Acorah Software Products - Accounts Production 18.1.200 false true false 19 July 2024 31 December 2025 31 December 2025 15848543 Mr Francois BONNEFOY Miss Marion David iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15848543 2024-07-18 15848543 2025-12-31 15848543 2024-07-19 2025-12-31 15848543 frs-core:CurrentFinancialInstruments 2025-12-31 15848543 frs-core:Non-currentFinancialInstruments 2025-12-31 15848543 frs-core:ComputerEquipment 2025-12-31 15848543 frs-core:ComputerEquipment 2024-07-19 2025-12-31 15848543 frs-core:ComputerEquipment 2024-07-18 15848543 frs-core:FurnitureFittings 2025-12-31 15848543 frs-core:FurnitureFittings 2024-07-19 2025-12-31 15848543 frs-core:FurnitureFittings 2024-07-18 15848543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 15848543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-19 2025-12-31 15848543 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-18 15848543 frs-core:PlantMachinery 2025-12-31 15848543 frs-core:PlantMachinery 2024-07-19 2025-12-31 15848543 frs-core:PlantMachinery 2024-07-18 15848543 frs-core:ShareCapital 2025-12-31 15848543 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15848543 frs-bus:PrivateLimitedCompanyLtd 2024-07-19 2025-12-31 15848543 frs-bus:FilletedAccounts 2024-07-19 2025-12-31 15848543 frs-bus:SmallEntities 2024-07-19 2025-12-31 15848543 frs-bus:AuditExempt-NoAccountantsReport 2024-07-19 2025-12-31 15848543 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-19 2025-12-31 15848543 frs-bus:Director1 2024-07-19 2025-12-31 15848543 frs-bus:Director2 2024-07-19 2025-12-31 15848543 frs-countries:EnglandWales 2024-07-19 2025-12-31
Registered number: 15848543
Capital Croissant Limited
Unaudited Financial Statements
For the Period 19 July 2024 to 31 December 2025
Capital Croissant Limited
Contents
Contents

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

Page 1
Capital Croissant Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15848543

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 70,252
|  |  | 70,252
CURRENT ASSETS
Stocks | 5 | 30,000 |
Debtors | 6 | 288,202 |
Cash at bank and in hand |  | 365,945 |
|  | 684,147 |
Creditors: Amounts Falling Due Within One Year | 7 | (125,072 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 559,075
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 629,327
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (856,479 )
NET LIABILITIES |  |  | (227,152 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Profit and Loss Account |  |  | (227,252 )
SHAREHOLDERS' FUNDS |  |  | (227,152)

Page 1
Page 2
Capital Croissant Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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 Francois BONNEFOY Director
15/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Capital Croissant Limited
Notes to the Financial Statements
For the Period 19 July 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Capital Croissant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15848543 . The registered office is Unit 2 Delphi House, Concord Road, London, W3 0SE.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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 | over 5 years
Plant & Machinery | over 5 years
Fixtures & Fittings | over 5 years
Computer Equipment | over 5 years

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Capital Croissant Limited
Notes to the Financial Statements (continued)
For the Period 19 July 2024 to 31 December 2025
2.6. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.7. 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.
2.8. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.9. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 19 July 2024 | - | - | - | - | -
Additions | 16,272 | 45,747 | 4,558 | 8,708 | 75,285
As at 31 December 2025 | 16,272 | 45,747 | 4,558 | 8,708 | 75,285

...CONTINUED
Page 4
Page 5
Capital Croissant Limited
Notes to the Financial Statements (continued)
For the Period 19 July 2024 to 31 December 2025

Depreciation
As at 19 July 2024 | - | - | - | - | -
Provided during the period | 1,483 | 2,662 | 240 | 648 | 5,033
As at 31 December 2025 | 1,483 | 2,662 | 240 | 648 | 5,033
Net Book Value
As at 31 December 2025 | 14,789 | 43,085 | 4,318 | 8,060 | 70,252
As at 19 July 2024 | - | - | - | - | -

5. Stocks

| 31 December 2025
--- | ---
| £
Stock | 30,000

6. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Other debtors | 57,835
Due after more than one year
Amounts owed by group undertakings | 148,895
Other debtors | 81,472
| 230,367
| 288,202

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 63,200
Other creditors | 56,946
Taxation and social security | 4,926
| 125,072

Page 5
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Capital Croissant Limited
Notes to the Financial Statements (continued)
For the Period 19 July 2024 to 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025
--- | ---
| £
Amounts owed to group undertakings | 805,312
Other creditors | 51,167
| 856,479

9. Share Capital

| 31 December 2025
--- | ---
| £
Called Up Share Capital not Paid | 100
Amount of Allotted, Called Up Share Capital | 100

Page 6