Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04176705 Mr Martin Trew Mr John Rhodes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04176705 2024-12-31 04176705 2025-12-31 04176705 2025-01-01 2025-12-31 04176705 frs-core:CurrentFinancialInstruments 2025-12-31 04176705 frs-core:ComputerEquipment 2025-12-31 04176705 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04176705 frs-core:ComputerEquipment 2024-12-31 04176705 frs-core:FurnitureFittings 2025-12-31 04176705 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04176705 frs-core:FurnitureFittings 2024-12-31 04176705 frs-core:MotorVehicles 2025-12-31 04176705 frs-core:MotorVehicles 2025-01-01 2025-12-31 04176705 frs-core:MotorVehicles 2024-12-31 04176705 frs-core:ShareCapital 2025-12-31 04176705 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04176705 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04176705 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04176705 frs-bus:SmallEntities 2025-01-01 2025-12-31 04176705 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04176705 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04176705 frs-bus:Director1 2025-01-01 2025-12-31 04176705 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04176705 frs-countries:EnglandWales 2025-01-01 2025-12-31 04176705 2023-12-31 04176705 2024-12-31 04176705 2024-01-01 2024-12-31 04176705 frs-core:CurrentFinancialInstruments 2024-12-31 04176705 frs-core:ShareCapital 2024-12-31 04176705 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04176705
Berthold Technologies (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Berthold Technologies (UK) Limited
Contents
Contents

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

Page 1
Berthold Technologies (UK) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04176705

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 21,725 |  | 28,655
|  |  | 21,725 |  | 28,655
CURRENT ASSETS
Stocks | 5 | 155,500 |  | 174,324 |
Debtors | 6 | 345,108 |  | 437,641 |
Cash at bank and in hand |  | 885,294 |  | 957,011 |
|  | 1,385,902 |  | 1,568,976 |
Creditors: Amounts Falling Due Within One Year | 7 | (327,554 ) |  | (366,089 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,058,348 |  | 1,202,887
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,080,073 |  | 1,231,542
NET ASSETS |  |  | 1,080,073 |  | 1,231,542
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 1,070,073 |  | 1,221,542
SHAREHOLDERS' FUNDS |  |  | 1,080,073 |  | 1,231,542

Page 1
Page 2
Berthold Technologies (UK) Limited
Balance Sheet (continued)
As At 31 December 2025
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 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.
The financial statements were approved by the director and authorised for issue on .................................. and were signed
by:

Mr Martin Trew Director
31/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Berthold Technologies (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Berthold Technologies (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04176705 . The registered office is 6 Allied Business Centre, Coldharbour Lane, Harpenden, Hertfordshire, AL5 4UT.
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 as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
- the Company has transferred the significant risks and rewards of ownership to the buyer;
- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably;and
- the costs incurred and the costs to complete the contract can be measured reliably
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their
estimated useful lives, using either a straight line or reducing balance method, as indicated above.
The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted
prospectively if appropriate, or if there is an indication of a significant change since the last reporting
date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount
and are recognised in profit or loss.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

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.
Page 3
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Berthold Technologies (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Financial Instruments
The Company only enters into basic financial instruments 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. 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.
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: 9 (2024: 9)
9 9
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 27,296 | 26,472 | 61,489 | 115,257
Additions | - | - | 1,802 | 1,802
As at 31 December 2025 | 27,296 | 26,472 | 63,291 | 117,059
Depreciation
As at 1 January 2025 | 9,810 | 22,145 | 54,647 | 86,602
Provided during the period | 3,471 | 1,247 | 4,014 | 8,732
As at 31 December 2025 | 13,281 | 23,392 | 58,661 | 95,334

...CONTINUED
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Page 5
Berthold Technologies (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 14,015 | 3,080 | 4,630 | 21,725
As at 1 January 2025 | 17,486 | 4,327 | 6,842 | 28,655

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 155,500 |  | 174,324

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 330,115 |  | 422,610
Prepayments and accrued income | 9,993 |  | 10,031
Other debtors | 5,000 |  | 5,000
| 345,108 |  | 437,641

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 24,282 |  | 30,828
Corporation tax | 50,344 |  | 68,176
Other taxes and social security | 21,896 |  | 17,626
VAT | 63,073 |  | 75,440
Other creditors | 150,384 |  | 160,261
Accruals and deferred income | 10,823 |  | 9,074
Amounts owed to group undertakings | 6,752 |  | 4,684
| 327,554 |  | 366,089

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 300,000 |  | -

10. Related Party Transactions
The smallest group for which consolidated financial statements are prepared which include the resultsof this company is that headed by the ultimate parent company Berthold Technologies GmbH & Co.KG, whose registered office is at Calmbacher Strasse 22, 75323 Bad Wildbad, Germany.
At the year end the company owed the Ultimate Parent Company £6,752 (2024: £4,684)
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