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 12720559 Mr J I Mackay Goodwille Limited QPM Personnel Management GmbH Am Haferkamp, 78 D-40589, Düsseldorf true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12720559 2024-12-31 12720559 2025-12-31 12720559 2025-01-01 2025-12-31 12720559 frs-core:CurrentFinancialInstruments 2025-12-31 12720559 frs-core:ShareCapital 2025-12-31 12720559 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12720559 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12720559 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12720559 frs-bus:SmallEntities 2025-01-01 2025-12-31 12720559 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12720559 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12720559 1 2025-01-01 2025-12-31 12720559 frs-bus:Director1 2025-01-01 2025-12-31 12720559 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 12720559 frs-countries:EnglandWales 2025-01-01 2025-12-31 12720559 2023-12-31 12720559 2024-12-31 12720559 2024-01-01 2024-12-31 12720559 frs-core:CurrentFinancialInstruments 2024-12-31 12720559 frs-core:ShareCapital 2024-12-31 12720559 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12720559
Gradar Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Goodwille Limited
Gradar Limited
Contents
Contents

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

Page 1
Gradar Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12720559

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 777 |  | 769 |
Cash at bank and in hand |  | 133,606 |  | 75,447 |
|  | 134,383 |  | 76,216 |
Creditors: Amounts Falling Due Within One Year | 5 | (41,797 ) |  | (30,319 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 92,586 |  | 45,897
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 92,586 |  | 45,897
NET ASSETS |  |  | 92,586 |  | 45,897
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 92,585 |  | 45,896
SHAREHOLDERS' FUNDS |  |  | 92,586 |  | 45,897

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 J I Mackay Director
06/07/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Gradar Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Gradar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12720559 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
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
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Page 2
Page 3
Gradar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Debtors
Basic financial assets, including trade and other debtors, are intially 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, less any impairment.
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
2.9. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.10. Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.11. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 777 |  | 769

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 4,545
Corporation tax | 15,133 |  | 7,905
VAT | 4,119 |  | 7,443
Accruals and deferred income | 22,545 |  | 10,426
| 41,797 |  | 30,319

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3
Page 4
Gradar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Dividends
There were no dividends paid or proposed in the current or prior year.
8. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is QPM Personnel Management GmbH . QPM Personnel Management GmbH was incorporated in Germany. Copies of the group accounts may be obtained from the secretary, Am Haferkamp, 78 D-40589, Düsseldorf . The ultimate controlling party is QPM Personnel Management GmbH who controls 100% of the shares of Gradar Limited .
Page 4