Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 24 June 2026 1 January 2025 31 December 2025 31 December 2025 11967131 S Vieira J Salgado J Correia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11967131 2024-12-31 11967131 2025-12-31 11967131 2025-01-01 2025-12-31 11967131 frs-core:CurrentFinancialInstruments 2025-12-31 11967131 frs-core:ShareCapital 2025-12-31 11967131 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11967131 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11967131 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11967131 frs-bus:SmallEntities 2025-01-01 2025-12-31 11967131 frs-bus:Audited 2025-01-01 2025-12-31 11967131 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11967131 frs-bus:Director1 2025-01-01 2025-12-31 11967131 frs-bus:Director2 2025-01-01 2025-12-31 11967131 frs-bus:Director3 2025-01-01 2025-12-31 11967131 frs-core:CurrentFinancialInstruments 1 2025-12-31 11967131 frs-countries:EnglandWales 2025-01-01 2025-12-31 11967131 2023-12-31 11967131 2024-12-31 11967131 2024-01-01 2024-12-31 11967131 frs-core:CurrentFinancialInstruments 2024-12-31 11967131 frs-core:ShareCapital 2024-12-31 11967131 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11967131 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 11967131
360Onlineprint Limited
Financial Statements
For The Year Ended 31 December 2025
360Onlineprint Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
360Onlineprint Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 11967131

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 980,079 |  | 1,181,806 |
Cash at bank and in hand |  | 607,646 |  | 407,963 |
|  | 1,587,725 |  | 1,589,769 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,897,213 ) |  | (1,547,663 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (309,488 ) |  | 42,106
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (309,488 ) |  | 42,106
NET (LIABILITIES)/ASSETS |  |  | (309,488 ) |  | 42,106
CAPITAL AND RESERVES
Called up share capital |  |  | 500 |  | 500
Income Statement |  |  | (309,988 ) |  | 41,606
SHAREHOLDERS' FUNDS |  |  | (309,488) |  | 42,106

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 Statement.
The financial statements were approved by the board of directors on 23 June 2026 and were signed on its behalf by:

S Vieira Director | J Correia Director
23 June 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
360Onlineprint Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
360Onlineprint Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11967131 . The registered office is Second Floor, Curzon House, 24 High Street, Banstead, Surrey, SM7 2LJ .
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 directors confirm that, having reviewed the Company's cash requirements for the next 12 months from the date of signing the financial statements, they have formed a judgement that the Company has reasonable expectations that adequate resources will be available to continue operations for the foreseeable future. The Company has also received confirmation of support from its parent, for at least 12 months after the signing of the audit report, which provides additional security on the resources available to continue as a going concern. Therefore, these financial statements have been prepared on the going concern basis. In forming this judgement, the directors have reviewed forecasts for 2026-27, cash flow projections from the date of the approval of these financial statements, contingency planning and the sufficiency of banking facilities.
2.3. 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 and from the rendering of services. 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 significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
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Page 3
360Onlineprint Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 660,193 |  | 995,516
Social security and other taxes | 202,962 |  | 186,290
Corporation tax recoverable assets | 5,131 |  | -
Deferred tax current asset | 111,793 |  | -
| 980,079 |  | 1,181,806

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 82,411 |  | 48,667
Corporation tax | - |  | 12,484
Accruals and deferred income | 1,712,303 |  | 1,153,332
Amounts owed to group undertakings | 102,499 |  | 333,180
| 1,897,213 |  | 1,547,663

6. Related Party Transactions
The company is a wholly-owned subsidiary of BIZAY, S.A. During the year under review the company received management contributions from its parent company of £660,193 (2024: £995,516).
The loan with BIZAY, S.A. is interest free, unsecured and repayable on demand.
At the balance sheet date, the amounts outstanding were as follows:

| 2025 | 2024
| Due from | Due to | Due from | Due to
| £ | £ | £ | £
BIZAY, S.A. | - | 102,499 | - | 333,180
| - | 102,499 | - | 333,180

The accounts of 360Onlineprint Limited are included in the consolidated financial statements of BIZAY, S.A.whose registered office address is Hipolito Center Park Fracao F, 2A. Bairro Arenes, Torres Vedras, 2560-628, Portugal.
Page 3
Page 4
360Onlineprint Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Audit Information
The auditor's report on the accounts of 360Onlineprint Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Chris McKain (Senior Statutory Auditor) for and on behalf of UHY Hacker Young , Statutory Auditor.

UHY Hacker Young 14 Park Row Nottingham NG1 6GR

Page 4