Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14944419 Kwok Fai Chan Chui King Fong Getground Secretary Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14944419 2024-12-31 14944419 2025-12-31 14944419 2025-01-01 2025-12-31 14944419 frs-core:CurrentFinancialInstruments 2025-12-31 14944419 frs-core:ShareCapital 2025-12-31 14944419 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 14944419 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 14944419 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14944419 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14944419 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14944419 frs-bus:SmallEntities 2025-01-01 2025-12-31 14944419 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14944419 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14944419 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 14944419 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 14944419 frs-bus:Director1 2025-01-01 2025-12-31 14944419 frs-bus:Director1 2024-12-31 14944419 frs-bus:Director1 2025-12-31 14944419 frs-bus:Director2 2025-01-01 2025-12-31 14944419 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 14944419 frs-core:CurrentFinancialInstruments 1 2025-12-31 14944419 frs-core:CurrentFinancialInstruments 2 2025-12-31 14944419 frs-countries:EnglandWales 2025-01-01 2025-12-31 14944419 2023-12-31 14944419 2024-12-31 14944419 2024-01-01 2024-12-31 14944419 frs-core:CurrentFinancialInstruments 2024-12-31 14944419 frs-core:ShareCapital 2024-12-31 14944419 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14944419 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 14944419 frs-core:CurrentFinancialInstruments 1 2024-12-31 14944419 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 14944419
GG-115-658 Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14944419
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 160,000 160,000
160,000 160,000
CURRENT ASSETS
Debtors 5 23,338 18,525
Cash at bank and in hand 85 378
23,423 18,903
Creditors: Amounts Falling Due Within One Year 6 (151,036 ) (151,486 )
NET CURRENT ASSETS (LIABILITIES) (127,613 ) (132,583 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,387 27,417
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,791 ) (3,791 )
NET ASSETS 28,596 23,626
CAPITAL AND RESERVES
Called up share capital 7 100 100
Fair value reserve 9 16,161 16,161
Profit and Loss Account 12,335 7,365
SHAREHOLDERS' FUNDS 28,596 23,626
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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
Kwok Fai Chan
Director
Chui King Fong
Director
14/04/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
GG-115-658 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14944419 . The registered office is 1 Lyric Square, London, W6 0NB.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 160,000
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5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 139 181
Other debtors - GG-639-158 Limited 284 284
Other debtors - GG-739-157 Limited 10,000 10,000
Other debtors - GG-672-858 Limited 8,000 8,000
Called up share capital not paid 4,915 60
23,338 18,525
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 1,282 1,712
Other creditors - GG-913-513 Limited 59,124 59,144
Directors' loan accounts 90,630 90,630
151,036 151,486
7. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 4,915 60
Called Up Share Capital has been paid up (4,815) 40
Amount of Allotted, Called Up Share Capital 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Kwok Chan - 4,895 - - 4,895
The above loan is unsecured, interest free and repayable on demand.
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 16,161 7,365
Profit for the year and total comprehensive income - 4,970
As at 31 December 2025 16,161 12,335
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