Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10196349 Mr Mario Vergani Mr Richard Nava iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10196349 2024-12-31 10196349 2025-12-31 10196349 2025-01-01 2025-12-31 10196349 frs-core:CurrentFinancialInstruments 2025-12-31 10196349 frs-core:ShareCapital 2025-12-31 10196349 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10196349 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10196349 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10196349 frs-bus:SmallEntities 2025-01-01 2025-12-31 10196349 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10196349 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10196349 frs-core:UnlistedNon-exchangeTraded 2025-12-31 10196349 frs-core:UnlistedNon-exchangeTraded 2024-12-31 10196349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 10196349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 10196349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 10196349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 10196349 frs-bus:Director1 2025-01-01 2025-12-31 10196349 frs-bus:Director2 2025-01-01 2025-12-31 10196349 frs-countries:EnglandWales 2025-01-01 2025-12-31 10196349 2023-12-31 10196349 2024-12-31 10196349 2024-01-01 2024-12-31 10196349 frs-core:CurrentFinancialInstruments 2024-12-31 10196349 frs-core:ShareCapital 2024-12-31 10196349 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10196349
k8 Holding Ltd
Financial Statements
For The Year Ended 31 December 2025
k8 Holding Ltd
Contents
Contents

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

Page 1
k8 Holding Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10196349

| 2025 | 2024
--- | --- | ---
| Notes | € | € | € | €
FIXED ASSETS
Investments | 4 |  | 22,781 |  | 22,781
|  |  | 22,781 |  | 22,781
CURRENT ASSETS
Debtors | 5 | - |  | 107,575 |
Cash at bank and in hand |  | 471,946 |  | 371,219 |
|  | 471,946 |  | 478,794 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,517 ) |  | (2,261 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 467,429 |  | 476,533
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 490,210 |  | 499,314
NET ASSETS |  |  | 490,210 |  | 499,314
CAPITAL AND RESERVES
Called up share capital | 7 |  | 6,500 |  | 6,500
Profit and Loss Account |  |  | 483,710 |  | 492,814
SHAREHOLDERS' FUNDS |  |  | 490,210 |  | 499,314

Page 1
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k8 Holding 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 Mario Vergani Director
15/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
k8 Holding Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
k8 Holding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10196349 . The registered office is Northern & Shell Building, 8th Floor, 10, Lower Thames Street, London, EC3R 6AF.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| €
Cost
As at 1 January 2025 | 22,781
As at 31 December 2025 | 22,781
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 22,781
As at 1 January 2025 | 22,781

The company has investment in the following subsidiaries:
Kopron International, Ordinary Share Capital, 100% share holding, Non-resident UK
CANVAS SHPK, Unique Tax Identification Number (NUIS): L61810508D, Ordinary Share Capital, 100% share holding, Non-resident UK
Page 3
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k8 Holding Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Due within one year
Amounts owed by group undertakings | - |  | 6,596
Other debtors | - |  | 979
| - |  | 7,575
Due after more than one year
Amounts owed by group undertakings | - |  | 100,000
| - |  | 107,575

During the financial year, the outstanding loan due from Canvass SHPK was repaid in full. Interest was charged on a commercial basis until the loan was fully settled. Accordingly, no balance was outstanding as at 31 December 2025 (2024: €100,000).
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Trade creditors | 2,273 |  | -
Other creditors | 2,244 |  | 2,261
| 4,517 |  | 2,261

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Allotted, Called up and fully paid | 6,500 |  | 6,500

Page 4