Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10698277 Mr Israel Twito Mr Claes Pantzar Mr Tzach Amir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10698277 2024-12-31 10698277 2025-12-31 10698277 2025-01-01 2025-12-31 10698277 frs-core:CurrentFinancialInstruments 2025-12-31 10698277 frs-core:ShareCapital 2025-12-31 10698277 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10698277 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10698277 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10698277 frs-bus:SmallEntities 2025-01-01 2025-12-31 10698277 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10698277 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10698277 frs-bus:Director1 2025-01-01 2025-12-31 10698277 frs-bus:Director2 2025-01-01 2025-12-31 10698277 frs-bus:Director3 2025-01-01 2025-12-31 10698277 frs-countries:EnglandWales 2025-01-01 2025-12-31 10698277 2023-12-31 10698277 2024-12-31 10698277 2024-01-01 2024-12-31 10698277 frs-core:CurrentFinancialInstruments 2024-12-31 10698277 frs-core:ShareCapital 2024-12-31 10698277 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10698277
Patentest UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
RS Partnership Ltd
ACCA
10 Prospect Place
Welwyn
Hertfordshire
AL6 9EW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10698277
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 (988 ) 4,987
Cash at bank and in hand 29,869 29,684
28,881 34,671
Creditors: Amounts Falling Due Within One Year 5 (2,509 ) (10,313 )
NET CURRENT ASSETS (LIABILITIES) 26,372 24,358
TOTAL ASSETS LESS CURRENT LIABILITIES 26,372 24,358
NET ASSETS 26,372 24,358
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 26,371 24,357
SHAREHOLDERS' FUNDS 26,372 24,358
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 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.
The financial statements were approved by the board of directors on 7 July 2026 and were signed on its behalf by:
Mr Tzach Amir
Director
7 July 2026
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Patentest UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10698277 . The registered office is 10 Prospect Place, Welwyn, Hertfordshire, AL6 9EW.
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 financial statements are presented in Pounds Sterling (£), which is the company’s functional currency. All amounts have been rounded to the nearest pound, unless otherwise indicated.
2.2. 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.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Debtors
2025 2024
£ £
Due within one year
Trade debtors (988 ) 4,592
Directors' loan accounts - 395
(988 ) 4,987
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 5,219
Corporation tax 317 325
VAT 769 2,280
Accruals and deferred income 1,422 2,489
2,509 10,313
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Related Party Transactions
Patentest UK Limited is a wholly owned subsidiary of Patentest Swedent AB, a company incorporated in Sweden.
Transactions between Patentest UK Limited and its parent are conducted on an arms length basis.
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