 2025-12-31 05482245 2023-12-31 05482245 2024-12-31 05482245 2024-01-01 2024-12-31 05482245 frs-core:CurrentFinancialInstruments 2024-12-31 05482245 frs-core:ShareCapital 2024-12-31 05482245 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05482245
ABI Research UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
ABI Research UK Limited
Contents
Contents

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

Page 1
ABI Research UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05482245

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 190 |  | 253
|  |  | 190 |  | 253
CURRENT ASSETS
Debtors | 5 | 84,531 |  | 80,290 |
Cash at bank and in hand |  | 88,252 |  | 23,758 |
|  | 172,783 |  | 104,048 |
Creditors: Amounts Falling Due Within One Year | 6 | (31,743,892 ) |  | (29,029,525 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (31,571,109 ) |  | (28,925,477 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (31,570,919 ) |  | (28,925,224 )
NET LIABILITIES |  |  | (31,570,919 ) |  | (28,925,224 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (31,570,920 ) |  | (28,925,225 )
SHAREHOLDERS' FUNDS |  |  | (31,570,919) |  | (28,925,224)

Page 1
Page 2
ABI Research UK 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 Timothy Archdeacon Director
01/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
ABI Research UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ABI Research UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05482245 . The registered office is Oakwood House, Hall Lane, Hadlow Down, East Sussex, TN22 4HQ.
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
These financial statements have been prepared on a going-concern basis. The company has net liabilities as at the balance sheet date and is dependent on the continued financial support of its holding company, Allied Business Intelligence, Inc., a company based in the United States of America, incorporated in Delaware. The directors have received confirmation from the holding company that it intends to provide financial support sufficient to meet its obligations as they fall due, for a period of at least 12 months from the date of approval of these financial statements
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:

Fixtures & Fittings | 25% per annum on a reducing balance basis
Computer Equipment | 33.33% per annum on a straight line basis

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. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2024: 37)
32 37
Page 3
Page 4
ABI Research UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 12,260 | 13,095 | 25,355
As at 31 December 2025 | 12,260 | 13,095 | 25,355
Depreciation
As at 1 January 2025 | 12,007 | 13,095 | 25,102
Provided during the period | 63 | - | 63
As at 31 December 2025 | 12,070 | 13,095 | 25,165
Net Book Value
As at 31 December 2025 | 190 | - | 190
As at 1 January 2025 | 253 | - | 253

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 84,531 |  | 80,290

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 31,636,705 |  | 28,916,705
Other creditors | 107,187 |  | 112,820
| 31,743,892 |  | 29,029,525

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Related Party Transactions
At the balance sheet date, £31,636,705 (2024 - £28,916,705) was due by the company to ABI Research Inc.
9. Ultimate Controlling Party
The immediate parent company is ABI Research Singapore Limited, a company incorporated in Singapore. The ultimate parent company is Allied Business Intelligence Inc., a company incorporated in Delaware, USA, which is the parent of the largest group to consolidate these financial statements. Copies of their financial statements are available at the following address:-
ABI Research Inc
157 Columbus Avenue
4th Floor
New York 10023
USA
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