Acorah Software Products - Accounts Production 18.1.170 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13118380 Mr Mehdi Malekmohammadi Ms Audrey Teo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13118380 2025-01-31 13118380 2026-01-31 13118380 2025-02-01 2026-01-31 13118380 frs-core:ShareCapital 2026-01-31 13118380 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 13118380 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 13118380 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13118380 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13118380 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13118380 frs-bus:SmallEntities 2025-02-01 2026-01-31 13118380 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13118380 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13118380 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31 13118380 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-01-31 13118380 frs-core:ListedExchangeTraded 2026-01-31 13118380 frs-core:ListedExchangeTraded 2025-01-31 13118380 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-01-31 13118380 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-01-31 13118380 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-01-31 13118380 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-01-31 13118380 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-01-31 13118380 frs-bus:Director1 2025-02-01 2026-01-31 13118380 frs-bus:Director2 2025-02-01 2026-01-31 13118380 frs-countries:EnglandWales 2025-02-01 2026-01-31 13118380 2024-01-31 13118380 2025-01-31 13118380 2024-02-01 2025-01-31 13118380 frs-core:ShareCapital 2025-01-31 13118380 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13118380 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31
Registered number: 13118380
Cerberus Management Investments Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Cerberus Management Investments Limited
Contents
Contents

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

Page 1
Cerberus Management Investments Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 13118380

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 545,000 |  | 482,688
|  |  | 545,000 |  | 482,688
CURRENT ASSETS
Cash at bank and in hand |  | 1,677 |  | 1,107 |
|  | 1,677 |  | 1,107 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,402 ) |  | (1,086 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (725 ) |  | 21
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 544,275 |  | 482,709
NET ASSETS |  |  | 544,275 |  | 482,709
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Fair value reserve | 7 |  | 236,172 |  | 178,969
Profit and Loss Account |  |  | 308,101 |  | 303,738
SHAREHOLDERS' FUNDS |  |  | 544,275 |  | 482,709

For the year ending 31 January 2026 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

Ms Audrey Teo Director
13/04/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Cerberus Management Investments Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Cerberus Management Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13118380 . The registered office is 122 Elektron Tower, 12 Blackwall Way, London, E14 9GF.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 482,688
Revaluations | 62,312
As at 31 January 2026 | 545,000
Provision
As at 1 February 2025 | -
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | 545,000
As at 1 February 2025 | 482,688

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,402 |  | 1,086

Page 2
Page 3
Cerberus Management Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

7. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 February 2025 | 178,969 | 303,738
Profit for the year and total comprehensive income | - | 4,363
Movements in fair value reserve | 57,203 | -
As at 31 January 2026 | 236,172 | 308,101

Page 3