Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05676317 Mr Guy Bridges Mr Gavin Cripps Mr Lance Lawry Mr Stephen Bridges iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05676317 2024-12-31 05676317 2025-12-31 05676317 2025-01-01 2025-12-31 05676317 frs-core:CurrentFinancialInstruments 2025-12-31 05676317 frs-core:BetweenOneFiveYears 2025-12-31 05676317 frs-core:ComputerEquipment 2025-12-31 05676317 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05676317 frs-core:ComputerEquipment 2024-12-31 05676317 frs-core:FurnitureFittings 2025-12-31 05676317 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05676317 frs-core:FurnitureFittings 2024-12-31 05676317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 05676317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 05676317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05676317 frs-core:MotorVehicles 2025-12-31 05676317 frs-core:MotorVehicles 2025-01-01 2025-12-31 05676317 frs-core:MotorVehicles 2024-12-31 05676317 frs-core:PlantMachinery 2025-12-31 05676317 frs-core:PlantMachinery 2025-01-01 2025-12-31 05676317 frs-core:PlantMachinery 2024-12-31 05676317 frs-core:WithinOneYear 2025-12-31 05676317 frs-core:SharePremium 2025-12-31 05676317 frs-core:ShareCapital 2025-12-31 05676317 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05676317 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05676317 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05676317 frs-bus:SmallEntities 2025-01-01 2025-12-31 05676317 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05676317 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05676317 frs-core:UnlistedNon-exchangeTraded 2025-12-31 05676317 frs-core:UnlistedNon-exchangeTraded 2024-12-31 05676317 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 05676317 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 05676317 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 05676317 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 05676317 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 05676317 frs-bus:Director1 2025-01-01 2025-12-31 05676317 frs-bus:Director2 2025-01-01 2025-12-31 05676317 frs-bus:Director3 2025-01-01 2025-12-31 05676317 frs-bus:Director4 2025-01-01 2025-12-31 05676317 frs-countries:EnglandWales 2025-01-01 2025-12-31 05676317 2023-12-31 05676317 2024-12-31 05676317 2024-01-01 2024-12-31 05676317 frs-core:CurrentFinancialInstruments 2024-12-31 05676317 frs-core:BetweenOneFiveYears 2024-12-31 05676317 frs-core:MoreThanFiveYears 2024-12-31 05676317 frs-core:WithinOneYear 2024-12-31 05676317 frs-core:SharePremium 2024-12-31 05676317 frs-core:ShareCapital 2024-12-31 05676317 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05676317
Airius Europe Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Hub Accountants Limited
Chartered Accountants
6A Fridays Court
3-5 High Street
Ringwood
Hampshire
BH24 1AB
Airius Europe Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Airius Europe Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Airius Europe Limited For The Year Ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Airius Europe Limited For The Year Ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Airius Europe Limited , as a body, in accordance with the terms of our engagement letter dated 11 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Airius Europe Limited and state those matters that we have agreed to state to the directors of Airius Europe Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Airius Europe Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Airius Europe Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Airius Europe Limited . You consider that Airius Europe Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Airius Europe Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19th August 2026

Hub Accountants Limited
Chartered Accountants
6A Fridays Court
3-5 High Street
Ringwood
Hampshire
BH24 1AB
Page 1
Page 2
Airius Europe Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05676317

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 154,118 |  | 102,391
Investments | 5 |  | 284,994 |  | -
|  |  | 439,112 |  | 102,391
CURRENT ASSETS
Stocks | 6 | 456,226 |  | 382,198 |
Debtors | 7 | 535,310 |  | 517,283 |
Cash at bank and in hand |  | 880,129 |  | 1,236,596 |
|  | 1,871,665 |  | 2,136,077 |
Creditors: Amounts Falling Due Within One Year | 8 | (675,500 ) |  | (758,529 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,196,165 |  | 1,377,548
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,635,277 |  | 1,479,939
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (38,529 ) |  | (20,688 )
NET ASSETS |  |  | 1,596,748 |  | 1,459,251
CAPITAL AND RESERVES
Called up share capital | 9 |  | 5,000 |  | 5,000
Share premium account |  |  | 388,756 |  | 388,756
Profit and Loss Account |  |  | 1,202,992 |  | 1,065,495
SHAREHOLDERS' FUNDS |  |  | 1,596,748 |  | 1,459,251

Page 2
Page 3
Airius Europe Limited
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 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 Stephen Bridges Director
19th August 2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Airius Europe Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Airius Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05676317 . The registered office is 6A Fridays Court, 3-5 High Street, Ringwood, Hants, BH24 1AB.
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 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.
2.3. 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:

Leasehold | 8%/25% p.a. on a striaght line basis
Plant & Machinery | 25% p.a. on a straight line basis
Motor Vehicles | 25% p.a. on a straight line basis
Fixtures & Fittings | 25% p.a. on a straight line basis
Computer Equipment | 25% p.a. on a straight line basis

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
Airius Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Foreign Currencies
Monetary 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.
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 15)
15 15
Page 5
Page 6
Airius Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 57,134 | 93,723 | 47,791 | 72,119
Additions | - | - | 143,051 | 36,002
Disposals | - | (20,431 ) | (105,419 ) | (8,200 )
As at 31 December 2025 | 57,134 | 73,292 | 85,423 | 99,921
Depreciation
As at 1 January 2025 | 37,495 | 72,990 | 35,275 | 45,791
Provided during the period | 5,703 | 6,308 | 10,678 | 15,652
Disposals | - | (20,431 ) | (35,275 ) | -
As at 31 December 2025 | 43,198 | 58,867 | 10,678 | 61,443
Net Book Value
As at 31 December 2025 | 13,936 | 14,425 | 74,745 | 38,478
As at 1 January 2025 | 19,639 | 20,733 | 12,516 | 26,328

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 138,559 | 409,326
Additions | 4,404 | 183,457
Disposals | (69,681 ) | (203,731 )
As at 31 December 2025 | 73,282 | 389,052
Depreciation
As at 1 January 2025 | 115,384 | 306,935
Provided during the period | 15,045 | 53,386
Disposals | (69,681 ) | (125,387 )
As at 31 December 2025 | 60,748 | 234,934
Net Book Value
As at 31 December 2025 | 12,534 | 154,118
As at 1 January 2025 | 23,175 | 102,391

Page 6
Page 7
Airius Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | -
Additions | 284,994
As at 31 December 2025 | 284,994
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 284,994
As at 1 January 2025 | -

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 456,226 |  | 382,198

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 485,575 |  | 284,245
Other debtors | 49,735 |  | 233,038
| 535,310 |  | 517,283

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 335,280 |  | 446,464
Other creditors | 88,621 |  | 64,197
Taxation and social security | 251,599 |  | 247,868
| 675,500 |  | 758,529

Page 7
Page 8
Airius Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5,000 |  | 5,000

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 75,006 |  | 148,264
Later than one year and not later than five years | 59,896 |  | 300,284
Later than five years | - |  | 303,333
| 134,902 |  | 751,881

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 200,126 |  | 100,118

Page 8