Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06670285 Mr Paul Warren Mr Henrik Vikland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06670285 2024-12-31 06670285 2025-12-31 06670285 2025-01-01 2025-12-31 06670285 frs-core:CurrentFinancialInstruments 2025-12-31 06670285 frs-core:Non-currentFinancialInstruments 2025-12-31 06670285 frs-core:ComputerEquipment 2025-12-31 06670285 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06670285 frs-core:ComputerEquipment 2024-12-31 06670285 frs-core:MotorVehicles 2025-12-31 06670285 frs-core:MotorVehicles 2025-01-01 2025-12-31 06670285 frs-core:MotorVehicles 2024-12-31 06670285 frs-core:PlantMachinery 2025-12-31 06670285 frs-core:PlantMachinery 2025-01-01 2025-12-31 06670285 frs-core:PlantMachinery 2024-12-31 06670285 frs-core:ShareCapital 2025-12-31 06670285 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06670285 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06670285 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06670285 frs-bus:SmallEntities 2025-01-01 2025-12-31 06670285 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06670285 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06670285 frs-core:CostValuation 2024-12-31 06670285 frs-core:CostValuation 2025-12-31 06670285 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 06670285 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 06670285 frs-bus:Director1 2025-01-01 2025-12-31 06670285 frs-bus:Director2 2025-01-01 2025-12-31 06670285 frs-countries:EnglandWales 2025-01-01 2025-12-31 06670285 2023-12-31 06670285 2024-12-31 06670285 2024-01-01 2024-12-31 06670285 frs-core:CurrentFinancialInstruments 2024-12-31 06670285 frs-core:Non-currentFinancialInstruments 2024-12-31 06670285 frs-core:ShareCapital 2024-12-31 06670285 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06670285
Fusion 85 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Rodliffe LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06670285
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,671 9,374
Investments 5 583,500 583,500
594,171 592,874
CURRENT ASSETS
Debtors 6 354,991 221,175
Cash at bank and in hand 94,270 66,468
449,261 287,643
Creditors: Amounts Falling Due Within One Year 7 (312,627 ) (198,426 )
NET CURRENT ASSETS (LIABILITIES) 136,634 89,217
TOTAL ASSETS LESS CURRENT LIABILITIES 730,805 682,091
Creditors: Amounts Falling Due After More Than One Year 8 (575,000 ) (575,000 )
NET ASSETS 155,805 107,091
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 155,705 106,991
SHAREHOLDERS' FUNDS 155,805 107,091
Page 1
Page 2
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 Paul Warren
Director
Mr Henrik Vikland
Director
07/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fusion 85 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06670285 . The registered office is 1 Canada Square, 37th Floor, Canary Wharf, London, E14 5AA.
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. 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.
2.4. 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: 9 (2024: 9)
9 9
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 130,393 20,490 1,867 152,750
Additions - 6,400 - 6,400
As at 31 December 2025 130,393 26,890 1,867 159,150
Depreciation
As at 1 January 2025 127,154 15,600 622 143,376
Provided during the period 2,316 2,165 622 5,103
As at 31 December 2025 129,470 17,765 1,244 148,479
Net Book Value
As at 31 December 2025 923 9,125 623 10,671
As at 1 January 2025 3,239 4,890 1,245 9,374
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 583,500
As at 31 December 2025 583,500
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 583,500
As at 1 January 2025 583,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 385,474 202,098
Prepayments and accrued income 26,160 16,727
Amounts owed by group undertakings (56,643 ) 2,350
354,991 221,175
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 64,781 52,266
Bank loans and overdrafts 11,508 5,536
Corporation tax 20,781 (8,927 )
VAT 21,194 14,590
Net wages 15,881 10,527
Other creditors 42,081 96,739
Accruals and deferred income 109,747 2,835
Directors' loan accounts 474 486
Amounts owed to group undertakings 26,180 24,374
312,627 198,426
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 575,000 575,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5