Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09772531 Mrs Karine Moncere iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09772531 2024-12-31 09772531 2025-12-31 09772531 2025-01-01 2025-12-31 09772531 frs-core:CurrentFinancialInstruments 2025-12-31 09772531 frs-core:ComputerEquipment 2025-12-31 09772531 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09772531 frs-core:ComputerEquipment 2024-12-31 09772531 frs-core:FurnitureFittings 2025-12-31 09772531 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09772531 frs-core:FurnitureFittings 2024-12-31 09772531 frs-core:ShareCapital 2025-12-31 09772531 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09772531 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09772531 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09772531 frs-bus:SmallEntities 2025-01-01 2025-12-31 09772531 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09772531 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09772531 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 09772531 frs-bus:OrdinaryShareClass1 2025-12-31 09772531 frs-core:UnlistedNon-exchangeTraded 2025-12-31 09772531 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09772531 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09772531 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 09772531 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09772531 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 09772531 frs-bus:Director1 2025-01-01 2025-12-31 09772531 frs-countries:EnglandWales 2025-01-01 2025-12-31 09772531 2023-12-31 09772531 2024-12-31 09772531 2024-01-01 2024-12-31 09772531 frs-core:CurrentFinancialInstruments 2024-12-31 09772531 frs-core:ShareCapital 2024-12-31 09772531 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09772531 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 09772531
Viridian HR Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09772531
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 552 959
Investments 5 90 90
642 1,049
CURRENT ASSETS
Debtors 6 86,421 84,788
Cash at bank and in hand 8,980 13,972
95,401 98,760
Creditors: Amounts Falling Due Within One Year 7 (25,553 ) (42,103 )
NET CURRENT ASSETS (LIABILITIES) 69,848 56,657
TOTAL ASSETS LESS CURRENT LIABILITIES 70,490 57,706
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (135 ) (240 )
NET ASSETS 70,355 57,466
CAPITAL AND RESERVES
Called up share capital 9 1 1
Income Statement 70,354 57,465
SHAREHOLDERS' FUNDS 70,355 57,466
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income Statement.
On behalf of the board
Mrs Karine Moncere
Director
14 September 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
Viridian HR Ltd is a private company, limited by shares. It is incorporated in England & Wales, under a registered number of 09772531 . The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.
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.
The company is exempt from the requirement to prepare consolidated financial statements by virtue of Section 399(2A) of the Companies Act 2006. Consequently, these financial statements deal with the results of the company as a single entity.
2.2. Turnover
Turnover is measured at the fair value of consideration received or receivable, net of discounts and value added taxes, is earned from the rendering of HR services, and is recognised by reference to the stage of completion of the service. 
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:
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost using the effective interest method.
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 income statement 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 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 the income statement, except when they relate 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. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
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2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
The average number of employees, including directors, during the year was 4 (2024: 4)
4 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 1,283 2,209 3,492
As at 31 December 2025 1,283 2,209 3,492
Depreciation
As at 1 January 2025 954 1,579 2,533
Provided during the period 180 227 407
As at 31 December 2025 1,134 1,806 2,940
Net Book Value
As at 31 December 2025 149 403 552
As at 1 January 2025 329 630 959
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 90
As at 31 December 2025 90
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 90
As at 1 January 2025 90
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,537 17,502
Amounts owed by group undertakings - 45
Other debtors 70,884 67,241
86,421 84,788
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 4,553 3,176
Taxation and social security 21,000 38,927
25,553 42,103
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2025 2024
£ £
Other timing differences 135 240
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date no unpaid contributions (2024: nil) were due to the fund. 
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