Acorah Software Products - Accounts Production 19.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10505844 Mr Eduardo Pereira Mr Eduardo Pereira iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10505844 2024-12-31 10505844 2025-12-31 10505844 2025-01-01 2025-12-31 10505844 frs-core:CurrentFinancialInstruments 2025-12-31 10505844 frs-core:ShareCapital 2025-12-31 10505844 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10505844 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10505844 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10505844 frs-bus:SmallEntities 2025-01-01 2025-12-31 10505844 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10505844 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10505844 frs-bus:Director1 2025-01-01 2025-12-31 10505844 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 10505844 frs-countries:EnglandWales 2025-01-01 2025-12-31 10505844 2023-12-31 10505844 2024-12-31 10505844 2024-01-01 2024-12-31 10505844 frs-core:CurrentFinancialInstruments 2024-12-31 10505844 frs-core:ShareCapital 2024-12-31 10505844 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10505844
Pear Out of Home Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Blayney Accountancy Limited
Suite 11, BSC
Innovation Quarter, Hood Road
Barry
Vale Of Glamorgan
CF62 5QN
Pear Out of Home Ltd
Contents
Contents

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

Page 1
Pear Out of Home Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10505844

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 200 |  | 1,180 |
Cash at bank and in hand |  | 27 |  | 6,487 |
|  | 227 |  | 7,667 |
Creditors: Amounts Falling Due Within One Year | 5 | (258,194 ) |  | (179,880 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (257,967 ) |  | (172,213 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (257,967 ) |  | (172,213 )
NET LIABILITIES |  |  | (257,967 ) |  | (172,213 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (257,968 ) |  | (172,214 )
SHAREHOLDERS' FUNDS |  |  | (257,967) |  | (172,213)

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.
On behalf of the board

Mr Eduardo Pereira Director
10th February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pear Out of Home Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Pear Out of Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10505844 . The registered office is Unit 3, Vale Business Park, Llandow, Vale of Glamorgan, CF71 7PF.
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. Going Concern Disclosure
The Company relies on the continued financial support of a connected undertaking, to meet its day-to-day working capital requirements and to settle its liabilities as they fall due.
The Directors have received confirmation that the company will not seek repayment of the significant amounts currently due to it, nor will it recall any loans, until the Company is in a position to settle these obligations without impairing its ability to continue operations. Furthermore, the Company has indicated its willingness to provide further financial support to enable the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.
Consequently, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
2.3. 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.
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 200 |  | 1,180

Page 2
Page 3
Pear Out of Home Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Amounts owed to participating interests | 247,698 |  | 170,998
Other creditors | 115 |  | 115
Taxation and social security | 10,381 |  | 8,766
| 258,194 |  | 179,880

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3