Acorah Software Products - Accounts Production 19.3.550 false true true false 7 November 2024 31 December 2025 31 December 2025 16065363 Mr Fabian Frank Mr Carsten Keller Mr Anthony Bloor Mr Paul Wilkes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16065363 2024-11-06 16065363 2025-12-31 16065363 2024-11-07 2025-12-31 16065363 frs-core:CurrentFinancialInstruments 2025-12-31 16065363 frs-core:ComputerEquipment 2025-12-31 16065363 frs-core:ComputerEquipment 2024-11-07 2025-12-31 16065363 frs-core:ComputerEquipment 2024-11-06 16065363 frs-core:FurnitureFittings 2025-12-31 16065363 frs-core:FurnitureFittings 2024-11-07 2025-12-31 16065363 frs-core:FurnitureFittings 2024-11-06 16065363 frs-core:ShareCapital 2025-12-31 16065363 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16065363 frs-bus:PrivateLimitedCompanyLtd 2024-11-07 2025-12-31 16065363 frs-bus:FilletedAccounts 2024-11-07 2025-12-31 16065363 frs-bus:SmallEntities 2024-11-07 2025-12-31 16065363 frs-bus:AuditExempt-NoAccountantsReport 2024-11-07 2025-12-31 16065363 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-07 2025-12-31 16065363 frs-bus:Director1 2024-11-07 2025-12-31 16065363 frs-bus:Director2 2024-11-07 2025-12-31 16065363 frs-bus:Director3 2024-11-07 2025-12-31 16065363 frs-bus:Director4 2024-11-07 2025-12-31 16065363 frs-countries:EnglandWales 2024-11-07 2025-12-31
Registered number: 16065363
The Perlin Limited
Unaudited Financial Statements
For the Period 7 November 2024 to 31 December 2025
The Perlin Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Perlin Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16065363

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,521
|  |  | 3,521
CURRENT ASSETS
Debtors | 5 | 146,498 |
Cash at bank and in hand |  | 433,446 |
|  | 579,944 |
Creditors: Amounts Falling Due Within One Year | 6 | (431,456 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 148,488
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 152,009
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (880 )
NET ASSETS |  |  | 151,129
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Profit and Loss Account |  |  | 151,029
SHAREHOLDERS' FUNDS |  |  | 151,129

Page 1
Page 2
The Perlin Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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 Paul Wilkes Director
26 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Perlin Limited
Notes to the Financial Statements
For the Period 7 November 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
The Perlin Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16065363 . The registered office is 11/12 Hallmark Trading Centre, Fourth Way, Wembley, Middlesex, HA9 0LB.
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 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.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are 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 considered to be
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.
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.
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:

Fixtures & Fittings | 33.33% on cost
Computer Equipment | 33.33% on cost

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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
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The Perlin Limited
Notes to the Financial Statements (continued)
For the Period 7 November 2024 to 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 7 November 2024 | - | - | -
Additions | 770 | 3,281 | 4,051
As at 31 December 2025 | 770 | 3,281 | 4,051
Depreciation
As at 7 November 2024 | - | - | -
Provided during the period | 65 | 465 | 530
As at 31 December 2025 | 65 | 465 | 530
Net Book Value
As at 31 December 2025 | 705 | 2,816 | 3,521
As at 7 November 2024 | - | - | -

5. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 146,498

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 155,785
Corporation tax | 83,301
PAYE payable | 10,965
VAT | 12,604
Income in advance | 63,300
Directors' loan accounts | 105,501
| 431,456

7. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

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