Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 11015686 Mr Jeremy Link Mr Ryan Link Ms Vaida Pilsuckyte iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11015686 2024-09-30 11015686 2025-09-30 11015686 2024-10-01 2025-09-30 11015686 frs-core:CurrentFinancialInstruments 2025-09-30 11015686 frs-core:ComputerEquipment 2025-09-30 11015686 frs-core:ComputerEquipment 2024-10-01 2025-09-30 11015686 frs-core:ComputerEquipment 2024-09-30 11015686 frs-core:MotorVehicles 2025-09-30 11015686 frs-core:MotorVehicles 2024-10-01 2025-09-30 11015686 frs-core:MotorVehicles 2024-09-30 11015686 frs-core:OtherResidualIntangibleAssets 2025-09-30 11015686 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 11015686 frs-core:OtherResidualIntangibleAssets 2024-09-30 11015686 frs-core:PlantMachinery 2025-09-30 11015686 frs-core:PlantMachinery 2024-10-01 2025-09-30 11015686 frs-core:PlantMachinery 2024-09-30 11015686 frs-core:ShareCapital 2025-09-30 11015686 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11015686 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11015686 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11015686 frs-bus:SmallEntities 2024-10-01 2025-09-30 11015686 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11015686 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11015686 frs-core:CostValuation 2024-09-30 11015686 frs-core:AdditionsToInvestments 2025-09-30 11015686 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 11015686 frs-core:CostValuation 2025-09-30 11015686 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 11015686 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 11015686 frs-core:UnlistedNon-exchangeTraded 2025-09-30 11015686 frs-core:UnlistedNon-exchangeTraded 2024-09-30 11015686 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 11015686 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 11015686 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 11015686 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 11015686 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 11015686 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 11015686 frs-bus:Director1 2024-10-01 2025-09-30 11015686 frs-bus:Director2 2024-10-01 2025-09-30 11015686 frs-bus:Director3 2024-10-01 2025-09-30 11015686 frs-countries:EnglandWales 2024-10-01 2025-09-30 11015686 2023-09-30 11015686 2024-09-30 11015686 2023-10-01 2024-09-30 11015686 frs-core:CurrentFinancialInstruments 2024-09-30 11015686 frs-core:WithinOneYear 2024-09-30 11015686 frs-core:ShareCapital 2024-09-30 11015686 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 11015686
Eurolink International Forwarding Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
AJN Accountants Limited
Hideaway Workspace
1 Empire Mews
Streatham
SW16 2BF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11015686
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 24,421 10,138
Tangible Assets 5 673,427 265,934
Investments 6 884,394 353,843
1,582,242 629,915
CURRENT ASSETS
Debtors 7 941,357 912,407
Cash at bank and in hand 272,505 413,009
1,213,862 1,325,416
Creditors: Amounts Falling Due Within One Year 8 (381,946 ) (521,303 )
NET CURRENT ASSETS (LIABILITIES) 831,916 804,113
TOTAL ASSETS LESS CURRENT LIABILITIES 2,414,158 1,434,028
PROVISIONS FOR LIABILITIES
Deferred Taxation (168,357 ) (95,706 )
NET ASSETS 2,245,801 1,338,322
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 2,245,701 1,338,222
SHAREHOLDERS' FUNDS 2,245,801 1,338,322
Page 1
Page 2
For the year ending 30 September 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 Ryan Link
Director
22/06/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eurolink International Forwarding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11015686 . The registered office is C/O Ajn Accountants, 1 Empire Mews, London, SW16 2BF.
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. Significant judgements and estimations
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are relevant.
Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no significant judgements or estimates involved in the preparation of the financial statements. 
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Plant & Machinery 20% Straight line
Motor Vehicles 20% Reducing balance
Computer Equipment 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
2.6. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertable preference and non-puttable ordinary shares which are measured at fair value, with changes recognzed in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss. 
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.
2.8. 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.
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 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 year was: 3 (2024: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 October 2024 10,138
Additions 14,283
As at 30 September 2025 24,421
Net Book Value
As at 30 September 2025 24,421
As at 1 October 2024 10,138
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 169,449 174,478 14,045 357,972
Additions 542,588 - 5,091 547,679
Disposals - (50,232 ) - (50,232 )
As at 30 September 2025 712,037 124,246 19,136 855,419
Depreciation
As at 1 October 2024 10,021 76,811 5,206 92,038
Provided during the period 91,916 16,606 2,648 111,170
Disposals - (21,216 ) - (21,216 )
As at 30 September 2025 101,937 72,201 7,854 181,992
Net Book Value
As at 30 September 2025 610,100 52,045 11,282 673,427
As at 1 October 2024 159,428 97,667 8,839 265,934
6. Investments
Unlisted Other Total
£ £ £
Cost or Valuation
As at 1 October 2024 - 353,843 353,843
Additions 171,769 259 172,028
Revaluations - 358,523 358,523
As at 30 September 2025 171,769 712,625 884,394
Provision
As at 1 October 2024 - - -
As at 30 September 2025 - - -
Net Book Value
As at 30 September 2025 171,769 712,625 884,394
As at 1 October 2024 - 353,843 353,843
Page 5
Page 6
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 541,244 366,490
Other debtors 378,960 545,917
920,204 912,407
Due after more than one year
Other debtors 21,153 -
941,357 912,407
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 15,003
Trade creditors 273,148 424,116
Other creditors 1,680 1,358
Taxation and social security 107,118 80,826
381,946 521,303
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 15,003
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Included in other debtors is an amount of £239,584 (2024: £448,355) due from the directors of the company. The balance is unsecured, interest-bearing at 3.75% per annum, and repayable on demand.
Page 6