Acorah Software Products - Accounts Production 19.2.350 false true true 31 December 2024 1 January 2024 false 7 May 2026 1 January 2025 31 December 2025 31 December 2025 04665491 Dr Karolina Bate Mr Felix Knoell Ms Dawn Howard true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04665491 2024-12-31 04665491 2025-12-31 04665491 2025-01-01 2025-12-31 04665491 frs-core:CurrentFinancialInstruments 2025-12-31 04665491 frs-core:Non-currentFinancialInstruments 2025-12-31 04665491 frs-core:ShareCapital 2025-12-31 04665491 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04665491 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04665491 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04665491 frs-bus:SmallEntities 2025-01-01 2025-12-31 04665491 frs-bus:Audited 2025-01-01 2025-12-31 04665491 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04665491 1 2025-01-01 2025-12-31 04665491 frs-core:CostValuation 2024-12-31 04665491 frs-core:CostValuation 2025-12-31 04665491 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 04665491 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 04665491 frs-bus:Director1 2025-01-01 2025-12-31 04665491 frs-bus:Director2 2025-01-01 2025-12-31 04665491 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04665491 frs-countries:EnglandWales 2025-01-01 2025-12-31 04665491 2023-12-31 04665491 2024-12-31 04665491 2024-01-01 2024-12-31 04665491 frs-core:CurrentFinancialInstruments 2024-12-31 04665491 frs-core:Non-currentFinancialInstruments 2024-12-31 04665491 frs-core:ShareCapital 2024-12-31 04665491 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04665491
Knoell UK Holdings Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04665491
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 140,897 140,897
140,897 140,897
CURRENT ASSETS
Debtors 5 74,771 157,735
Cash at bank and in hand 23,925 26,767
98,696 184,502
Creditors: Amounts Falling Due Within One Year 6 (78,557 ) (79,556 )
NET CURRENT ASSETS (LIABILITIES) 20,139 104,946
TOTAL ASSETS LESS CURRENT LIABILITIES 161,036 245,843
Creditors: Amounts Falling Due After More Than One Year 7 - (108,253 )
NET ASSETS 161,036 137,590
CAPITAL AND RESERVES
Called up share capital 8 2,850,100 2,850,100
Profit and Loss Account (2,689,064 ) (2,712,510 )
SHAREHOLDERS' FUNDS 161,036 137,590
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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
Dr Karolina Bate
Director
06/05/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Knoell UK Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04665491 . 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 Company is a holding company with limited transactional activity. The directors have considered the Company’s cash requirements, which primarily comprise administrative expenses and the management of intercompany balances.
The Company is part of the knoell group and is financially supported by the wider group. The directors have received a letter of support from the ultimate parent undertaking, knoell Germany GmbH, confirming that it will provide financial assistance as required to enable the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of signing of the audit report.
Having considered the Company’s position and the availability of group support, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.
Accordingly, the financial statements have been prepared on a going concern basis.
2.3. Turnover
The company has no external trading revenue. Revenue recognised, where applicable, relates solely to the recharge of costs to subsidiary undertakings.
Revenue from cost recharges is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be measured reliably. Revenue is measured at the fair value of the consideration receivable, excluding value added tax.
Recharge income is recognised in the period in which the underlying costs are incurred and the services to which the costs relate are provided.
Interest income
Interest income is recognised in profit or loss using the effective interest method.
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2.4. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including intercompany loans receivable and payable, trade and other debtors and creditors, and investments in ordinary shares. The Company does not enter into complex financial instruments.
Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.
2.5. 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.
Functional and presentation currency
The Company's functional and presentation currency is GBP.
2.6. 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.
2.7. Investments in subsidiaries
Investments in subsidiaries are measured at cost less accumulated impairment.
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2.8. Dividend income
Dividend income from investments is recognised when the shareholder’s right to receive payment has been established.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 140,897
As at 31 December 2025 140,897
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 140,897
As at 1 January 2025 140,897
The company’s investment represents the cost of its investment in a wholly owned subsidiary undertaking, Knoell Animal Health Limited, which is incorporated in England and Wales and whose principal activity is animal health consultancy.
The directors have reviewed the carrying value of the investment as at 31 December 2025 and consider that no impairment is required.
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 73,912 82,787
Other debtors 859 488
74,771 83,275
Due after more than one year
Amounts owed by group undertakings - 74,460
74,771 157,735
Amounts owed by group undertakings represent intercompany loans. The balances are unsecured, bear interest at rates agreed between the parties, and are repayable in accordance with agreed loan terms.
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 20 196
Accruals and deferred income 4,625 4,625
Amounts owed to group undertakings 73,912 74,735
78,557 79,556
Amounts owed to group undertakings represent intercompany loans. The balances are unsecured, bear interest at rates agreed between the parties, and are repayable in accordance with agreed loan terms.
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings - 108,253
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,850,100 2,850,100
9. Related Party Transactions
In accordance with FRS 102, the company has taken advantage of the exemption from disclosing details of related party transactions and balances with wholly owned subsidiary undertakings.
10. 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.
11. Ultimate Controlling Party
knoell Germany GmbH, a company incorporated in Germany, is the parent company of the group for which consolidated financial statements are drawn up of which the company is a member. 
The parent company's registered office is Eastsite XII, Konrad-Zuse-Ring 25, 68163 Mannheim, Germany.
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12. Audit Information
The auditor's report dated 7 May 2026 on the accounts of Knoell UK Holdings Limited 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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