Acorah Software Products - Accounts Production 19.3.550 false true true 31 March 2025 1 December 2024 false 10 July 2026 1 April 2025 31 December 2025 31 December 2025 05620265 Ms Anna Richey Ms Alla Ouvarova Mr Filippo Calvaresi Mr Federico Lionello Mr Davide Magnani AFP Services Limited Eurovo Srl false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05620265 2025-03-31 05620265 2025-12-31 05620265 2025-04-01 2025-12-31 05620265 frs-core:CurrentFinancialInstruments 2025-12-31 05620265 frs-core:ComputerEquipment 2025-12-31 05620265 frs-core:ComputerEquipment 2025-04-01 2025-12-31 05620265 frs-core:ComputerEquipment 2025-03-31 05620265 frs-core:PlantMachinery 2025-04-01 2025-12-31 05620265 frs-core:CapitalRedemptionReserve 2025-12-31 05620265 frs-core:SharePremium 2025-12-31 05620265 frs-core:ShareCapital 2025-12-31 05620265 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05620265 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2025-12-31 05620265 frs-bus:FilletedAccounts 2025-04-01 2025-12-31 05620265 frs-bus:SmallEntities 2025-04-01 2025-12-31 05620265 frs-bus:Audited 2025-04-01 2025-12-31 05620265 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2025-12-31 05620265 1 2025-04-01 2025-12-31 05620265 frs-bus:Director1 2025-04-01 2025-12-31 05620265 frs-bus:Director2 2025-04-01 2025-12-31 05620265 frs-bus:Director3 2025-04-01 2025-12-31 05620265 frs-bus:Director4 2025-04-01 2025-12-31 05620265 frs-bus:Director5 2025-04-01 2025-12-31 05620265 frs-bus:CompanySecretary1 2025-04-01 2025-12-31 05620265 frs-countries:EnglandWales 2025-04-01 2025-12-31 05620265 2024-11-30 05620265 2025-03-31 05620265 2024-12-01 2025-03-31 05620265 frs-core:CurrentFinancialInstruments 2025-03-31 05620265 frs-core:CapitalRedemptionReserve 2025-03-31 05620265 frs-core:SharePremium 2025-03-31 05620265 frs-core:ShareCapital 2025-03-31 05620265 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05620265
Anna Alla Limited
Financial Statements
For the Period 1 April 2025 to 31 December 2025
Anna Alla Limited
Contents
Contents

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

Page 1
Anna Alla Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05620265

| 31 December 2025 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,378 |  | 12,187
|  |  | 9,378 |  | 12,187
CURRENT ASSETS
Stocks | 5 | 256,330 |  | 63,570 |
Debtors | 6 | 1,155,826 |  | 1,411,646 |
Cash at bank and in hand |  | 808,900 |  | 183,070 |
|  | 2,221,056 |  | 1,658,286 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,074,469 ) |  | (1,063,193 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,146,587 |  | 595,093
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,155,965 |  | 607,280
NET ASSETS |  |  | 1,155,965 |  | 607,280
CAPITAL AND RESERVES
Called up share capital | 8 |  | 291 |  | 291
Share premium account |  |  | 299,841 |  | 299,841
Capital redemption reserve |  |  | 68 |  | 68
Profit and Loss Account |  |  | 855,765 |  | 307,080
SHAREHOLDERS' FUNDS |  |  | 1,155,965 |  | 607,280

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

Ms Alla Ouvarova Director
10/07/2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Anna Alla Limited
Notes to the Financial Statements
For the Period 1 April 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Anna Alla Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05620265 . The registered office is Timsons Business Centre, Bath Road, Kettering, Northamptonshire, NN16 8NQ.
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. These estimates and judgments are continually reviewed and are based on experience and other factors, including expectations of future that are believed to be reasonable under the circumstances.
No significant judgements have been applied.
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:

Plant & Machinery | 3 and 5 years straight line
Computer Equipment | 3 years straight line

2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 2
Page 3
Anna Alla Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 December 2025
2.7. Financial Instruments
Financial liabilities and equity are classified according to the substance of the financial instrument’s contractual obligations, rather than its legal form.
The company’s cash at bank and in hand and trade and other debtors and its trade and other creditors and bank overdrafts are measured initially at the transaction price, including transaction costs, and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
If a transaction constitutes a financing transaction it is measured at the present value of the future payments discounted at a market rate of interest, except where loans are received from a person who is within a director’s group of close family members and that group contains a shareholder of the company, then these are initially recorded at transaction price, and subsequently at amortised cost using the interest rate implicit in the contract.
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 the Statement of Comprehensive Income.
2.8. 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.
2.9. 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2025: 3)
4 3
Page 3
Page 4
Anna Alla Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 21,577
Additions | 2,989
As at 31 December 2025 | 24,566
Depreciation
As at 1 April 2025 | 9,390
Provided during the period | 5,798
As at 31 December 2025 | 15,188
Net Book Value
As at 31 December 2025 | 9,378
As at 1 April 2025 | 12,187

5. Stocks

| 31 December 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 256,330 |  | 63,570

6. Debtors

| 31 December 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,053,369 |  | 1,172,789
Other debtors | 102,457 |  | 238,857
| 1,155,826 |  | 1,411,646

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 455,062 |  | 495,398
Other creditors | 366,162 |  | 163,430
Taxation and social security | 253,245 |  | 404,365
| 1,074,469 |  | 1,063,193

Lloyds Bank Commercial Finance Limited held a fixed and floating charge over all the assets of the company. This charge was satisfied on 30 April 2025.
Page 4
Page 5
Anna Alla Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 December 2025
8. Share Capital

| 31 December 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 291 |  | 291

9. Related Party Transactions
Entities with control, joint control or significant influences over the company had balances due to them at 31 December 2025 of £124,456 (EUR 139,599) (31 March 2025: £NIL)
10. Controlling Party
The company's controlling party is Eurovo Srl , incorporated in Italy, registered office Via Mensa 3, 48022, Santa Maria In Fabriago, Italy, by virtue of their ownership of 74% of the issued share capital in the company.
11. Other matters
Auditors remuneration
The remuneration payable to the auditors for the year was £7,000 (31 March 2025: £NIL)
Comparative Period
The previous period was shortened by 244 days, to be a 4 month period. Therefore, the comparative amounts presented in
the financial statements (including the related notes), are not entirely comparable.
Unaudited prior period
The prior period financial statements were unaudited.
12. Audit Information
The auditor's report on the accounts of Anna Alla Limited for the period ended 31 December 2025 was unqualified.
The auditor's report was signed by Pierpaolo Spadoni (Senior Statutory Auditor) for and on behalf of A.C.T. Audit Limited , Statutory Auditor.

A.C.T. Audit Limited 27 Hill Street Mayfair London W1J 5LP

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