Acorah Software Products - Accounts Production 18.1.200 false true false 19 July 2024 31 December 2025 31 December 2025 15849006 Mr Stephane Kurgan Queen Digital Entertainment Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15849006 2024-07-18 15849006 2025-12-31 15849006 2024-07-19 2025-12-31 15849006 frs-core:CurrentFinancialInstruments 2025-12-31 15849006 frs-core:PlantMachinery 2025-12-31 15849006 frs-core:PlantMachinery 2024-07-19 2025-12-31 15849006 frs-core:PlantMachinery 2024-07-18 15849006 frs-core:WithinOneYear 2025-12-31 15849006 frs-core:OtherReservesSubtotal 2025-12-31 15849006 frs-core:ShareCapital 2025-12-31 15849006 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15849006 frs-bus:PrivateLimitedCompanyLtd 2024-07-19 2025-12-31 15849006 frs-bus:FilletedAccounts 2024-07-19 2025-12-31 15849006 frs-bus:SmallEntities 2024-07-19 2025-12-31 15849006 frs-bus:AuditExempt-NoAccountantsReport 2024-07-19 2025-12-31 15849006 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-19 2025-12-31 15849006 1 2024-07-19 2025-12-31 15849006 frs-bus:Director1 2024-07-19 2025-12-31 15849006 frs-countries:EnglandWales 2024-07-19 2025-12-31
Registered number: 15849006
QDE Publishing Limited
Financial Statements
For the Period 19 July 2024 to 31 December 2025
QDE Publishing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
QDE Publishing Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15849006

| 31 December 2025
--- | ---
| Notes | $ | $
FIXED ASSETS
Tangible Assets | 4 |  | 1,432
|  |  | 1,432
CURRENT ASSETS
Debtors | 5 | 118,345 |
Cash at bank and in hand |  | 741,906 |
|  | 860,251 |
Creditors: Amounts Falling Due Within One Year | 6 | (339,749 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 520,502
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 521,934
NET ASSETS |  |  | 521,934
CAPITAL AND RESERVES
Called up share capital | 7 |  | 13,171,444
Other reserves |  |  | (10,207 )
Profit and Loss Account |  |  | (12,639,303 )
SHAREHOLDERS' FUNDS |  |  | 521,934

Page 1
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QDE Publishing 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Stephane Kurgan Director
17/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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QDE Publishing Limited
Notes to the Financial Statements
For the Period 19 July 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
QDE Publishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15849006 . The registered office is 3rd Floor 1 Ashley Road, Altrincham, Cheshire, WA14 2DT.
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.
The Company’s functional and presentation currency is United States Dollars (USD).
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.
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:

Plant & Machinery | See below

Depreciation is provided to write off the cost of tangible fixed assets over their useful economic lives on a systematic basis using variable rates.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into US Dollars at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into US Dollars at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 period was: 5
5
Page 3
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QDE Publishing Limited
Notes to the Financial Statements (continued)
For the Period 19 July 2024 to 31 December 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| $
Cost
As at 19 July 2024 | -
Additions | 6,226
As at 31 December 2025 | 6,226
Depreciation
As at 19 July 2024 | -
Provided during the period | 4,794
As at 31 December 2025 | 4,794
Net Book Value
As at 31 December 2025 | 1,432
As at 19 July 2024 | -

5. Debtors

| 31 December 2025
--- | ---
| $
Due within one year
Trade debtors | 23,407
Prepayments and accrued income | 78,979
VAT | 15,959
| 118,345

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| $
Trade creditors | 16,290
Other taxes and social security | 32,445
Other creditors | 6,952
Accruals and deferred income | 284,061
Amounts owed to group undertakings | 1
| 339,749

7. Share Capital

| 31 December 2025
--- | ---
| $
Allotted, Called up and fully paid | 13,171,444

Page 4
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QDE Publishing Limited
Notes to the Financial Statements (continued)
For the Period 19 July 2024 to 31 December 2025
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 December 2025
--- | ---
| $
Not later than one year | 71,330
| 71,330

9. Ultimate Parent Undertaking and Controlling Party
The ultimate controlling party is Queen Digital Entertainment Limited who controls 100% of the shares of QDE Publishing Limited . Queen Digital Entertainment Limited was incorporated in Ireland, company number 737601.
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