Acorah Software Products - Accounts Production 19.1.200 false true false 9 August 2024 31 December 2025 31 December 2025 15889066 Donatien Marie Pierre-Yves Melchior Garnier Getground Secretary Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15889066 2024-08-08 15889066 2025-12-31 15889066 2024-08-09 2025-12-31 15889066 frs-core:CurrentFinancialInstruments 2025-12-31 15889066 frs-core:ShareCapital 2025-12-31 15889066 frs-core:RetainedEarningsAccumulatedLosses 2024-08-09 2025-12-31 15889066 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-08 15889066 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15889066 frs-bus:PrivateLimitedCompanyLtd 2024-08-09 2025-12-31 15889066 frs-bus:FilletedAccounts 2024-08-09 2025-12-31 15889066 frs-bus:SmallEntities 2024-08-09 2025-12-31 15889066 frs-bus:AuditExempt-NoAccountantsReport 2024-08-09 2025-12-31 15889066 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-09 2025-12-31 15889066 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-09 2025-12-31 15889066 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-08 15889066 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 15889066 frs-core:ListedExchangeTraded 2025-12-31 15889066 frs-core:ListedExchangeTraded 2024-08-08 15889066 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-08 15889066 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-12-31 15889066 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-12-31 15889066 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-12-31 15889066 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 15889066 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-08 15889066 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 15889066 frs-bus:Director1 2024-08-09 2025-12-31 15889066 frs-bus:CompanySecretary1 2024-08-09 2025-12-31 15889066 frs-countries:EnglandWales 2024-08-09 2025-12-31
Registered number: 15889066
Garnier Mill Road LTD
Financial Statements
For the Period 9 August 2024 to 31 December 2025
Garnier Mill Road LTD
Contents
Contents

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

Page 1
Garnier Mill Road LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15889066

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 421,867
Investments | 5 |  | 7,816
|  |  | 429,683
CURRENT ASSETS
Debtors | 6 | 248 |
Cash at bank and in hand |  | 241 |
|  | 489 |
Creditors: Amounts Falling Due Within One Year | 7 | (415,387 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (414,898 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,785
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (29 )
NET ASSETS |  |  | 14,756
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Fair value reserve | 10 |  | 125
Profit and Loss Account |  |  | 14,531
SHAREHOLDERS' FUNDS |  |  | 14,756

Page 1
Page 2
Garnier Mill Road LTD
Balance Sheet (continued)
As At 31 December 2025
For the period 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

Donatien Marie Pierre-Yves Melchior Garnier Director
19/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Garnier Mill Road LTD
Notes to the Financial Statements
For the Period 9 August 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Garnier Mill Road LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15889066 . The registered office is C/O Getground, 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 period, 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 period was: NIL
-
Page 3
Page 4
Garnier Mill Road LTD
Notes to the Financial Statements (continued)
For the Period 9 August 2024 to 31 December 2025
4. Investment Property

| 31 December 2025
--- | ---
| £
Fair Value
As at 9 August 2024 | -
Additions | 421,867
As at 31 December 2025 | 421,867

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 9 August 2024 | -
Additions | 8,344
Disposals | (683 )
Revaluations | 155
As at 31 December 2025 | 7,816
Provision
As at 9 August 2024 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 7,816
As at 9 August 2024 | -

6. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Prepayments and accrued income | 248

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Corporation tax | 3,657
Director's loan account | 205,895
Amounts owed to related parties | 205,835
| 415,387

Page 4
Page 5
Garnier Mill Road LTD
Notes to the Financial Statements (continued)
For the Period 9 August 2024 to 31 December 2025
8. Share Capital

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

9. Dividends

| 31 December 2025
--- | ---
| £
On equity shares:
Final dividend paid | 1,000

10. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 9 August 2024 | - | -
Profit for the period and total comprehensive income | - | 15,657
Dividends paid | - | (1,000)
Transfer to/from Fair value reserve | - | (126)
Transfer to/from Profit & Loss Account | 125 | -
As at 31 December 2025 | 125 | 14,531

Page 5