Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08287814 Ms Barbara FRANCINI Annamaria Binda true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08287814 2024-11-30 08287814 2025-11-30 08287814 2024-12-01 2025-11-30 08287814 frs-core:CurrentFinancialInstruments 2025-11-30 08287814 frs-core:Non-currentFinancialInstruments 2025-11-30 08287814 frs-core:ShareCapital 2025-11-30 08287814 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08287814 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08287814 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08287814 frs-bus:SmallEntities 2024-12-01 2025-11-30 08287814 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08287814 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08287814 1 2024-12-01 2025-11-30 08287814 frs-core:CostValuation 2024-11-30 08287814 frs-core:CostValuation 2025-11-30 08287814 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 08287814 frs-core:ProvisionsForImpairmentInvestments 2025-11-30 08287814 frs-bus:Director1 2024-12-01 2025-11-30 08287814 frs-core:Non-currentFinancialInstruments 1 2025-11-30 08287814 frs-countries:EnglandWales 2024-12-01 2025-11-30 08287814 2023-11-30 08287814 2024-11-30 08287814 2023-12-01 2024-11-30 08287814 frs-core:CurrentFinancialInstruments 2024-11-30 08287814 frs-core:Non-currentFinancialInstruments 2024-11-30 08287814 frs-core:ShareCapital 2024-11-30 08287814 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 08287814 frs-core:Non-currentFinancialInstruments 1 2024-11-30
Registered number: 08287814
SNOWFLOW LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
Adbell Advisory Limited
SNOWFLOW LIMITED
Contents
Contents

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

Page 1
SNOWFLOW LIMITED
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08287814

| 2025 | 2024
--- | --- | ---
| Notes | € | € | € | €
FIXED ASSETS
Investment Properties | 4 |  | 1,015,000 |  | 986,000
Investments | 5 |  | 20,000 |  | 20,000
|  |  | 1,035,000 |  | 1,006,000
CURRENT ASSETS
Debtors | 6 | 3,000 |  | 3,000 |
Cash at bank and in hand |  | 2,527 |  | 2,134 |
|  | 5,527 |  | 5,134 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,000 ) |  | (2,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,527 |  | 3,134
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,038,527 |  | 1,009,134
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (916,898 ) |  | (914,567 )
NET ASSETS |  |  | 121,629 |  | 94,567
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 121,628 |  | 94,566
SHAREHOLDERS' FUNDS |  |  | 121,629 |  | 94,567

Page 1
Page 2
SNOWFLOW LIMITED
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 her 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

Ms Barbara FRANCINI Director
13/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
SNOWFLOW LIMITED
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
SNOWFLOW LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08287814 . The registered office is Birchin Court, 20 Birchin Lane, London, London, EC3V 9DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover represents amounts receivable for property rental in Italy.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.
2.5. Foreign Currencies
Assets and liabilities in foreign currencies are translated into euro at the rates of exchange ruling at the balancesheet date. Transactions in foreign currencies are translated into euro at the rate of exchange ruling at the date oftransaction. Exchange differences are taken into account in arriving at the operating result.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to theextent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted orsubstantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different fromthose in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of thetiming difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 3
Page 4
SNOWFLOW LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.7. 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 statement of financial position 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 thereis alegally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or torealise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using theeffective interest method unless the arrangement constitutes a financing transaction, where the transaction ismeasured at the present value of the future receipts discounted at a market rate of interest.
Classification of financial liabilities
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 thecompany after deducting all of its liabilities.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies andpreference 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 thefuture receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course ofbusiness from suppliers. Accounts payable are classified as current liabilities if payment is due within one year orless. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction priceand subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretionof thecompany.
2.8. Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.9. Investments in associate
Investments in associate undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| €
Fair Value
As at 1 December 2024 | 986,000
Fair value adjustments | 29,000
As at 30 November 2025 | 1,015,000

Page 4
Page 5
SNOWFLOW LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Investments

| Associates
--- | ---
| €
Cost or Valuation
As at 1 December 2024 | 20,000
As at 30 November 2025 | 20,000
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 20,000
As at 1 December 2024 | 20,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:
Associated company
DATA 3 SRL

Registered office: Sesto San Giovanni, Milano, Italy
Nature of business: Software publishers | % |  |  |
| holding |  |  |
| 20.00 |  |  |
|  | 31.12.2025 |  | 31.12.2024
|  | € |  | €
Aggregate capital and reserves |  | 57,272 |  | 85,591
Loss for the year |  | (34,320) |  | (14,289)

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Due within one year
Trade debtors | 3,000 |  | 3,000

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Other creditors | 2,000 |  | 2,000

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Shareholder's loan | 916,898 |  | 914,567

Page 5
Page 6
SNOWFLOW LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Allotted, Called up and fully paid | 1 |  | 1

Allotted, called up and fully paid 1 ordinary share in £1 nominal value each.
10. Ultimate Controlling Party
The company's ultimate controlling party is Annamaria Binda by virtue of his ownership of 100% of the issued share capital in the company.
Page 6