Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10487353 Ms Christina Alepi Mr Konstantinos Paschalis Mrs Kyriacou Skordis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10487353 2024-11-30 10487353 2025-11-30 10487353 2024-12-01 2025-11-30 10487353 frs-core:CurrentFinancialInstruments 2025-11-30 10487353 frs-core:ComputerEquipment 2025-11-30 10487353 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10487353 frs-core:ComputerEquipment 2024-11-30 10487353 frs-core:ShareCapital 2025-11-30 10487353 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10487353 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10487353 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10487353 frs-bus:SmallEntities 2024-12-01 2025-11-30 10487353 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10487353 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10487353 frs-bus:Director1 2024-12-01 2025-11-30 10487353 frs-bus:Director2 2024-12-01 2025-11-30 10487353 frs-bus:Director3 2024-12-01 2025-11-30 10487353 1 2024-12-01 2025-11-30 10487353 frs-countries:EnglandWales 2024-12-01 2025-11-30 10487353 2023-11-30 10487353 2024-11-30 10487353 2023-12-01 2024-11-30 10487353 frs-core:CurrentFinancialInstruments 2024-11-30 10487353 frs-core:ShareCapital 2024-11-30 10487353 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 10487353 1 2023-12-01 2024-11-30
Registered number: 10487353
Motikon Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Motikon Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Motikon Ltd
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 10487353

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,760 |  | 1,465
|  |  | 3,760 |  | 1,465
CURRENT ASSETS
Debtors | 5 | - |  | 712 |
Cash at bank and in hand |  | 21,790 |  | 82,926 |
|  | 21,790 |  | 83,638 |
Creditors: Amounts Falling Due Within One Year | 6 | (25,257 ) |  | (79,764 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,467 ) |  | 3,874
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 293 |  | 5,339
NET ASSETS |  |  | 293 |  | 5,339
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 193 |  | 5,239
SHAREHOLDERS' FUNDS |  |  | 293 |  | 5,339

Page 1
Page 2
Motikon Ltd
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 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 Income Statement.
On behalf of the board

Ms Christina Alepi Director
1 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Motikon Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Motikon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10487353 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. 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:

Computer Equipment | 25% reducing balance

2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.4. Taxation
There is no corporation tax as the company incurred losses.
2.5. Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.
2.6. Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.
2.7. Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| 2 |  | 2
| 2 |  | 2

Page 3
Page 4
Motikon Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 December 2024 | 2,604
Additions | 3,549
As at 30 November 2025 | 6,153
Depreciation
As at 1 December 2024 | 1,139
Provided during the period | 1,254
As at 30 November 2025 | 2,393
Net Book Value
As at 30 November 2025 | 3,760
As at 1 December 2024 | 1,465

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | - |  | 712

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 400 |  | 400
Directors' loan accounts | 24,857 |  | 23,364
Dividends unpaid | - |  | 56,000
| 25,257 |  | 79,764

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4