Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 5 June 2026 1 January 2025 31 December 2025 31 December 2025 13623810 Mr Simon Bateman Mr Michel Schuuring Mr Gerardus Steenhof MSGS Holdings BV true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13623810 2024-12-31 13623810 2025-12-31 13623810 2025-01-01 2025-12-31 13623810 frs-core:CurrentFinancialInstruments 2025-12-31 13623810 frs-core:ComputerEquipment 2025-12-31 13623810 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13623810 frs-core:ComputerEquipment 2024-12-31 13623810 frs-core:FurnitureFittings 2025-12-31 13623810 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13623810 frs-core:FurnitureFittings 2024-12-31 13623810 frs-core:SharePremium 2025-12-31 13623810 frs-core:ShareCapital 2025-12-31 13623810 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13623810 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13623810 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13623810 frs-bus:SmallEntities 2025-01-01 2025-12-31 13623810 frs-bus:Audited 2025-01-01 2025-12-31 13623810 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13623810 1 2025-01-01 2025-12-31 13623810 frs-bus:Director1 2025-01-01 2025-12-31 13623810 frs-bus:Director1 2024-12-31 13623810 frs-bus:Director1 2025-12-31 13623810 frs-bus:Director2 2025-01-01 2025-12-31 13623810 frs-bus:Director3 2025-01-01 2025-12-31 13623810 frs-countries:EnglandWales 2025-01-01 2025-12-31 13623810 2023-12-31 13623810 2024-12-31 13623810 2024-01-01 2024-12-31 13623810 frs-core:CurrentFinancialInstruments 2024-12-31 13623810 frs-core:SharePremium 2024-12-31 13623810 frs-core:ShareCapital 2024-12-31 13623810 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13623810
CNTNR Partners Limited
Financial Statements
For The Year Ended 31 December 2025
TaxAssist Accountants TAA
CNTNR Partners Limited
Contents
Contents

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

Page 1
CNTNR Partners Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13623810

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,448 |  | 436
|  |  | 1,448 |  | 436
CURRENT ASSETS
Stocks | 5 | 951,176 |  | 674,775 |
Debtors | 6 | 1,913,093 |  | 1,130,081 |
Cash at bank and in hand |  | 409,873 |  | 403,215 |
|  | 3,274,142 |  | 2,208,071 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,761,832 ) |  | (1,130,006 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,512,310 |  | 1,078,065
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,513,758 |  | 1,078,501
NET ASSETS |  |  | 1,513,758 |  | 1,078,501
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Share premium account |  |  | 49,990 |  | 49,990
Profit and Loss Account |  |  | 1,463,758 |  | 1,028,501
SHAREHOLDERS' FUNDS |  |  | 1,513,758 |  | 1,078,501

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 Simon Bateman Director
05/06/2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
CNTNR Partners Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
CNTNR Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13623810 . The registered office is Kings Head House, 15 London End, Beaconsfield, HP9 2HN.
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 financial statements have been prepared on a going concern basis. The directors have, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
In making this assessment, the directors have considered the company's current financial position, its cash flow forecasts, and the potential impact of any material uncertainties known at the date of approval of the financial statements.
2.3. Significant judgements and estimations
The significant judgements or estimations that have been applied in the preparation of these financial statements
include the recognition and measurement of stock and bad debt provision.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the customer collects or takes receipt of the goods.This is usually at the point that the customer has signed and collected the goods.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charge during the period 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:

Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 33% Straight line

2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. 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.
Page 2
Page 3
CNTNR Partners Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Taxation
Corporation 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 profit and loss 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 profit and loss or directly in equity, in which case current and deferred tax are recognised in profit and loss or directly in equity respectively.
2.9. Debtors
Trade debtors are stated after provisions for doubtful debts and are recognised at their recoverable amount. At the year-end, the majority of trade debtors were current, with some balances overdue. The company reviews outstanding amounts regularly and makes provisions where recovery is considered uncertain. Management considers that the carrying value of trade debtors is a reasonable estimate of their fair value.
2.10. Creditors
Creditors are recognised at the amount owed, including any applicable interest. They are stated at cost, which is considered to be a reasonable approximation of fair value. Amounts due are reviewed regularly, and the company settles liabilities in accordance with agreed credit terms. No significant overdue balances existed at the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 676 | 615 | 1,291
Additions | 400 | 926 | 1,326
As at 31 December 2025 | 1,076 | 1,541 | 2,617
Depreciation
As at 1 January 2025 | 242 | 613 | 855
Provided during the period | 159 | 155 | 314
As at 31 December 2025 | 401 | 768 | 1,169
Net Book Value
As at 31 December 2025 | 675 | 773 | 1,448
As at 1 January 2025 | 434 | 2 | 436

Page 3
Page 4
CNTNR Partners Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 951,176 |  | 674,775

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,758,053 |  | 1,108,133
Prepayments and accrued income | 155,040 |  | 898
Directors' loan accounts | - |  | 21,050
| 1,913,093 |  | 1,130,081

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 274,844 |  | 88,122
Corporation tax | 278,740 |  | 186,012
VAT | 124,921 |  | 137,905
Other creditors | 9,925 |  | 9,925
Accruals and deferred income | 189,185 |  | 223,688
Amounts owed to group undertakings | 884,217 |  | 484,354
| 1,761,832 |  | 1,130,006

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Simon Bateman | 21,050 | - | 21,050 | - | -

The above loan is unsecured, at an interest rate of 5.25% per annum and is not repayable on demand.
Page 4
Page 5
CNTNR Partners Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 400,000 |  | -

During the year, the company paid final dividends totalling £400,000. The dividends were allocated as follows:
Mr Simon Bateman : £80,000
CNTNR Partners BV : £320,000
Dividends are recognised in the financial statements in the period in which they are approved and paid.
11. Related Party Transactions
The company is the subsidiary undertaking of CNTNR Partners BV, whose registered office is Nijverheidsweg 48, 3341LJ Hendrik-Ido-Ambacht, Netherlands. This is the smallest group which the Company belongs to and for which group accounts are prepared. The group financial statements are available from CNTNR Partners BV registered office.
At the balance sheet date, the company owed other group companies £884,217 (2024: £484,354) and the total purchases from these companies for the year was £5,300,661 (2024 : £3,947,506). These amounts are included within intercompany creditors.
12. Ultimate Controlling Party
The company's ultimate holding company is MSGS Holdings BV, which is incorporated in the Netherlands. This is the largest group which the Company belongs to and for which group accounts are prepared. The group financial statements are available from MSGS Holdings BV registered office, being Nijverheidsweg 48, 3341LJ Hendrik-Ido-Ambacht, Netherlands.
13. Audit Information
The auditor's report on the accounts of CNTNR Partners Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Stephan Schmitt BFP FCA (Senior Statutory Auditor) for and on behalf of Price Bailey LLP, Chartered Accountants , Statutory Auditor.

Price Bailey LLP, Chartered Accountants Anglia House, 6 Central Avenue St Andrews Business Park, Thorpe St Andrew Norwich Norfolk NR7 0HR

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