Acorah Software Products - Accounts Production 19.2.350 false true false 9 September 2024 31 December 2025 31 December 2025 15946047 Rasha Abdul Rahim Ava Lee Nicholas Martlew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15946047 2024-09-08 15946047 2025-12-31 15946047 2024-09-09 2025-12-31 15946047 frs-core:CurrentFinancialInstruments 2025-12-31 15946047 frs-core:Non-currentFinancialInstruments 2025-12-31 15946047 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15946047 frs-bus:CompanyLimitedByGuarantee 2024-09-09 2025-12-31 15946047 frs-bus:FilletedAccounts 2024-09-09 2025-12-31 15946047 frs-bus:SmallEntities 2024-09-09 2025-12-31 15946047 frs-bus:AuditExempt-NoAccountantsReport 2024-09-09 2025-12-31 15946047 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-09 2025-12-31 15946047 frs-bus:Director1 2024-09-09 2025-12-31 15946047 frs-bus:Director2 2024-09-09 2025-12-31 15946047 frs-bus:Director3 2024-09-09 2025-12-31 15946047 frs-core:CurrentFinancialInstruments 1 2025-12-31 15946047 frs-countries:EnglandWales 2024-09-09 2025-12-31
Registered number: 15946047
PVBT Newco Limited
Unaudited Financial Statements
For the Period 9 September 2024 to 31 December 2025
Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
PVBT Newco Limited
Contents
Contents

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

Page 1
PVBT Newco Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15946047

| 31 December 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors | 4 | 978 |
Cash at bank and in hand |  | 524,255 |
|  | 525,233 |
Creditors: Amounts Falling Due Within One Year | 5 | (307,819 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 217,414
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 217,414
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (217,419 )
NET LIABILITIES |  |  | (5 )
Income and Expenditure Account |  |  | (5 )
MEMBERS' FUNDS |  |  | (5)

Page 1
Page 2
PVBT Newco Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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 Income and Expenditure Account.
On behalf of the board

Nicholas Martlew Director
05/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
PVBT Newco Limited
Notes to the Financial Statements
For the Period 9 September 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
PVBT Newco Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 15946047 . The registered office is 12 Limedale Avenue, Oakwood, Derby Limedale Avenue, Oakwood, Derby, England, DE21 2UE.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 3
Page 4
PVBT Newco Limited
Notes to the Financial Statements (continued)
For the Period 9 September 2024 to 31 December 2025
4. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Prepayments and accrued income | 884
Deferred tax current asset | 94
| 978

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 765
Corporation tax | 99
Other creditors | 643
Deferred income | 302,562
Accruals | 3,750
| 307,819

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

| 31 December 2025
--- | ---
| £
Accruals and deferred income | 217,419

7. Related Party Transactions
The company is under the control of the director Nicholas Martlew.
Nicholas Martlew is also a director and 100% shareholder of Tiny Ripples Limited (company number 14670144). During the year, Tiny Ripples Limited charged the company £11,141 for contractor costs.
Rasha Abdul Rahim is also a director and 100% shareholder of Rights Praxis Limited (company number 15881075). During the year, Rights Praxis Limited charged the company £20,405 for contractor costs, £4 for insurance costs, £98 for printing, postage and stationery costs, and £647 for travel and subsistence costs.
Page 4
Page 5
PVBT Newco Limited
Notes to the Financial Statements (continued)
For the Period 9 September 2024 to 31 December 2025
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5