Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2024 29 September 2023 false 24 March 2026 1 January 2025 31 December 2025 31 December 2025 15174645 Ms Ida Rigmor Jansson Mr Oliver Sten Lundgren Goodwille Limited Skolon AB Pirgatan 13, Karlshamn, 374 35 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15174645 2024-12-31 15174645 2025-12-31 15174645 2025-01-01 2025-12-31 15174645 frs-core:CurrentFinancialInstruments 2025-12-31 15174645 frs-core:ShareCapital 2025-12-31 15174645 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15174645 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15174645 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15174645 frs-bus:SmallEntities 2025-01-01 2025-12-31 15174645 frs-bus:Audited 2025-01-01 2025-12-31 15174645 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15174645 1 2025-01-01 2025-12-31 15174645 frs-bus:Director1 2025-01-01 2025-12-31 15174645 frs-bus:Director2 2025-01-01 2025-12-31 15174645 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 15174645 frs-countries:EnglandWales 2025-01-01 2025-12-31 15174645 2023-09-28 15174645 2024-12-31 15174645 2023-09-29 2024-12-31 15174645 frs-core:CurrentFinancialInstruments 2024-12-31 15174645 frs-core:WithinOneYear 2024-12-31 15174645 frs-core:ShareCapital 2024-12-31 15174645 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15174645
Skolon UK Ltd
Financial Statements
For The Year Ended 31 December 2025
Goodwille Limited
Skolon UK Ltd
Contents
Contents

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

Page 1
Skolon UK Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15174645

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 144,905 |  | 128,099 |
Cash at bank and in hand |  | 83,719 |  | 93,622 |
|  | 228,624 |  | 221,721 |
Creditors: Amounts Falling Due Within One Year | 5 | (939,868 ) |  | (445,927 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (711,244 ) |  | (224,206 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (711,244 ) |  | (224,206 )
NET LIABILITIES |  |  | (711,244 ) |  | (224,206 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (711,344 ) |  | (224,306 )
SHAREHOLDERS' FUNDS |  |  | (711,244) |  | (224,206)

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 Ida Rigmor Jansson Director
24/03/2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Skolon UK Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Skolon UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15174645 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
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 prior year figures are unaudited.
2.2. Going Concern Disclosure
These financial statements have been prepared on the going concern basis, which assumes that the company will be able to meet its financial obligations as they fall due for payment for the foreseeable future. The company is reliant upon the continued support of its parent undertaking, Skolon AB, to be able to do this. Skolon AB has indicated to the directors, that support will be provided as it is required.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
2.4. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.5. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. 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.
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.
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Page 3
Skolon UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
2.9. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.10. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.11. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.12. Disclosure of long or short period
The company was incorporated on 29 September 2023. The comparative financial statements figures are therefore for the long period from 29 September 2023 to 31 December 2024.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2024: 1)
3 1
4. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 57,786 |  | 50,352
Prepayments and accrued income | 84,719 |  | 73,188
Other debtors | 2,400 |  | 2,400
VAT | - |  | 2,159
| 144,905 |  | 128,099

Page 3
Page 4
Skolon UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,375 |  | 33,036
Other taxes and social security | 7,540 |  | 10,088
VAT | 296 |  | -
Other creditors | 215 |  | 717
Accruals and deferred income | 114,673 |  | 37,893
Amounts owed to group undertakings | 801,769 |  | 364,193
| 939,868 |  | 445,927

6. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 12,250
| - |  | 12,250

8. Dividends
No dividends were proposed or paid during the period.
9. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Skolon AB , incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, Pirgatan 13, Karlshamn, 374 35 . The ultimate controlling party is Skolon AB who controls 100% of the shares of Skolon UK Ltd .
Page 4
Page 5
Skolon UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Audit Information
The auditor's report on the accounts of Skolon UK Ltd for the year ended 31 December 2025 was unqualified.
The auditors emphasised the following matter without qualifying their report:
We would like to draw your attention to the fact that the prior period figures are unaudited.
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock Chartered Accountants , Statutory Auditor.

Bourner Bullock Chartered Accountants 114 St Martin's Lane London WC2N 4BE

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