Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08336016 Mr Asad Naqvi Ms Natalia Barbieri iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08336016 2024-12-31 08336016 2025-12-31 08336016 2025-01-01 2025-12-31 08336016 frs-core:CurrentFinancialInstruments 2025-12-31 08336016 frs-core:Non-currentFinancialInstruments 2025-12-31 08336016 frs-core:FurnitureFittings 2025-12-31 08336016 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08336016 frs-core:FurnitureFittings 2024-12-31 08336016 frs-core:MotorVehicles 2025-12-31 08336016 frs-core:MotorVehicles 2025-01-01 2025-12-31 08336016 frs-core:MotorVehicles 2024-12-31 08336016 frs-core:SharePremium 2025-12-31 08336016 frs-core:ShareCapital 2025-12-31 08336016 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08336016 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08336016 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08336016 frs-bus:SmallEntities 2025-01-01 2025-12-31 08336016 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08336016 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08336016 frs-bus:Director1 2025-01-01 2025-12-31 08336016 frs-bus:Director2 2025-01-01 2025-12-31 08336016 frs-countries:EnglandWales 2025-01-01 2025-12-31 08336016 2023-12-31 08336016 2024-12-31 08336016 2024-01-01 2024-12-31 08336016 frs-core:CurrentFinancialInstruments 2024-12-31 08336016 frs-core:Non-currentFinancialInstruments 2024-12-31 08336016 frs-core:SharePremium 2024-12-31 08336016 frs-core:ShareCapital 2024-12-31 08336016 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08336016
NAQ Entertainment LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08336016
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,463 34,343
28,463 34,343
CURRENT ASSETS
Debtors 5 73,091 100,895
Cash at bank and in hand 30,933 47,515
104,024 148,410
Creditors: Amounts Falling Due Within One Year 6 (66,036 ) (70,554 )
NET CURRENT ASSETS (LIABILITIES) 37,988 77,856
TOTAL ASSETS LESS CURRENT LIABILITIES 66,451 112,199
Creditors: Amounts Falling Due After More Than One Year 7 (62,479 ) (41,284 )
NET ASSETS 3,972 70,915
CAPITAL AND RESERVES
Called up share capital 8 111 111
Share premium account 32,868 32,868
Profit and Loss Account (29,007 ) 37,936
SHAREHOLDERS' FUNDS 3,972 70,915
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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 Asad Naqvi
Director
17/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
NAQ Entertainment LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08336016 . The registered office is 78 Old Woking Road, West Byfleet, Surrey, England, KT14 6HU.
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.
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:
Motor Vehicles 25% straight line basis
Fixtures & Fittings 20% straight line basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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 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.
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.
...CONTINUED
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2.5. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 37,703 8,368 46,071
Additions - 6,409 6,409
As at 31 December 2025 37,703 14,777 52,480
Depreciation
As at 1 January 2025 10,211 1,517 11,728
Provided during the period 9,426 2,863 12,289
As at 31 December 2025 19,637 4,380 24,017
Net Book Value
As at 31 December 2025 18,066 10,397 28,463
As at 1 January 2025 27,492 6,851 34,343
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 43,650 47,254
Amounts owed by participating interests 25,546 20,762
Other debtors 708 32,879
69,904 100,895
Due after more than one year
Other debtors 3,187 -
73,091 100,895
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,314 7,314
Bank loans and overdrafts 1,671 2,448
Other loans 15,070 -
Other creditors 20,615 41,684
Taxation and social security 21,366 19,108
66,036 70,554
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,433 29,326
Bounce Back Loan > 1 Year - 11,958
Other loans 37,046 -
62,479 41,284
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 111 111
9. Related Party Transactions
The company was controlled throughout the current period by NAQ Holding Ltd by virtue of its ownership of the entire issued share capital.
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