Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14547642 Mr M Forbes Mrs E Forbes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14547642 2024-12-31 14547642 2025-12-31 14547642 2025-01-01 2025-12-31 14547642 frs-core:CurrentFinancialInstruments 2025-12-31 14547642 frs-core:ComputerEquipment 2025-12-31 14547642 frs-core:ComputerEquipment 2025-01-01 2025-12-31 14547642 frs-core:ComputerEquipment 2024-12-31 14547642 frs-core:ShareCapital 2025-12-31 14547642 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14547642 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14547642 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14547642 frs-bus:SmallEntities 2025-01-01 2025-12-31 14547642 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14547642 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14547642 frs-core:CostValuation 2024-12-31 14547642 frs-core:CostValuation 2025-12-31 14547642 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 14547642 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 14547642 frs-bus:Director1 2025-01-01 2025-12-31 14547642 frs-bus:Director2 2025-01-01 2025-12-31 14547642 frs-countries:EnglandWales 2025-01-01 2025-12-31 14547642 frs-core:Subsidiary1 2025-01-01 2025-12-31 14547642 frs-core:Subsidiary1 1 2025-01-01 2025-12-31 14547642 2023-12-31 14547642 2024-12-31 14547642 2024-01-01 2024-12-31 14547642 frs-core:CurrentFinancialInstruments 2024-12-31 14547642 frs-core:ShareCapital 2024-12-31 14547642 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14547642
Mersudin Forbes Digital Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Mersudin Forbes Digital Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Mersudin Forbes Digital Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14547642

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,912 |  | 5,630
Investments | 5 |  | 100 |  | 100
|  |  | 4,012 |  | 5,730
CURRENT ASSETS
Debtors | 6 | 18,162 |  | 6,009 |
Cash at bank and in hand |  | 5,320 |  | 26,807 |
|  | 23,482 |  | 32,816 |
Creditors: Amounts Falling Due Within One Year | 7 | (16,206 ) |  | (17,680 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,276 |  | 15,136
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,288 |  | 20,866
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (978 ) |  | (1,295 )
NET ASSETS |  |  | 10,310 |  | 19,571
CAPITAL AND RESERVES
Called up share capital | 8 |  | 12 |  | 12
Profit and Loss Account |  |  | 10,298 |  | 19,559
SHAREHOLDERS' FUNDS |  |  | 10,310 |  | 19,571

Page 1
Page 2
Mersudin Forbes Digital Ltd
Balance Sheet (continued)
As At 31 December 2025
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

Mr M Forbes Director
30/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mersudin Forbes Digital Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Mersudin Forbes Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14547642 . The registered office is 1-2 Rhodium Point Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.
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. Exemption From Preparing Consolidated Financial Statements
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
2.3. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.4. 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.
2.5. 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 | 3 years straight line.

2.6. Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured realiably are measured at cost less impairment.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 3
Page 4
Mersudin Forbes Digital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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.
2.9. Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 8,187
Additions | 1,302
As at 31 December 2025 | 9,489
Depreciation
As at 1 January 2025 | 2,557
Provided during the period | 3,020
As at 31 December 2025 | 5,577
Net Book Value
As at 31 December 2025 | 3,912
As at 1 January 2025 | 5,630

Page 4
Page 5
Mersudin Forbes Digital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 100
As at 31 December 2025 | 100
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 100
As at 1 January 2025 | 100

Subsidiaries
Details of the company's subsidiaries as at 31 December 2025 are as follows:

Name of undertaking | Registered Office | Class of shares held | Direct holding | Indirect holding
--- | --- | --- | --- | ---
Multiply Online Ltd | 1-2 Rhodium Point, Hawkinge, Folkestone, Kent, CT18 7TQ | Ordinary shares | 100.00% | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,051 |  | 3,768
Other debtors | 15,111 |  | 2,241
| 18,162 |  | 6,009

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,341 |  | 1,623
Taxation and social security | 13,865 |  | 16,057
| 16,206 |  | 17,680

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 12 |  | 12

Page 5