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 14339189 C H Balthasar Mr H M Langmuir Armen SAS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14339189 2024-12-31 14339189 2025-12-31 14339189 2025-01-01 2025-12-31 14339189 frs-core:CurrentFinancialInstruments 2025-12-31 14339189 frs-core:ComputerEquipment 2025-12-31 14339189 frs-core:ComputerEquipment 2025-01-01 2025-12-31 14339189 frs-core:ComputerEquipment 2024-12-31 14339189 frs-core:ShareCapital 2025-12-31 14339189 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14339189 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14339189 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14339189 frs-bus:SmallEntities 2025-01-01 2025-12-31 14339189 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14339189 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14339189 1 2025-01-01 2025-12-31 14339189 frs-bus:Director1 2025-01-01 2025-12-31 14339189 frs-bus:Director2 2025-01-01 2025-12-31 14339189 frs-countries:EnglandWales 2025-01-01 2025-12-31 14339189 2023-12-31 14339189 2024-12-31 14339189 2024-01-01 2024-12-31 14339189 frs-core:CurrentFinancialInstruments 2024-12-31 14339189 frs-core:ShareCapital 2024-12-31 14339189 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14339189
Armen Partners UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Zgrp Limited
Suite Lu.231, The Light Bulb, 1 Filament Walk
Wandsworth
London
SW18 4GQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14339189
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,187 3,316
1,187 3,316
CURRENT ASSETS
Debtors 5 21,357 13,276
Cash at bank and in hand 547,274 435,640
568,631 448,916
Creditors: Amounts Falling Due Within One Year 6 (349,308 ) (309,820 )
NET CURRENT ASSETS (LIABILITIES) 219,323 139,096
TOTAL ASSETS LESS CURRENT LIABILITIES 220,510 142,412
NET ASSETS 220,510 142,412
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 219,510 141,412
SHAREHOLDERS' FUNDS 220,510 142,412
Page 1
Page 2
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
C H Balthasar
Director
09/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Armen Partners UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14339189 . The registered office is 20 North Audley Street, London, W1K 6WE.
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 is measured at the fair value of the consideration received or receivable, net of discounts, rebates, value added taxes and other sales tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided 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:
Computer Equipment 33% on cost
2.4. 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.
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 6,385
As at 31 December 2025 6,385
Depreciation
As at 1 January 2025 3,069
Provided during the period 2,129
As at 31 December 2025 5,198
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2025 1,187
As at 1 January 2025 3,316
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,624 -
Amounts owed by group undertakings - 6,138
Other debtors 18,733 7,138
21,357 13,276
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,129 218
Other creditors 292,303 263,946
Taxation and social security 55,876 45,656
349,308 309,820
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Ultimate Controlling Party
The company's ultimate controlling party is Armen SAS by virtue of his ownership of 100% of the issued share capital in the company.
Page 4