Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09787338 Mr Jacob Wedderburn-Day Mr Anthony Collias Mr Apostolos Apostolakis Mr James Gibson Mr Roger Wedderburn-Day iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09787338 2024-12-31 09787338 2025-12-31 09787338 2025-01-01 2025-12-31 09787338 frs-core:CurrentFinancialInstruments 2025-12-31 09787338 frs-core:Non-currentFinancialInstruments 2025-12-31 09787338 frs-core:ComputerEquipment 2025-12-31 09787338 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09787338 frs-core:ComputerEquipment 2024-12-31 09787338 frs-core:FurnitureFittings 2025-12-31 09787338 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09787338 frs-core:FurnitureFittings 2024-12-31 09787338 frs-core:PlantMachinery 2025-12-31 09787338 frs-core:PlantMachinery 2025-01-01 2025-12-31 09787338 frs-core:PlantMachinery 2024-12-31 09787338 frs-core:CapitalRedemptionReserve 2025-12-31 09787338 frs-core:OtherReservesSubtotal 2025-12-31 09787338 frs-core:SharePremium 2025-12-31 09787338 frs-core:ShareCapital 2025-12-31 09787338 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09787338 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09787338 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09787338 frs-bus:SmallEntities 2025-01-01 2025-12-31 09787338 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09787338 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09787338 frs-core:UnlistedNon-exchangeTraded 2025-12-31 09787338 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09787338 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09787338 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 09787338 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 09787338 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09787338 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 09787338 frs-bus:Director1 2025-01-01 2025-12-31 09787338 frs-bus:Director2 2025-01-01 2025-12-31 09787338 frs-bus:Director3 2025-01-01 2025-12-31 09787338 frs-bus:Director4 2025-01-01 2025-12-31 09787338 frs-bus:Director5 2025-01-01 2025-12-31 09787338 frs-countries:EnglandWales 2025-01-01 2025-12-31 09787338 2023-12-31 09787338 2024-12-31 09787338 2024-01-01 2024-12-31 09787338 frs-core:CurrentFinancialInstruments 2024-12-31 09787338 frs-core:Non-currentFinancialInstruments 2024-12-31 09787338 frs-core:CapitalRedemptionReserve 2024-12-31 09787338 frs-core:OtherReservesSubtotal 2024-12-31 09787338 frs-core:SharePremium 2024-12-31 09787338 frs-core:ShareCapital 2024-12-31 09787338 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09787338
Citystasher Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Main Office
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Jacob Wedderburn-Day
Mr Anthony Collias
Mr Apostolos Apostolakis
Mr James Gibson
Mr Roger Wedderburn-Day
Company Number 09787338
Registered Office Citystasher Ltd 3rd Floor
86-90 Paul Street
London
EC2A 4NE
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Balance Sheet
Registered number: 09787338
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 81,189 15,272
Investments 5 2,650 1
83,839 15,273
CURRENT ASSETS
Debtors 6 123,597 32,863
Cash at bank and in hand 622,335 334,755
745,932 367,618
Creditors: Amounts Falling Due Within One Year 7 (945,009 ) (557,680 )
NET CURRENT ASSETS (LIABILITIES) (199,077 ) (190,062 )
TOTAL ASSETS LESS CURRENT LIABILITIES (115,238 ) (174,789 )
Creditors: Amounts Falling Due After More Than One Year 8 (245,000 ) (245,000 )
NET LIABILITIES (360,238 ) (419,789 )
CAPITAL AND RESERVES
Called up share capital 9 3,883 3,254
Share premium account 5,014,946 4,160,370
Capital redemption reserve 398 398
Other reserves 107,773 75,973
Profit and Loss Account (5,487,238 ) (4,659,784 )
SHAREHOLDERS' FUNDS (360,238) (419,789)
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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 Jacob Wedderburn-Day
Director
20/08/2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Citystasher Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09787338 . The registered office is Citystasher Ltd 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.
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:
Plant & Machinery 4
Fixtures & Fittings 4
Computer Equipment 4
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: 12 (2024: 10)
12 10
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 5,230 833 32,373 38,436
Additions 66,480 107 13,360 79,947
As at 31 December 2025 71,710 940 45,733 118,383
Depreciation
As at 1 January 2025 223 214 22,727 23,164
Provided during the period 7,443 291 6,296 14,030
As at 31 December 2025 7,666 505 29,023 37,194
Net Book Value
As at 31 December 2025 64,044 435 16,710 81,189
As at 1 January 2025 5,007 619 9,646 15,272
5. Investments
Unlisted
£
Cost
As at 1 January 2025 1
Additions 2,649
As at 31 December 2025 2,650
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 2,650
As at 1 January 2025 1
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,800 30,109
Other debtors 81,637 2,754
97,437 32,863
Due after more than one year
Other debtors 26,160 -
123,597 32,863
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 299,224 115,153
Bank loans and overdrafts 5,286 15,719
Other creditors 573,720 354,403
Taxation and social security 66,779 72,405
945,009 557,680
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 245,000 245,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3,883 3,254
10. Related Party Transactions
During the year the company advanced funds to its wholly owned subsidiary, Trevalis Capital S.L. At the balance sheet date £26,160 was outstanding. The loan is unsecured, interest free and repayable on demand.
During the year the company transferred funds to its wholly owned subsidiary, Citystasher Payments Limited, for onward payment to third parties on the company's behalf. At the balance sheet date £71,624 of those funds remained held by the subsidiary. The balance is unsecured, interest free and has no fixed repayment date.
Both amounts are included within debtors as amounts owed by group undertakings.
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