Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06025313 Antri Kyriakou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06025313 2024-12-31 06025313 2025-12-31 06025313 2025-01-01 2025-12-31 06025313 frs-core:Non-currentFinancialInstruments 2025-12-31 06025313 frs-core:ShareCapital 2025-12-31 06025313 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06025313 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06025313 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06025313 frs-bus:SmallEntities 2025-01-01 2025-12-31 06025313 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06025313 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06025313 frs-core:UnlistedNon-exchangeTraded 2025-12-31 06025313 frs-core:UnlistedNon-exchangeTraded 2024-12-31 06025313 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 06025313 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 06025313 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 06025313 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06025313 frs-bus:Director1 2025-01-01 2025-12-31 06025313 frs-countries:EnglandWales 2025-01-01 2025-12-31 06025313 2023-12-31 06025313 2024-12-31 06025313 2024-01-01 2024-12-31 06025313 frs-core:Non-currentFinancialInstruments 2024-12-31 06025313 frs-core:ShareCapital 2024-12-31 06025313 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06025313
Ragger Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
TMH Financial Services Ltd
Ragger Investments Limited
Contents
Contents

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

Page 1
Ragger Investments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06025313

| 2025 | 2024
--- | --- | ---
| Notes | € | € | € | €
FIXED ASSETS
Investments | 4 |  | 291,660 |  | 291,660
|  |  | 291,660 |  | 291,660
CURRENT ASSETS
Debtors | 5 | 3,752,952 |  | 3,752,952 |
|  | 3,752,952 |  | 3,752,952 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,951 ) |  | (126,304 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,747,001 |  | 3,626,648
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,038,661 |  | 3,918,308
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,285,309 ) |  | (7,073,461 )
NET LIABILITIES |  |  | (3,246,648 ) |  | (3,155,153 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 61,271 |  | 1,030
Profit and Loss Account |  |  | (3,307,919 ) |  | (3,156,183 )
SHAREHOLDERS' FUNDS |  |  | (3,246,648) |  | (3,155,153)

Page 1
Page 2
Ragger Investments 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 her 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

Antri Kyriakou Director
11 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Ragger Investments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ragger Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06025313 . The registered office is 85 Great Portland Street, London, W1W 7LT.
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. 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.
2.3. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the proofit and loss account.
2.5. Debtors
Short term debtors are measured at transaction price, less any impairment loosses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determinded using the effective interest method, less anny impairment losses for bad and doubtful debts.
2.6. Creditors
Short term ccreditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determinded using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Page 4
Ragger Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Investments

| Unlisted
--- | ---
| €
Cost or Valuation
As at 1 January 2025 | 291,660
As at 31 December 2025 | 291,660
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 291,660
As at 1 January 2025 | 291,660

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Due within one year
Due after more than one year
Amounts owed by subsidiaries | 3,752,952 |  | 3,752,952

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Other creditors | 5,951 |  | 126,304

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

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Amounts owed to related parties | 7,285,309 |  | 7,073,461

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Allotted, Called up and fully paid | 61,271 |  | 1,030

On 8th July 2025 the company issued 52.000 shares of £1 each.
Page 4