Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10367715 Mr Tim-Philipp Mueller Bristol Legal Services Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10367715 2024-12-31 10367715 2025-12-31 10367715 2025-01-01 2025-12-31 10367715 frs-core:CurrentFinancialInstruments 2025-12-31 10367715 frs-core:ComputerEquipment 2025-12-31 10367715 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10367715 frs-core:ComputerEquipment 2024-12-31 10367715 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10367715 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 10367715 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10367715 frs-bus:SmallEntities 2025-01-01 2025-12-31 10367715 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10367715 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10367715 frs-bus:Director1 2025-01-01 2025-12-31 10367715 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 10367715 1 2025-01-01 2025-12-31 10367715 frs-countries:EnglandWales 2025-01-01 2025-12-31 10367715 2023-12-31 10367715 2024-12-31 10367715 2024-01-01 2024-12-31 10367715 frs-core:CurrentFinancialInstruments 2024-12-31 10367715 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10367715 1 2024-01-01 2024-12-31
Registered number: 10367715
GStreamer Foundation
Unaudited Financial Statements
For The Year Ended 31 December 2025
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
GStreamer Foundation
Contents
Contents

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

Page 1
GStreamer Foundation
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10367715

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,586 |  | 8,666
|  |  | 5,586 |  | 8,666
CURRENT ASSETS
Debtors | 5 | 2,042 |  | 4,012 |
Cash at bank and in hand |  | 31,725 |  | 35,530 |
|  | 33,767 |  | 39,542 |
Creditors: Amounts Falling Due Within One Year | 6 | (620 ) |  | (474 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 33,147 |  | 39,068
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 38,733 |  | 47,734
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,000 ) |  | (2,000 )
NET ASSETS |  |  | 36,733 |  | 45,734
Income and Expenditure Account |  |  | 36,733 |  | 45,734
MEMBERS' FUNDS |  |  | 36,733 |  | 45,734

Page 1
Page 2
GStreamer Foundation
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 members have 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 Income and Expenditure Account.
On behalf of the board

Mr Tim-Philipp Mueller Director
11 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
GStreamer Foundation
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
GStreamer Foundation is a private company, limited by guarantee and incorporated in England & Wales. The registered company number is 10367715 and the registered office address is Bourse, St Brandon's House, 29 Great George Street, Bristol, BS1 5QT.
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. 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. 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

2.4. 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.
2.5. 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.
Page 3
Page 4
GStreamer Foundation
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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 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 asset reflects 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.
Deferred tax is only adjusted if the change in the timing difference is material.
Page 4
Page 5
GStreamer Foundation
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Computer equipment
--- | ---
| £
Cost
As at 1 January 2025 | 12,661
Additions | 550
As at 31 December 2025 | 13,211
Depreciation
As at 1 January 2025 | 3,995
Provided during the period | 3,630
As at 31 December 2025 | 7,625
Net Book Value
As at 31 December 2025 | 5,586
As at 1 January 2025 | 8,666

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,042 |  | 4,012

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 620 |  | -
Taxation and social security | - |  | 474
| 620 |  | 474

Page 5
Page 6
GStreamer Foundation
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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.
Page 6