Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 09949711 Mr Damien Ducourty Mr Elias Haase Mr Xavier Lepretre Mr Ibo Sy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09949711 2025-01-31 09949711 2026-01-31 09949711 2025-02-01 2026-01-31 09949711 frs-core:CurrentFinancialInstruments 2026-01-31 09949711 frs-core:ComputerEquipment 2026-01-31 09949711 frs-core:ComputerEquipment 2025-02-01 2026-01-31 09949711 frs-core:ComputerEquipment 2025-01-31 09949711 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 09949711 frs-core:OtherResidualIntangibleAssets 2026-01-31 09949711 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 09949711 frs-core:OtherResidualIntangibleAssets 2025-01-31 09949711 frs-core:ShareCapital 2026-01-31 09949711 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09949711 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09949711 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 09949711 frs-bus:SmallEntities 2025-02-01 2026-01-31 09949711 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 09949711 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09949711 frs-core:CostValuation 2025-01-31 09949711 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2026-01-31 09949711 frs-core:CostValuation 2026-01-31 09949711 frs-core:ProvisionsForImpairmentInvestments 2025-01-31 09949711 frs-core:ProvisionsForImpairmentInvestments 2026-01-31 09949711 frs-bus:Director1 2025-02-01 2026-01-31 09949711 frs-bus:Director2 2025-02-01 2026-01-31 09949711 frs-bus:Director3 2025-02-01 2026-01-31 09949711 frs-bus:Director4 2025-02-01 2026-01-31 09949711 1 2025-02-01 2026-01-31 09949711 frs-countries:EnglandWales 2025-02-01 2026-01-31 09949711 2024-01-31 09949711 2025-01-31 09949711 2024-02-01 2025-01-31 09949711 frs-core:CurrentFinancialInstruments 2025-01-31 09949711 frs-core:ShareCapital 2025-01-31 09949711 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09949711 1 2024-02-01 2025-01-31
Registered number: 09949711
B9Lab Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
B9Lab Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
B9Lab Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 09949711

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 48,833
Tangible Assets | 5 |  | - |  | 396
Investments | 6 |  | - |  | 3,919
|  |  | - |  | 53,148
CURRENT ASSETS
Debtors | 7 | 17,598 |  | 34,559 |
Investments |  | 12,197 |  | - |
Cash at bank and in hand |  | 5,253 |  | 76 |
|  | 35,048 |  | 34,635 |
Creditors: Amounts Falling Due Within One Year | 8 | (206,678 ) |  | (312,839 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (171,630 ) |  | (278,204 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (171,630 ) |  | (225,056 )
NET LIABILITIES |  |  | (171,630 ) |  | (225,056 )
CAPITAL AND RESERVES
Called up share capital |  |  | 3,333 |  | 3,333
Profit and Loss Account |  |  | (174,963 ) |  | (228,389 )
SHAREHOLDERS' FUNDS |  |  | (171,630) |  | (225,056)

Page 1
Page 2
B9Lab Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Damien Ducourty Director
10 July 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
B9Lab Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
B9Lab Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 09949711 . The registered office is 20-22 Wenlock Road, London, England, N1 7GU.
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.
The directors do not consider B9Lab Ltd to be a going concern and therefore have prepared the financial statements on the break up basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of cryptocurrencies and are measured originally at cost and then restated to their fair value at the end of the financial year.
2.4. 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:

Computer equipment | 33.33% straight line

2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with 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. Equity instruments issued by the company are recorded at the proceeds received.
Page 3
Page 4
B9Lab Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Foreign Currencies
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.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
2.8. Investments
All investments are carried at cost. They are not revalued unless there is an active market in which a valuation can be reliably determined.
Page 4
Page 5
B9Lab Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
3. Average Number of Employees

| 2026 |  | 2025
--- | --- | --- | ---
Average number of employees, including directors, during the year | 4 |  | 4
| 4 |  | 4

4. Intangible Assets

| Other
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 48,833
Additions | 15,530
Revaluations | (18,022 )
Disposals | (38,076 )
Transfers | (8,265 )
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | 48,833

5. Tangible Assets

| Computer equipment
--- | ---
| £
Cost
As at 1 February 2025 | 22,990
Transfers | (22,990 )
As at 31 January 2026 | -
Depreciation
As at 1 February 2025 | 22,594
Provided during the period | 383
Transfers | (22,977 )
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | 396

Page 5
Page 6
B9Lab Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 246,350
Transfers | (3,919 )
As at 31 January 2026 | 242,431
Provision
As at 1 February 2025 | 242,431
As at 31 January 2026 | 242,431
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | 3,919

7. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,598 |  | -
Amounts owed by group undertakings | - |  | 16,737
Other debtors | - |  | 17,822
| 17,598 |  | 34,559

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,346 |  | 62,557
Bank loans and overdrafts | 3 |  | 33,193
Amounts owed to group undertakings | 3,496 |  | -
Other creditors | 4,313 |  | 40,700
Taxation and social security | 191,520 |  | 176,389
| 206,678 |  | 312,839

9. Related Party Transactions
The amount due to group undertaking at the year end was £3,496 (2025 : £16,737 Dr).
Page 6
Page 7
B9Lab Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
10. Prior Year Adjustment
During the preparation of the current year financial statements, it was identified that crypto assets received on account from a customer prior to the previous year-end were omitted from the crypto asset reports used in the year-end valuation exercise.
The customer payment on account of £35,481 had been correctly recognised within the accounting records as a liability, pending the raising of the sales invoice in February of the following year. However, the related crypto holdings was adjusted out of the intangible as a fair value revaluation.
As a result, the crypto revaluation included within intangible asset balance at the prior year-end was overstated by £35,481, and the fair value adjustment on the profit and loss understated, meaning the retained earnings was also understated.
Page 7