Acorah Software Products - Accounts Production 19.2.350 false true true 31 December 2024 1 January 2024 false 21 April 2026 1 January 2025 31 December 2025 31 December 2025 07074589 Ms Dawn Howard Mr Felix Knoell Mr Michael Cleuvers Felix Knoell Eastsite XII, Konrad-Zuse-Ring, 25, 68163, Mannheim true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07074589 2024-12-31 07074589 2025-12-31 07074589 2025-01-01 2025-12-31 07074589 frs-core:CurrentFinancialInstruments 2025-12-31 07074589 frs-core:BetweenOneFiveYears 2025-12-31 07074589 frs-core:ComputerEquipment 2025-12-31 07074589 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07074589 frs-core:ComputerEquipment 2024-12-31 07074589 frs-core:WithinOneYear 2025-12-31 07074589 frs-core:ShareCapital 2025-12-31 07074589 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07074589 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07074589 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07074589 frs-bus:SmallEntities 2025-01-01 2025-12-31 07074589 frs-bus:Audited 2025-01-01 2025-12-31 07074589 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07074589 1 2025-01-01 2025-12-31 07074589 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 07074589 frs-core:CostValuation 2024-12-31 07074589 frs-core:CostValuation 2025-12-31 07074589 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 07074589 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 07074589 frs-bus:Director1 2025-01-01 2025-12-31 07074589 frs-bus:Director2 2025-01-01 2025-12-31 07074589 frs-bus:Director3 2025-01-01 2025-12-31 07074589 frs-countries:EnglandWales 2025-01-01 2025-12-31 07074589 2023-12-31 07074589 2024-12-31 07074589 2024-01-01 2024-12-31 07074589 frs-core:CurrentFinancialInstruments 2024-12-31 07074589 frs-core:BetweenOneFiveYears 2024-12-31 07074589 frs-core:WithinOneYear 2024-12-31 07074589 frs-core:ShareCapital 2024-12-31 07074589 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07074589
Dr. Knoell Consult Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—6
Page 1
Balance Sheet
Registered number: 07074589
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,381 24,326
Investments 5 8,700 8,700
32,081 33,026
CURRENT ASSETS
Debtors 6 569,918 510,146
Cash at bank and in hand 1,279,107 2,259,943
1,849,025 2,770,089
Creditors: Amounts Falling Due Within One Year 7 (539,461 ) (1,919,192 )
NET CURRENT ASSETS (LIABILITIES) 1,309,564 850,897
TOTAL ASSETS LESS CURRENT LIABILITIES 1,341,645 883,923
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (5,845 ) -
NET ASSETS 1,335,800 883,923
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,335,700 883,823
SHAREHOLDERS' FUNDS 1,335,800 883,923
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
Ms Dawn Howard
Director
21/04/2026
The notes on pages 2 to 6 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Dr. Knoell Consult Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07074589 . The registered office is 22 Cathedral Road, Cardiff, CF11 9LJ.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover comprises revenue earned from the provision of regulatory consulting services and related advisory work.
Turnover is reduced for estimated customer rebates, credits and other similar allowances where applicable.
Rendering of services
The company provides specialist regulatory consulting services, primarily in relation to the registration of chemicals, crop protection products and biocides. Services are provided to both UK and international clients and include regulatory advisory, dossier preparation and support with product registrations across multiple jurisdictions.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract at the reporting date. The stage of completion is determined by comparing costs incurred for work performed to date with the total estimated contract costs.
Where the outcome of a contract cannot be estimated reliably, turnover is recognised only to the extent of recoverable costs incurred.
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:
Computer Equipment 25% reducing blance and 20% straight line
2.5. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, where substantially all of the risks and rewards of ownership remain with the lessor, are charged to the profit and loss account on a straight-line basis over the lease term, unless another systematic basis is more representative of the pattern of benefit derived from the leased asset.
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.
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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.
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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 22)
22 22
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 72,026
Additions 8,525
Disposals (5,263 )
As at 31 December 2025 75,288
Depreciation
As at 1 January 2025 47,700
Provided during the period 7,374
Disposals (3,167 )
As at 31 December 2025 51,907
Net Book Value
As at 31 December 2025 23,381
As at 1 January 2025 24,326
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5. Investments
Other
£
Cost or Valuation
As at 1 January 2025 8,700
As at 31 December 2025 8,700
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 8,700
As at 1 January 2025 8,700
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 193,308 284,183
Prepayments and accrued income 6,919 17,191
Other debtors 14,274 14,274
Corporation tax recoverable assets 81,884 23,417
Deferred tax current asset 6,225 6,081
Amounts owed by group undertakings 267,308 165,000
569,918 510,146
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,580 12,203
Other taxes and social security 41,099 92,523
VAT 16,629 34,174
Accruals and deferred income 473,289 557,292
Amounts owed to group undertakings 6,864 1,223,000
539,461 1,919,192
Amounts owed to group undertakings are unsecured, interest free and repayable on demand.
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8. Deferred Taxation
Deferred tax assets of £6,225 arise from pension accruals that are deductible when paid. 
Deferred tax liabilities of £5,845 arise from timing differences between capital allowances and depreciation.
2025 2024
£ £
Accelerated capital allowances 5,845 -
Other timing differences - (6,081)
5,845 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
The above share capital represents 100 ordinary shares of £1 each.
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 22,725 22,725
Later than one year and not later than five years 22,725 -
45,450 22,725
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid - 1,000,000
A dividend of £1,000,000 relating to the prior financial year was approved after the reporting date in April 2025. This had been recognised as a liability at 31 December 2024 in the prior year financial statements.
Under FRS 102, dividends are recognised when approved and therefore should not have been recognised at that date.
The dividend was paid during the year ended 31 December 2025 and the balance has fully unwound. No restatement of comparative figures has been made.
12. Post Balance Sheet Events
Final dividends of £250,000 in respect of the year ended 31 December 2025 were declared on 19 March 2026.
13. Related Party Transactions
The company has taken exemption under section 33 of FRS102 from disclosing transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.
The company has also taken exemption, under the small company regime, from disclosing related party transactions that are immaterial or concluded under normal market conditions.
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14. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
15. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is knoell Germany GmBH . knoell Germany GmBH was incorporated in Germany. Copies of the group accounts may be obtained from the secretary, Eastsite XII, Konrad-Zuse-Ring, 25, 68163, Mannheim . The ultimate controlling party is Felix Knoell who controls 100% of the shares of Dr. Knoell Consult Ltd .
16. Audit Information
The auditor's report dated 21 April 2026 on the accounts of Dr. Knoell Consult Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by James Tucker ACA FCCA , Statutory Auditor.
JMT (Cowbridge) Ltd
Chartered Accountants & Statutory Auditors
39 Geraints Way
Cowbridge
CF71 7AY
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