Acorah Software Products - Accounts Production 19.1.200 false true true 31 December 2024 1 January 2024 false 30 April 2026 1 January 2025 31 December 2025 31 December 2025 13554963 Casper Rasmussen Max Scherer Mr James Eyton Monta Aps iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13554963 2024-12-31 13554963 2025-12-31 13554963 2025-01-01 2025-12-31 13554963 frs-core:CurrentFinancialInstruments 2025-12-31 13554963 frs-core:BetweenOneFiveYears 2025-12-31 13554963 frs-core:WithinOneYear 2025-12-31 13554963 frs-core:ShareCapital 2025-12-31 13554963 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13554963 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13554963 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13554963 frs-bus:SmallEntities 2025-01-01 2025-12-31 13554963 frs-bus:Audited 2025-01-01 2025-12-31 13554963 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13554963 frs-bus:Director1 2025-01-01 2025-12-31 13554963 frs-bus:Director2 2025-01-01 2025-12-31 13554963 frs-bus:Director3 2025-01-01 2025-12-31 13554963 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 13554963 frs-countries:EnglandWales 2025-01-01 2025-12-31 13554963 2023-12-31 13554963 2024-12-31 13554963 2024-01-01 2024-12-31 13554963 frs-core:CurrentFinancialInstruments 2024-12-31 13554963 frs-core:BetweenOneFiveYears 2024-12-31 13554963 frs-core:WithinOneYear 2024-12-31 13554963 frs-core:ShareCapital 2024-12-31 13554963 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13554963
Monta Platform Ltd
Financial Statements
For The Year Ended 31 December 2025
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Monta Platform Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Monta Platform Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13554963

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 6,738,453 |  | 1,186,178 |
Cash at bank and in hand |  | 70,682 |  | 176,304 |
|  | 6,809,135 |  | 1,362,482 |
Creditors: Amounts Falling Due Within One Year | 5 | (6,700,330 ) |  | (1,252,369 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 108,805 |  | 110,113
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 108,805 |  | 110,113
NET ASSETS |  |  | 108,805 |  | 110,113
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 98,805 |  | 100,113
SHAREHOLDERS' FUNDS |  |  | 108,805 |  | 110,113

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.
The financial statements were approved by the board of directors on 30 April 2026 and were signed on its behalf by:

Mr James Eyton Director
30 April 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Monta Platform Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Monta Platform Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13554963 . The registered office is 35 Chiswell Street, London, England, EC1Y 4SE.
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 Company is dependent on the continued financial support of its parent undertaking. The immediate parent company, Monta ApS, has provided a letter of support confirming that it will provide sufficient financial assistance to enable the Company to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements.
The letter of support is considered by the directors to be adequate and, based on this, the directors are satisfied that it is appropriate to prepare the financial statements on a going concern basis.
2.3. Turnover
The Company does not generate revenue from external customers and provides routine sales support and related services exclusively to its parent undertaking, Monta ApS. All customer contracts are held by the parent entity. Revenue represents intercompany service fees earned in respect of services rendered to Monta ApS and is determined in accordance with the Group’s transfer pricing policy using a cost‑plus methodology, whereby a mark‑up is applied to the fully loaded direct and indirect costs incurred by the Company in performing the services. Revenue is recognised as the services are performed, based on costs incurred during the period together with the applicable mark‑up, and is measured at the fair value of the consideration receivable.
2.4. Foreign Currencies
Functional and presentation currency
The Company's functional and presentational currency is GBP.
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
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.
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.
...CONTINUED
Page 2
Page 3
Monta Platform Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
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.
No deferred tax asset or liability has been recognised at the balance sheet date as the directors consider any timing differences to be immaterial and no deferred tax assets are considered recoverable.
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: 16 (2024: 12)
16 12
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 102,174 |  | 29,137
VAT | 11,416 |  | 13,895
Amounts owed by group undertakings | 6,624,863 |  | 1,143,146
| 6,738,453 |  | 1,186,178

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 26,262 |  | 214
Corporation tax | - |  | 30,295
Other taxes and social security | 77,175 |  | 53,667
Accruals and deferred income | 110,941 |  | 109,596
Amounts owed to parent undertaking | 6,485,952 |  | 1,058,597
| 6,700,330 |  | 1,252,369

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 147,376 |  | -
Later than one year and not later than five years | 294,752 |  | -
| 442,128 |  | -

Page 3
Page 4
Monta Platform Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Related Party Transactions
There were no loans to or from the Directors during the period.
Monta ApSParent company (100% shareholding)The Company is wholly owned by Monta ApS, a company incorporated in Denmark, which controlled the Company throughout the year. The Company provides software development, sales support, and related services exclusively to Monta ApS in the normal course of business, with transactions carried out in accordance with the Group’s transfer pricing policy and on an arm’s length basis. At the balance sheet date, an amount of £6,624,863 was owed by Monta ApS and included within debtors, and an amount of £6,485,952 was owed to Monta ApS and included within creditors. All balances with the parent undertaking are unsecured, repayable on demand, and arose through normal trading activities.Interest will accrue on the unpaid principal at a rate equal to 5% per annum, compounded annually.

Monta ApS

Parent company (100% shareholding)

The Company is wholly owned by Monta ApS, a company incorporated in Denmark, which controlled the Company throughout the year. The Company provides software development, sales support, and related services exclusively to Monta ApS in the normal course of business, with transactions carried out in accordance with the Group’s transfer pricing policy and on an arm’s length basis. At the balance sheet date, an amount of £6,624,863 was owed by Monta ApS and included within debtors, and an amount of £6,485,952 was owed to Monta ApS and included within creditors. All balances with the parent undertaking are unsecured, repayable on demand, and arose through normal trading activities.Interest will accrue on the unpaid principal at a rate equal to 5% per annum, compounded annually.

9. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of similar size and nature, the Company uses its auditors to assist with the preparation of the financial statements and the submission of tax returns. These services are permitted under the Financial Reporting Council’s Ethical Standard using the provisions available for small entities, and appropriate safeguards have been applied to ensure the auditor’s independence is not compromised.
10. Audit Information
The auditor's report on the accounts of Monta Platform Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Dalvir Johal -CA (Senior Statutory Auditor) for and on behalf of Ballantyne & Company Ltd , Statutory Auditor.
Page 4