Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 14 April 2026 1 January 2025 31 December 2025 31 December 2025 03307467 Mr HASAN ILKER YONEY Mrs HANZADE VASFIYE DOGAN BOYNER Ms Yasar Begumhan Dogan Faralyali Mr TOLGA BABALI iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03307467 2024-12-31 03307467 2025-12-31 03307467 2025-01-01 2025-12-31 03307467 frs-core:CurrentFinancialInstruments 2025-12-31 03307467 frs-core:ComputerEquipment 2025-12-31 03307467 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03307467 frs-core:ComputerEquipment 2024-12-31 03307467 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03307467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 03307467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 03307467 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 03307467 frs-core:MotorVehicles 2025-01-01 2025-12-31 03307467 frs-core:PlantMachinery 2025-12-31 03307467 frs-core:PlantMachinery 2025-01-01 2025-12-31 03307467 frs-core:PlantMachinery 2024-12-31 03307467 frs-core:ShareCapital 2025-12-31 03307467 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03307467 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03307467 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03307467 frs-bus:SmallEntities 2025-01-01 2025-12-31 03307467 frs-bus:Audited 2025-01-01 2025-12-31 03307467 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03307467 frs-bus:Director1 2025-01-01 2025-12-31 03307467 frs-bus:Director2 2025-01-01 2025-12-31 03307467 frs-bus:Director3 2025-01-01 2025-12-31 03307467 frs-bus:Director4 2025-01-01 2025-12-31 03307467 frs-core:CurrentFinancialInstruments 3 2025-12-31 03307467 frs-countries:EnglandWales 2025-01-01 2025-12-31 03307467 2023-12-31 03307467 2024-12-31 03307467 2024-01-01 2024-12-31 03307467 frs-core:CurrentFinancialInstruments 2024-12-31 03307467 frs-core:ShareCapital 2024-12-31 03307467 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03307467 frs-core:CurrentFinancialInstruments 3 2024-12-31
Registered number: 03307467
FALCON PURCHASING SERVICES LIMITED
Financial Statements
For The Year Ended 31 December 2025
FALCON PURCHASING SERVICES LIMITED
Contents
Contents

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

Page 1
FALCON PURCHASING SERVICES LIMITED
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03307467

| 2025 | 2024
--- | --- | ---
| Notes | $ | $ | $ | $
FIXED ASSETS
Tangible Assets | 4 |  | 418 |  | 665
|  |  | 418 |  | 665
CURRENT ASSETS
Debtors | 5 | 68,138 |  | 65,013 |
Cash at bank and in hand |  | 273,133 |  | 477,795 |
|  | 341,271 |  | 542,808 |
Creditors: Amounts Falling Due Within One Year | 6 | (68,005 ) |  | (15,963 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 273,266 |  | 526,845
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 273,684 |  | 527,510
NET ASSETS |  |  | 273,684 |  | 527,510
CAPITAL AND RESERVES
Called up share capital | 7 |  | 3,040,771 |  | 1,701,301
Profit and Loss Account |  |  | (2,767,087 ) |  | (1,173,791 )
SHAREHOLDERS' FUNDS |  |  | 273,684 |  | 527,510

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 TOLGA BABALI Director
14/04/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
FALCON PURCHASING SERVICES LIMITED
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
FALCON PURCHASING SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03307467 . The registered office is 5th Floor 36 Dover Street, London , England, W1S 4NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in USD.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. The directors believe the company will continue to operate and meet its obligations as they fall due for at least the next 12 months.
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.
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. 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:

Leasehold | over period of lease
Plant & Machinery | 5 years straight line
Motor Vehicles | 5 years straight line
Fixtures & Fittings | 5 years straight line
Computer Equipment | 5 years straight line

2.5. 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.
2.6. 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.
...CONTINUED
Page 2
Page 3
FALCON PURCHASING SERVICES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Computer Equipment | Total
| $ | $ | $ | $
Cost
As at 1 January 2025 | 38,541 | 6,274 | 646 | 45,461
As at 31 December 2025 | 38,541 | 6,274 | 646 | 45,461
Depreciation
As at 1 January 2025 | 38,541 | 6,175 | 80 | 44,796
Provided during the period | - | 32 | 215 | 247
As at 31 December 2025 | 38,541 | 6,207 | 295 | 45,043
Net Book Value
As at 31 December 2025 | - | 67 | 351 | 418
As at 1 January 2025 | - | 99 | 566 | 665

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Due within one year
Trade debtors | 42,000 |  | -
Prepayments and accrued income | 11,002 |  | 1,259
VAT | 15,136 |  | 5,731
Other taxes and social security | - |  | 58,023
| 68,138 |  | 65,013

Page 3
Page 4
FALCON PURCHASING SERVICES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Trade creditors | - |  | 6,408
Other taxes and social security | 55,058 |  | -
Pension | 1,153 |  | 1,055
Accruals and deferred income | 11,794 |  | 8,500
| 68,005 |  | 15,963

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Allotted, Called up and fully paid | 3,040,771 |  | 1,701,301

Additional notes regarding share capital
The company's total number of shares as at 31 December 2025 was £2,350,000 shares at £1 per share ($3,040,771).
8. Related Party Transactions
During the year the following related party transaction took place
Dogan Online Limited, related by similar shareholders Shared offices was $84,832.50 (2024 $50,248.87)
In 2025, the Company entered into advisory services agreements with related parties under which strategic and financial advisory services were provided. The agreements were conducted on an arm’s-length basis. The total fees charged to related parties during the year amounted to USD 280,500.
9. Audit Information
The auditor's report on the accounts of FALCON PURCHASING SERVICES LIMITED for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Paul Mattei (Senior Statutory Auditor) for and on behalf of Leaman Mattei Limited , Statutory Auditor.
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