Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09297415 Mr Octavio David Lopez Viñaspre Garcia Mr Inaki Lopez Vinaspre Garcia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09297415 2024-12-31 09297415 2025-12-31 09297415 2025-01-01 2025-12-31 09297415 frs-core:CurrentFinancialInstruments 2025-12-31 09297415 frs-core:Non-currentFinancialInstruments 2025-12-31 09297415 frs-core:ComputerEquipment 2025-12-31 09297415 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09297415 frs-core:ComputerEquipment 2024-12-31 09297415 frs-core:FurnitureFittings 2025-12-31 09297415 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09297415 frs-core:FurnitureFittings 2024-12-31 09297415 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 09297415 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-12-31 09297415 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 09297415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 09297415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09297415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09297415 frs-core:PlantMachinery 2025-12-31 09297415 frs-core:PlantMachinery 2025-01-01 2025-12-31 09297415 frs-core:PlantMachinery 2024-12-31 09297415 frs-core:SharePremium 2025-12-31 09297415 frs-core:ShareCapital 2025-12-31 09297415 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09297415 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09297415 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09297415 frs-bus:SmallEntities 2025-01-01 2025-12-31 09297415 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09297415 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09297415 frs-bus:Director1 2025-01-01 2025-12-31 09297415 frs-bus:Director2 2025-01-01 2025-12-31 09297415 frs-core:CurrentFinancialInstruments 9 2025-12-31 09297415 frs-countries:EnglandWales 2025-01-01 2025-12-31 09297415 2023-12-31 09297415 2024-12-31 09297415 2024-01-01 2024-12-31 09297415 frs-core:CurrentFinancialInstruments 2024-12-31 09297415 frs-core:Non-currentFinancialInstruments 2024-12-31 09297415 frs-core:SharePremium 2024-12-31 09297415 frs-core:ShareCapital 2024-12-31 09297415 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09297415 frs-core:CurrentFinancialInstruments 9 2024-12-31 09297415 frs-core:Non-currentFinancialInstruments 9 2024-12-31
Registered number: 09297415
Sagardi UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Aster & Trujillo
3-7 Temple Avenue
Suite 140 Temple Chambers
London
EC4Y 0DA
Sagardi UK Limited
Contents
Contents

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

Page 1
Sagardi UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09297415

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 844,206 |  | 973,663
|  |  | 844,206 |  | 973,663
CURRENT ASSETS
Stocks | 5 | 112,396 |  | 112,396 |
Debtors | 6 | 167,819 |  | 150,640 |
Cash at bank and in hand |  | 144,446 |  | 328,330 |
|  | 424,661 |  | 591,366 |
Creditors: Amounts Falling Due Within One Year | 7 | (347,379 ) |  | (298,965 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 77,282 |  | 292,401
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 921,488 |  | 1,266,064
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (534,240 ) |  | (979,494 )
NET ASSETS |  |  | 387,248 |  | 286,570
CAPITAL AND RESERVES
Called up share capital | 9 |  | 140,020 |  | 140,020
Share premium account |  |  | 1,334,980 |  | 1,334,980
Profit and Loss Account |  |  | (1,087,752 ) |  | (1,188,430 )
SHAREHOLDERS' FUNDS |  |  | 387,248 |  | 286,570

Page 1
Page 2
Sagardi UK Limited
Balance Sheet (continued)
As At 31 December 2025
For the year 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 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 Profit and Loss Account.
On behalf of the board

Mr Octavio David Lopez Viñaspre Garcia Director
14/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sagardi UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Sagardi UK Limited Registered number 09297415 is a limited by shares company incorporated in England & Wales. The Registered Office is 87-95 Curtain Road, Ground Floor&Basement Cordy House, London, EC2A 3BS.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their average expected useful lives on the following bases:
Straight Line basis over the useful life (averaged) of each asset class.

Technical Installations | 20 years
Plant & Machinery | 12 years
Fixtures & Fittings | 9 years
Computer Equipment | 15 years

2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 32)
24 32
Page 3
Page 4
Sagardi UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Technical Installations | Other Fixed Assets | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 1,512,573 | 394,241 | 122,470 | 181,961
Additions | 7,026 | 571 | 14,550 | 996
As at 31 December 2025 | 1,519,599 | 394,812 | 137,020 | 182,957
Depreciation
As at 1 January 2025 | 786,720 | 247,241 | 73,107 | 131,986
Provided during the period | 95,978 | 25,498 | 11,870 | 19,231
As at 31 December 2025 | 882,698 | 272,739 | 84,977 | 151,217
Net Book Value
As at 31 December 2025 | 636,901 | 122,073 | 52,043 | 31,740
As at 1 January 2025 | 725,853 | 147,000 | 49,363 | 49,975

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 11,650 | 2,222,895
Additions | 932 | 24,075
As at 31 December 2025 | 12,582 | 2,246,970
Depreciation
As at 1 January 2025 | 10,178 | 1,249,232
Provided during the period | 955 | 153,532
As at 31 December 2025 | 11,133 | 1,402,764
Net Book Value
As at 31 December 2025 | 1,449 | 844,206
As at 1 January 2025 | 1,472 | 973,663

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 112,396 |  | 112,396

Page 4
Page 5
Sagardi UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,587 |  | -
Other debtors | 11,232 |  | -
| 17,819 |  | -
Due after more than one year
Amounts recoverable on contracts - Lease Deposit | 150,000 |  | 150,000
Advance Salary | - |  | 640
| 150,000 |  | 150,640
| 167,819 |  | 150,640

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 122,014 |  | 78,325
Bank loans and overdrafts | - |  | 635
Other taxes and social security | 30,006 |  | 15,564
VAT | 165,273 |  | 199,362
Net wages | 19,963 |  | 5,079
Advances from Customers | 10,123 |  | -
| 347,379 |  | 298,965

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 26,804 |  | 32,761
Amounts owed to other participating interests | 507,436 |  | 946,733
| 534,240 |  | 979,494

The amounts owed to other participating interests comprises of Loans from its shareholders which is deemed to be long term, interest free and repayable according to the covenants of a private loan agreement.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 140,020 |  | 140,020

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