Acorah Software Products - Accounts Production 19.3.550 false true false 20 November 2024 31 December 2025 31 December 2025 16092318 Mr D Killingworth Miss S Aikman Miss N Dunbar true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16092318 2024-11-19 16092318 2025-12-31 16092318 2024-11-20 2025-12-31 16092318 frs-core:Non-currentFinancialInstruments 2025-12-31 16092318 frs-core:RetainedEarningsAccumulatedLosses 2024-11-20 2025-12-31 16092318 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-19 16092318 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16092318 frs-bus:CompanyLimitedByGuarantee 2024-11-20 2025-12-31 16092318 frs-bus:FilletedAccounts 2024-11-20 2025-12-31 16092318 frs-bus:SmallEntities 2024-11-20 2025-12-31 16092318 frs-bus:AuditExempt-NoAccountantsReport 2024-11-20 2025-12-31 16092318 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-20 2025-12-31 16092318 1 2024-11-20 2025-12-31 16092318 frs-core:UnlistedNon-exchangeTraded 2025-12-31 16092318 frs-core:UnlistedNon-exchangeTraded 2024-11-19 16092318 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-19 16092318 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 16092318 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-19 16092318 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 16092318 frs-bus:Director1 2024-11-20 2025-12-31 16092318 frs-bus:Director2 2024-11-20 2025-12-31 16092318 frs-bus:Director3 2024-11-20 2025-12-31 16092318 frs-countries:EnglandWales 2024-11-20 2025-12-31
Registered number: 16092318
Brandnation Integrated Trustee Limited
Financial Statements
For the Period 20 November 2024 to 31 December 2025
Brandnation Integrated Trustee Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3—4

Page 1
Brandnation Integrated Trustee Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16092318

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 5,276,255
|  |  | 5,276,255
Creditors: Amounts Falling Due Within One Year | 5 | (520,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (520,000 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,756,255
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (3,745,522 )
NET ASSETS |  |  | 1,010,733
Income and Expenditure Account |  |  | 1,010,733
MEMBERS' FUNDS |  |  | 1,010,733

For the period 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 Income and Expenditure Account.
On behalf of the board

Miss N Dunbar Director
4 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Brandnation Integrated Trustee Limited
Statement of Changes in Equity
For the Period 20 November 2024 to 31 December 2025
Statement of Changes in Equity

| Income and Expenditure Account
--- | ---
| £
As at 20 November 2024 | -
Profit for the period and total comprehensive income | 1,010,733
As at 31 December 2025 | 1,010,733

Page 2
Page 3
Brandnation Integrated Trustee Limited
Notes to the Financial Statements
For the Period 20 November 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Brandnation Integrated Trustee Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 16092318 . The registered office is Mary Sheridan House, 11-19 St Thomas Street, London, SE1 9RY.
The presentation currency of the financial statements is pound sterling.
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. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the
instrument.
2.3. Related Party Exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 20 November 2024 | 5,276,255
As at 31 December 2025 | 5,276,255
Provision
As at 20 November 2024 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 5,276,255
As at 20 November 2024 | 5,276,255

Investment in wholly owned subsidiaries are recognised at cost plus legal fees and Stamp Duty less any provision for impairment. Carrying values of investments in subsidiaries are reviewed at the end of each reporting period for any indication of impairment with any effect accounted for in the profit and loss account.
Investments in subsidiaries are de-recognised upon disposal of the owned share capital and associated control of the entity.
Dividends received from subsidiaries are recognised to profit and loss in the period in which they are received.
5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Other creditors | 520,000

Page 3
Page 4
Brandnation Integrated Trustee Limited
Notes to the Financial Statements (continued)
For the Period 20 November 2024 to 31 December 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025
--- | ---
| £
Other creditors | 3,745,522

7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
8. Ultimate Controlling Party
The company's ultimate controlling party are its directors in capcity as trustees.
Page 4