Acorah Software Products - Accounts Production 18.1.170 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09607496 Mr Nikolaus Suehr Mr Matthew Wardle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09607496 2024-12-31 09607496 2025-12-31 09607496 2025-01-01 2025-12-31 09607496 frs-core:CurrentFinancialInstruments 2025-12-31 09607496 frs-core:ComputerEquipment 2025-12-31 09607496 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09607496 frs-core:ComputerEquipment 2024-12-31 09607496 frs-core:FurnitureFittings 2025-12-31 09607496 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09607496 frs-core:FurnitureFittings 2024-12-31 09607496 frs-core:OtherReservesSubtotal 2025-12-31 09607496 frs-core:SharePremium 2025-12-31 09607496 frs-core:ShareCapital 2025-12-31 09607496 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09607496 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09607496 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09607496 frs-bus:SmallEntities 2025-01-01 2025-12-31 09607496 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09607496 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09607496 frs-core:UnlistedNon-exchangeTraded 2025-12-31 09607496 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09607496 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09607496 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 09607496 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09607496 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 09607496 frs-bus:Director1 2025-01-01 2025-12-31 09607496 frs-bus:Director2 2025-01-01 2025-12-31 09607496 frs-countries:EnglandWales 2025-01-01 2025-12-31 09607496 2023-12-31 09607496 2024-12-31 09607496 2024-01-01 2024-12-31 09607496 frs-core:CurrentFinancialInstruments 2024-12-31 09607496 frs-core:OtherReservesSubtotal 2024-12-31 09607496 frs-core:SharePremium 2024-12-31 09607496 frs-core:ShareCapital 2024-12-31 09607496 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09607496
Kasko Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Venn Accounts
Kasko Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Kasko Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09607496

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,505 |  | 17,566
Investments | 5 |  | 3,621 |  | 3,621
|  |  | 37,126 |  | 21,187
CURRENT ASSETS
Debtors | 6 | 407,170 |  | 306,772 |
Cash at bank and in hand |  | 1,569,324 |  | 1,216,173 |
|  | 1,976,494 |  | 1,522,945 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,761,990 ) |  | (1,709,378 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 214,504 |  | (186,433 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 251,630 |  | (165,246 )
NET ASSETS/(LIABILITIES) |  |  | 251,630 |  | (165,246 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 27,036 |  | 27,036
Share premium account |  |  | 2,487,684 |  | 2,487,684
Other reserves |  |  | 184,229 |  | 183,844
Profit and Loss Account |  |  | (2,447,319 ) |  | (2,863,810 )
SHAREHOLDERS' FUNDS |  |  | 251,630 |  | (165,246)

Page 1
Page 2
Kasko 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 Matthew Wardle Director
23/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kasko Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Kasko Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09607496 . The registered office is 78 York Street, London, W1H 1DP.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of services.
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:

Fixtures & Fittings | 4 years on straight line
Computer Equipment | 3 years on straight line

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Financial Instruments
The Company has chosen to adopt the Sections 11 and 12 of FRS 102 in respect of financial instruments.
(i) Financial assets
Basic financial assets, including trade and other debtors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the Income Statement.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in the Income Statement.
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price.
Such assets are subsequently carried at fair value and the changes in fair value are recognised in, the Income Statement, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
...CONTINUED
Page 3
Page 4
Kasko Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments - continued
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without in1posing additional restrictions.
(ii) Financial liabilities
Basic financial liabilities, including trade and other creditors, loans from fellow Group companies that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if payment is due within one year. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
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 year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that they are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.10. Related party exemption
The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 ' The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
2.11. Research and development
Revenue expenditure on research and development is written off in the period in which it is incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 8)
9 8
Page 4
Page 5
Kasko Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 5,008 | 103,757 | 108,765
Additions | 2,442 | 26,651 | 29,093
As at 31 December 2025 | 7,450 | 130,408 | 137,858
Depreciation
As at 1 January 2025 | 4,005 | 87,194 | 91,199
Provided during the period | 487 | 12,667 | 13,154
As at 31 December 2025 | 4,492 | 99,861 | 104,353
Net Book Value
As at 31 December 2025 | 2,958 | 30,547 | 33,505
As at 1 January 2025 | 1,003 | 16,563 | 17,566

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 3,621
As at 31 December 2025 | 3,621
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 3,621
As at 1 January 2025 | 3,621

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 186,952 |  | 245,491
Prepayments and accrued income | 67,243 |  | 46,287
Other debtors | 124,942 |  | 11,195
Amounts owed by group undertakings | 28,033 |  | 3,799
| 407,170 |  | 306,772

Page 5
Page 6
Kasko Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,879 |  | 16,089
Other creditors | 504,258 |  | 498,822
Deferred income | 918,453 |  | 825,981
Amounts owed to group undertakings | 322,400 |  | 368,486
| 1,761,990 |  | 1,709,378

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 27,036 |  | 27,036

9. Share based payments
There are various share based arrangements existing during the period.
Share options vest over a period ranging from 0 to 4 years from the date of grant with no cliff or a 12-month cliff.
The company has 80,608 options granted and vesting at the period end date to be settled via equity
10,003 options vested during the period.
(i)outstanding at the beginning of the period; 80,608
(ii)granted during the period; 0
(iii)forfeited during the period; 0
(iv)exercised during the period; 0
(v)expired during the period; 0
(vi)outstanding at the end of the period; 80,608
(vi)exercisable at the period end date: 80,608
£462 has been recognised during the period as an expense relating to the options vested.
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