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 OC311813 Mr Gastão Augusto Souto De Bueno Vidigal Mrs Maria Helena De Bueno Vidigal Chagas Mrs Maria Isabel Pacheco Fernandes De Bueno Vidigal Muller Mrs Maria Luiza Pacheco Fernandes De Bueno Vidigal Cepera Mrs Maria Augusta De Bueno Vidigal Lerro iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC311813 2024-12-31 OC311813 2025-12-31 OC311813 2025-01-01 2025-12-31 OC311813 frs-core:CurrentFinancialInstruments 2025-12-31 OC311813 frs-core:Non-currentFinancialInstruments 2025-12-31 OC311813 frs-bus:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC311813 frs-bus:LimitedLiabilityPartnershipsSORP 2025-01-01 2025-12-31 OC311813 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 OC311813 frs-bus:SmallEntities 2025-01-01 2025-12-31 OC311813 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 OC311813 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 OC311813 frs-core:UnlistedNon-exchangeTraded 2025-12-31 OC311813 frs-core:UnlistedNon-exchangeTraded 2024-12-31 OC311813 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 OC311813 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 OC311813 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 OC311813 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 OC311813 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 OC311813 frs-countries:EnglandWales 2025-01-01 2025-12-31 OC311813 frs-bus:PartnerLLP1 2025-01-01 2025-12-31 OC311813 frs-bus:PartnerLLP2 2025-01-01 2025-12-31 OC311813 frs-bus:PartnerLLP3 2025-01-01 2025-12-31 OC311813 frs-bus:PartnerLLP4 2025-01-01 2025-12-31 OC311813 frs-bus:PartnerLLP5 2025-01-01 2025-12-31 OC311813 2023-12-31 OC311813 2024-12-31 OC311813 2024-01-01 2024-12-31 OC311813 frs-core:CurrentFinancialInstruments 2024-12-31 OC311813 frs-core:Non-currentFinancialInstruments 2024-12-31
Registered number: OC311813
MAGNOLIA (123) LLP
Unaudited Financial Statements
For The Year Ended 31 December 2025
MAGNOLIA (123) LLP
Contents
Contents

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

Page 1
MAGNOLIA (123) LLP
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: OC311813

| 2025 | 2024
--- | --- | ---
| Notes | $ | $ | $ | $
FIXED ASSETS
Investments | 4 |  | 8,408,210 |  | 8,330,630
|  |  | 8,408,210 |  | 8,330,630
CURRENT ASSETS
Debtors | 5 | 21,320,013 |  | 21,591,013 |
Investments | 6 | 249,559 |  | 7,610 |
Cash at bank and in hand |  | 2,135 |  | 77,209 |
|  | 21,571,707 |  | 21,675,832 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,750 ) |  | (2,274 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,569,957 |  | 21,673,558
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 29,978,167 |  | 30,004,188
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 29,978,167 |  | 30,004,188
REPRESENTED BY:
Equity
Members' other interests
Members' capital |  | 27,284,219 |  | 27,284,219 |
Other reserves |  | 2,693,948 |  | 2,719,969 |
|  |  | 29,978,167 |  | 30,004,188
TOTAL MEMBERS' INTEREST
Members' other interests |  |  | 29,978,167 |  | 30,004,188
|  |  | 29,978,167 |  | 30,004,188

Page 1
Page 2
MAGNOLIA (123) LLP
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Mr Gastão Augusto Souto De Bueno Vidigal Designated Member
10/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
MAGNOLIA (123) LLP
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
MAGNOLIA (123) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC311813 . The Registered Office is 85 Great Portland Street, First Floor, London, W1W 7LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in US dollars which is the functional currency of the LLP.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| $
Cost or Valuation
As at 1 January 2025 | 8,330,630
Additions | 77,580
As at 31 December 2025 | 8,408,210
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 8,408,210
As at 1 January 2025 | 8,330,630

The LLP holds the share capital of the following company:
Name: BIRDS EYES INC.
Place of incorporation: Cayman
Proportion of ownership interest and voting power held %: 100%
In these separate financial statements, investments in subsidiaries are carried at cost less any accumulated impairment losses.
Dividends received from subsidiaries are recognised in the profit or loss of the Company.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Due after more than one year
Other debtors | 21,320,013 |  | 21,491,013
Amounts owed by subsidiaries | - |  | 100,000
| 21,320,013 |  | 21,591,013

Page 3
Page 4
MAGNOLIA (123) LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Unlisted investments | 249,559 |  | 7,610

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Trade creditors | 1,750 |  | 1,750
Amounts owed to related parties | - |  | 524
| 1,750 |  | 2,274

8. Related Party Transactions
Investments in Subsidiaries
At the balance sheet date, the LLP held investments in subsidiary undertakings amounting to USD 8,408,210 (2024: USD 8,330,630 ). This subsidiary is related party by virtue of being under the control of the LLP.
Page 4