Acorah Software Products - Accounts Production 19.2.450 false true true false 3 September 2024 30 September 2025 30 September 2025 15933822 Mrs L A Benson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15933822 2024-09-02 15933822 2025-09-30 15933822 2024-09-03 2025-09-30 15933822 frs-core:CurrentFinancialInstruments 2025-09-30 15933822 frs-core:Non-currentFinancialInstruments 2025-09-30 15933822 frs-core:ShareCapital 2025-09-30 15933822 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15933822 frs-bus:PrivateLimitedCompanyLtd 2024-09-03 2025-09-30 15933822 frs-bus:FilletedAccounts 2024-09-03 2025-09-30 15933822 frs-bus:SmallEntities 2024-09-03 2025-09-30 15933822 frs-bus:AuditExempt-NoAccountantsReport 2024-09-03 2025-09-30 15933822 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-03 2025-09-30 15933822 frs-core:CostValuation 2024-09-02 15933822 frs-core:AdditionsToInvestments 2025-09-30 15933822 frs-core:CostValuation 2025-09-30 15933822 frs-core:ProvisionsForImpairmentInvestments 2024-09-02 15933822 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 15933822 frs-bus:Director1 2024-09-03 2025-09-30 15933822 frs-countries:EnglandWales 2024-09-03 2025-09-30
Registered number: 15933822
Linanben Limited
Financial Statements
For the Period 3 September 2024 to 30 September 2025
Expertax Limited
Chartered Certified Accountants
42-44 Clarendon Road
Watford
Hertfordshire
WD17 1JJ
Linanben Limited
Contents
Contents

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

Page 1
Linanben Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15933822

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 983,790
|  |  | 983,790
CURRENT ASSETS
Debtors | 5 | 2,450 |
|  | 2,450 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,450
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 986,240
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (985,840 )
NET ASSETS |  |  | 400
CAPITAL AND RESERVES
Called up share capital | 7 |  | 350
Profit and Loss Account |  |  | 50
SHAREHOLDERS' FUNDS |  |  | 400

Page 1
Page 2
Linanben Limited
Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 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 her 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

Mrs L A Benson Director
02/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Linanben Limited
Notes to the Financial Statements
For the Period 3 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Linanben Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15933822 . The registered office is C/O Expertax Limited, 42-44 Clarendon Road, Watford, Hertfordshire, WD17 1JJ.
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.
The financial statements are presented in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest pound.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. In making this assessment, the director has considered the company’s financial position and the availability of continued financial support. The director has a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future and for a period of at least twelve months from the date of approval of these financial statements.
2.3. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as debtors, creditors and loans. Basic financial instruments are initially recognised at transaction price and are subsequently carried at amortised cost.
Fixed Asset Investments
Fixed asset investments are initially measured at cost and are subsequently measured at cost less any accumulated impairment losses.
At each reporting date, fixed asset investments are reviewed to determine whether there is any indication that they have suffered an impairment loss. If any such indication exists, the recoverable amount of the investment is estimated and an impairment loss is recognised where the carrying amount exceeds the recoverable amount.
Debtors
Debtors are initially measured at transaction price and subsequently measured at amortised cost, less any provision for impairment.
Creditors
Creditors are initially measured at transaction price and subsequently measured at amortised cost.
Amounts are classified as falling due after more than one year where the company has confirmation that repayment will not be sought within twelve months of the balance sheet date.
Page 3
Page 4
Linanben Limited
Notes to the Financial Statements (continued)
For the Period 3 September 2024 to 30 September 2025
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.
2.5. Dividend Income
Dividend income from investments is recognised when the company’s right to receive payment has been established.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 3 September 2024 | -
Additions | 983,790
As at 30 September 2025 | 983,790
Provision
As at 3 September 2024 | -
As at 30 September 2025 | -

...CONTINUED
Page 4
Page 5
Linanben Limited
Notes to the Financial Statements (continued)
For the Period 3 September 2024 to 30 September 2025

Net Book Value
As at 30 September 2025 | 983,790
As at 3 September 2024 | -

5. Debtors

| 30 September 2025
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 2,100
Other debtors | 350
| 2,450

6. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025
--- | ---
| £
Amounts owed to group undertakings | 5,840
Other creditors | 980,000
| 985,840

7. Share Capital

| 30 September 2025
--- | ---
| £
Called Up Share Capital not Paid | 350
Amount of Allotted, Called Up Share Capital | 350

8. Related Party Transactions
Included within other creditors falling due after one year is a balance of £980,000 owed to a company controlled by a close family member of the director. The balance is unsecured and free of interest, with no interest being charged during the year. The lender has confirmed that repayment will not be sought within twelve months of the balance sheet date.
Page 5