Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10323506 Mr Kevin Walton Mr Kevin Walton true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10323506 2024-12-31 10323506 2025-12-31 10323506 2025-01-01 2025-12-31 10323506 frs-core:CurrentFinancialInstruments 2025-12-31 10323506 frs-core:Non-currentFinancialInstruments 2025-12-31 10323506 frs-core:ComputerEquipment 2025-12-31 10323506 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10323506 frs-core:ComputerEquipment 2024-12-31 10323506 frs-core:FurnitureFittings 2025-12-31 10323506 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10323506 frs-core:FurnitureFittings 2024-12-31 10323506 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 10323506 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 10323506 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 10323506 frs-core:MotorVehicles 2025-12-31 10323506 frs-core:MotorVehicles 2025-01-01 2025-12-31 10323506 frs-core:MotorVehicles 2024-12-31 10323506 frs-core:WithinOneYear 2025-12-31 10323506 frs-core:ShareCapital 2025-12-31 10323506 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10323506 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10323506 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10323506 frs-bus:SmallEntities 2025-01-01 2025-12-31 10323506 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10323506 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10323506 1 2025-01-01 2025-12-31 10323506 frs-bus:Director1 2025-01-01 2025-12-31 10323506 frs-bus:Director1 2024-12-31 10323506 frs-bus:Director1 2025-12-31 10323506 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 10323506 frs-countries:EnglandWales 2025-01-01 2025-12-31 10323506 2023-12-31 10323506 2024-12-31 10323506 2024-01-01 2024-12-31 10323506 frs-core:CurrentFinancialInstruments 2024-12-31 10323506 frs-core:Non-currentFinancialInstruments 2024-12-31 10323506 frs-core:BetweenOneFiveYears 2024-12-31 10323506 frs-core:WithinOneYear 2024-12-31 10323506 frs-core:ShareCapital 2024-12-31 10323506 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10323506
Gondolas In Design UK Ltd
Financial Statements
For The Year Ended 31 December 2025
Gondolas In Design UK Ltd
Financial Statements
For The Year Ended 31 December 2025
Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Gondolas In Design UK Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10323506

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 24,843 |  | 91,323
|  |  | 24,843 |  | 91,323
CURRENT ASSETS
Stocks | 4 | 78,967 |  | 112,414 |
Debtors | 5 | 585,973 |  | 634,199 |
Cash at bank and in hand |  | 252,086 |  | 149,239 |
|  | 917,026 |  | 895,852 |
Creditors: Amounts Falling Due Within One Year | 6 | (545,055 ) |  | (1,095,274 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 371,971 |  | (199,422 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 396,814 |  | (108,099 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (54,323 )
NET ASSETS/(LIABILITIES) |  |  | 396,814 |  | (162,422 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 396,804 |  | (162,432 )
SHAREHOLDERS' FUNDS |  |  | 396,814 |  | (162,422)

Page 1
Page 2
Gondolas In Design UK 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 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 Kevin Walton Director
3 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Gondolas In Design UK Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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.
1.4. 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:

Leasehold | Straight line over 4 years
Motor Vehicles | Straight line over 4 years
Fixtures & Fittings | Straight line over 4 years
Computer Equipment | Straight line over 4 years

1.5. Leasing and Hire Purchase Contracts
Assets acquired under hire purchase contracts are included in tangible fixed assets and are depreciated over their estimated useful lives. The obligations net of future charges are included in creditors.
Lease payments are allocated between finance charges and the reduction of the lease liability using the effective interest rate method, ensuring a constant periodic rate of interest on the outstanding liability balance, with the finance charge component recognised as an expense in the profit and loss account over the lease term as it is incurred.
1.6. Stocks and Work in Progress
Stock and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stock.
1.7. Financial Instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value if the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not
amortised.
Classification of financial instruments
...CONTINUED
Page 3
Page 4
Gondolas In Design UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
1.7. Financial Instruments - continued
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently at amortised cost using the effective interest method.
1.8. 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.
1.9. 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 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 are recognised in profit or loss, except when they relate 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.
1.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 15 (2024: 13)
15 13
Page 4
Page 5
Gondolas In Design UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 2,157 | 184,383 | 14,176 | 29,681 | 230,397
Additions | - | - | - | 1,415 | 1,415
Disposals | - | (42,720 ) | - | - | (42,720 )
As at 31 December 2025 | 2,157 | 141,663 | 14,176 | 31,096 | 189,092
Depreciation
As at 1 January 2025 | 1,667 | 110,492 | 8,947 | 17,968 | 139,074
Provided during the period | 268 | 50,616 | 2,322 | 7,569 | 60,775
Disposals | - | (35,600 ) | - | - | (35,600 )
As at 31 December 2025 | 1,935 | 125,508 | 11,269 | 25,537 | 164,249
Net Book Value
As at 31 December 2025 | 222 | 16,155 | 2,907 | 5,559 | 24,843
As at 1 January 2025 | 490 | 73,891 | 5,229 | 11,713 | 91,323

4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 78,967 |  | 112,414

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 509,483 |  | 576,623
Other debtors | 76,490 |  | 57,576
| 585,973 |  | 634,199

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 60,801 |  | 40,869
Trade creditors | 27,265 |  | 205,662
Other creditors | 95,447 |  | 610,817
Taxation and social security | 361,542 |  | 237,926
| 545,055 |  | 1,095,274

Page 5
Page 6
Gondolas In Design UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 54,323
| - |  | 54,323

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The maturity of these amounts is as follows:
Within one year | 60,801 |  | 40,869
Between one and five years | - |  | 54,323
| 60,801 |  | 95,192
| 60,801 |  | 95,192

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

During the year, the existing 100 ordinary shares of £0.10 each were reclassified into 50 A ordinary shares, 25 B ordinary shares and 25 C ordinary shares of £0.10 each, with no change to the total issued share capital of £10.
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Kevin Walton | 546,978 | (573,955 ) | 26 | - | 26,950

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
The company is related to Integral Cradles Limited through the common director and controlling party. At the year end there is an amount owed from Integral Cradles Limited of £59,525 (2024: £37,665 owed from Integral Cradles Limited).
12. Ultimate Controlling Party
The controlling party is Mr K Walton, a director and shareholder of the company.
13. General Information
Gondolas In Design UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10323506 . The registered office is Beehive Building Beehive Ring Road, London Gatwick Airport, Gatwick, West Sussex, RH6 0PA.
Page 6