Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12753662 J Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12753662 2024-12-31 12753662 2025-12-31 12753662 2025-01-01 2025-12-31 12753662 frs-core:CurrentFinancialInstruments 2025-12-31 12753662 frs-core:ComputerEquipment 2025-12-31 12753662 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12753662 frs-core:ComputerEquipment 2024-12-31 12753662 frs-core:FurnitureFittings 2025-12-31 12753662 frs-core:FurnitureFittings 2025-01-01 2025-12-31 12753662 frs-core:FurnitureFittings 2024-12-31 12753662 frs-core:ShareCapital 2025-12-31 12753662 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12753662 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12753662 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12753662 frs-bus:SmallEntities 2025-01-01 2025-12-31 12753662 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12753662 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12753662 frs-bus:Director1 2025-01-01 2025-12-31 12753662 frs-countries:EnglandWales 2025-01-01 2025-12-31 12753662 2023-12-31 12753662 2024-12-31 12753662 2024-01-01 2024-12-31 12753662 frs-core:CurrentFinancialInstruments 2024-12-31 12753662 frs-core:ShareCapital 2024-12-31 12753662 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12753662
Loba Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Loba Group Limited
Contents
Contents

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

Page 1
Loba Group Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12753662

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,452 |  | 3,944
|  |  | 3,452 |  | 3,944
CURRENT ASSETS
Debtors | 5 | 107,512 |  | 109,826 |
Cash at bank and in hand |  | 98,059 |  | 8,566 |
|  | 205,571 |  | 118,392 |
Creditors: Amounts Falling Due Within One Year | 6 | (208,158 ) |  | (115,587 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,587 ) |  | 2,805
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 865 |  | 6,749
NET ASSETS |  |  | 865 |  | 6,749
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 864 |  | 6,748
SHAREHOLDERS' FUNDS |  |  | 865 |  | 6,749

Page 1
Page 2
Loba Group 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.
On behalf of the board

J Wilson Director
22/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Loba Group Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Loba Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12753662 . The registered office is 40 Fernshaw Road, London, SW10 0TF.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readilyapparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There have been no judgements, estimates or assumptions made in the preparation of these 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.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.5. 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.
...CONTINUED
Page 3
Page 4
Loba Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
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: 4 (2024: 3)
4 3
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 4,029 | 9,938 | 13,967
Additions | - | 1,246 | 1,246
As at 31 December 2025 | 4,029 | 11,184 | 15,213
Depreciation
As at 1 January 2025 | 3,751 | 6,272 | 10,023
Provided during the period | 245 | 1,493 | 1,738
As at 31 December 2025 | 3,996 | 7,765 | 11,761
Net Book Value
As at 31 December 2025 | 33 | 3,419 | 3,452
As at 1 January 2025 | 278 | 3,666 | 3,944

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,400 |  | 10,254
Prepayments and accrued income | 13,287 |  | 1,718
Other debtors | 18,426 |  | 10,442
Amounts owed by group undertakings | 73,399 |  | 87,412
| 107,512 |  | 109,826

Page 4
Page 5
Loba Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 21
Corporation tax | 365 |  | 283
Other taxes and social security | 2,348 |  | 2,334
VAT | 7,193 |  | 5,516
Other creditors | 4,345 |  | 1,730
Director's loan account | 193,907 |  | 105,703
| 208,158 |  | 115,587

7. Share Capital

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

Page 5