Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2025 1 January 2025 false false 1 January 2026 30 June 2026 30 June 2026 06406244 Mr Arnaud Baratin Mr Thomas Croquet Mr Christian Mazzalai Mr Laurent Mazzalai Mr Frederic Moulin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06406244 2025-12-31 06406244 2026-06-30 06406244 2026-01-01 2026-06-30 06406244 frs-core:PlantMachinery 2026-06-30 06406244 frs-core:PlantMachinery 2026-01-01 2026-06-30 06406244 frs-core:PlantMachinery 2025-12-31 06406244 frs-core:ShareCapital 2026-06-30 06406244 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 06406244 frs-bus:PrivateLimitedCompanyLtd 2026-01-01 2026-06-30 06406244 frs-bus:FilletedAccounts 2026-01-01 2026-06-30 06406244 frs-bus:SmallEntities 2026-01-01 2026-06-30 06406244 frs-bus:AuditExempt-NoAccountantsReport 2026-01-01 2026-06-30 06406244 frs-bus:SmallCompaniesRegimeForAccounts 2026-01-01 2026-06-30 06406244 frs-bus:Director1 2026-01-01 2026-06-30 06406244 frs-bus:Director2 2026-01-01 2026-06-30 06406244 frs-bus:Director3 2026-01-01 2026-06-30 06406244 frs-bus:Director4 2026-01-01 2026-06-30 06406244 frs-bus:Director5 2026-01-01 2026-06-30 06406244 frs-countries:EnglandWales 2026-01-01 2026-06-30 06406244 2024-12-31 06406244 2025-12-31 06406244 2025-01-01 2025-12-31 06406244 frs-core:CurrentFinancialInstruments 2025-12-31 06406244 frs-core:ShareCapital 2025-12-31 06406244 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31
Registered number: 06406244
Kingchag UK Limited
Financial Statements
For the Period 1 January 2026 to 30 June 2026
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Kingchag UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Kingchag UK Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 06406244

| 30 June 2026 | 31 December 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 1
|  |  | - |  | 1
CURRENT ASSETS
Debtors | 5 | - |  | 139 |
Cash at bank and in hand |  | - |  | 234 |
|  | - |  | 373 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (41 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | - |  | 332
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | - |  | 333
NET ASSETS |  |  | - |  | 333
CAPITAL AND RESERVES
Called up share capital | 7 |  | 5 |  | 5
Profit and Loss Account |  |  | (5 ) |  | 328
SHAREHOLDERS' FUNDS |  |  | - |  | 333

Page 1
Page 2
Kingchag UK Limited
Balance Sheet (continued)
As At 30 June 2026
For the period ending 30 June 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 Arnaud Baratin Director | Mr Thomas Croquet Director | Mr Christian Mazzalai Director
Mr Laurent Mazzalai Director | Mr Frederic Moulin Director
14/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Kingchag UK Limited
Notes to the Financial Statements
For the Period 1 January 2026 to 30 June 2026
Notes to the Financial Statements
1. General Information
Kingchag UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06406244 . The registered office is 1st Floor, 104 Oxford Street, London, W1D 1LP.
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. 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:

Plant & Machinery | 25% reducing balance

2.3. Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.4. Taxation
Corporation 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows:

| 30 June 2026 |  | 31 December 2025
--- | --- | --- | ---
Office and administration | 5 |  | 5
| 5 |  | 5

Page 3
Page 4
Kingchag UK Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2026 to 30 June 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2026 | 41,392
Disposals | (41,392 )
As at 30 June 2026 | -
Depreciation
As at 1 January 2026 | 41,391
Disposals | (41,391 )
As at 30 June 2026 | -
Net Book Value
As at 30 June 2026 | -
As at 1 January 2026 | 1

5. Debtors

| 30 June 2026 |  | 31 December 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | - |  | 139

6. Creditors: Amounts Falling Due Within One Year

| 30 June 2026 |  | 31 December 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 41

7. Share Capital

| 30 June 2026 |  | 31 December 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

Page 4