Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04551891 Mr Shiv Dayal Mrs Binita Dayal Mr Shiv Dayal true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04551891 2024-12-31 04551891 2025-12-31 04551891 2025-01-01 2025-12-31 04551891 frs-core:CurrentFinancialInstruments 2025-12-31 04551891 frs-core:Non-currentFinancialInstruments 2025-12-31 04551891 frs-core:ComputerEquipment 2025-12-31 04551891 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04551891 frs-core:ComputerEquipment 2024-12-31 04551891 frs-core:SharePremium 2025-12-31 04551891 frs-core:ShareCapital 2025-12-31 04551891 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04551891 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04551891 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04551891 frs-bus:SmallEntities 2025-01-01 2025-12-31 04551891 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04551891 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04551891 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 04551891 frs-bus:OrdinaryShareClass2 2025-12-31 04551891 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 04551891 frs-bus:OrdinaryShareClass3 2025-12-31 04551891 frs-bus:OrdinaryShareClass4 2025-01-01 2025-12-31 04551891 frs-bus:OrdinaryShareClass4 2025-12-31 04551891 frs-bus:OrdinaryShareClass5 2025-01-01 2025-12-31 04551891 frs-bus:OrdinaryShareClass5 2025-12-31 04551891 1 2025-01-01 2025-12-31 04551891 frs-bus:Director1 2025-01-01 2025-12-31 04551891 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04551891 frs-core:Non-currentFinancialInstruments 1 2025-12-31 04551891 frs-countries:EnglandWales 2025-01-01 2025-12-31 04551891 2023-12-31 04551891 2024-12-31 04551891 2024-01-01 2024-12-31 04551891 frs-core:CurrentFinancialInstruments 2024-12-31 04551891 frs-core:Non-currentFinancialInstruments 2024-12-31 04551891 frs-core:SharePremium 2024-12-31 04551891 frs-core:ShareCapital 2024-12-31 04551891 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04551891 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 04551891 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 04551891 frs-bus:OrdinaryShareClass4 2024-01-01 2024-12-31 04551891 frs-bus:OrdinaryShareClass5 2024-01-01 2024-12-31 04551891 frs-core:Non-currentFinancialInstruments 1 2024-12-31
Registered number: 04551891
Langham Capital Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ash & Associates
Chartered Accountants
1st Floor, 1A Leadenhall Market
London
EC3V 1LR
Langham Capital Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Langham Capital Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04551891

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand |  | 178,102 |  | 18,257 |
|  | 178,102 |  | 18,257 |
Creditors: Amounts Falling Due Within One Year | 5 | (51,183 ) |  | (15,182 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 126,919 |  | 3,075
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 126,919 |  | 3,075
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (232 ) |  | (232 )
NET ASSETS |  |  | 126,687 |  | 2,843
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Share premium account |  |  | 330,768 |  | 330,768
Profit and Loss Account |  |  | (205,081 ) |  | (328,925 )
SHAREHOLDERS' FUNDS |  |  | 126,687 |  | 2,843

Page 1
Page 2
Langham Capital Limited
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 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 Shiv Dayal Director
14th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Langham Capital Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Langham Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04551891 . The registered office is 28 Devonport, 23 Southwick Street,, London, W2 2QF.
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. 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.
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.
2.3. 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:

Computer Equipment | 25% straight line

2.4. 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.
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 year was: 1 (2024: 1)
1 1
Page 3
Page 4
Langham Capital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 9,108
As at 31 December 2025 | 9,108
Depreciation
As at 1 January 2025 | 9,108
As at 31 December 2025 | 9,108
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 62 |  | 62
Other taxes and social security | 3,259 |  | 2,284
VAT | 28,884 |  | -
Accruals and deferred income | 2,025 |  | 2,430
Director's loan account | 16,953 |  | 10,406
| 51,183 |  | 15,182

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Capital instruments | 232 |  | 232

Capital instruments are represented by 232 non-cumulative redeemable preference shares issued at £1 per share with a premium of £999 per share. These shares have no voting rights attaching and are redeemable only at the company's option at nominal value plus a redemption premium. Dividends and returns paid to the holders of these shares are at the company's discretion. There have been several tranches of issue of non-cumulative redeemable preference shares of £1 each in previous years.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
898 Ordinary A shares of £ 1 each | 898 |  | 898
100 Ordinary B shares of £ 1 each | 100 |  | 100
1 Ordinary C shares of £ 1 each | 1 |  | 1
1 Ordinary D shares of £ 1 each | 1 |  | 1
| 1,000 |  | 1,000

Page 4
Page 5
Langham Capital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Shiv Dayal by virtue of his ownership of 100% of the issued share capital of Langham Holdings Limited, the ultimate parent company.
Page 5