Acorah Software Products - Accounts Production 19.4.351 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11982933 Mr Michael Ingall Mr Charlie Ingall Mr Jack Ingall Manchester Quays Developments Eleven Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11982933 2024-12-31 11982933 2025-12-31 11982933 2025-01-01 2025-12-31 11982933 frs-core:CurrentFinancialInstruments 2025-12-31 11982933 frs-core:ComputerEquipment 2025-12-31 11982933 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11982933 frs-core:ComputerEquipment 2024-12-31 11982933 frs-core:PlantMachinery 2025-12-31 11982933 frs-core:PlantMachinery 2025-01-01 2025-12-31 11982933 frs-core:PlantMachinery 2024-12-31 11982933 frs-core:ShareCapital 2025-12-31 11982933 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11982933 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11982933 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11982933 frs-bus:SmallEntities 2025-01-01 2025-12-31 11982933 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11982933 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11982933 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 11982933 frs-bus:OrdinaryShareClass1 2025-12-31 11982933 1 2025-01-01 2025-12-31 11982933 frs-bus:Director1 2025-01-01 2025-12-31 11982933 frs-bus:Director2 2025-01-01 2025-12-31 11982933 frs-bus:Director3 2025-01-01 2025-12-31 11982933 1 2025-01-01 2025-12-31 11982933 frs-countries:EnglandWales 2025-01-01 2025-12-31 11982933 2023-12-31 11982933 2024-12-31 11982933 2024-01-01 2024-12-31 11982933 frs-core:CurrentFinancialInstruments 2024-12-31 11982933 frs-core:ShareCapital 2024-12-31 11982933 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11982933 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 11982933 1 2024-01-01 2024-12-31
Registered number: 11982933
Agilis Lux (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—5
Page 1
Statement of Financial Position
Registered number: 11982933
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 565
- 565
CURRENT ASSETS
Debtors 5 406,357 565,257
Cash at bank and in hand 142,225 91,891
548,582 657,148
Creditors: Amounts Falling Due Within One Year 6 (168,151 ) (272,282 )
NET CURRENT ASSETS (LIABILITIES) 380,431 384,866
TOTAL ASSETS LESS CURRENT LIABILITIES 380,431 385,431
NET ASSETS 380,431 385,431
CAPITAL AND RESERVES
Called up share capital 7 125 125
Income Statement 380,306 385,306
SHAREHOLDERS' FUNDS 380,431 385,431
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 Income Statement.
On behalf of the board
Mr Michael Ingall
Director
23 September 2026
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Agilis Lux (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11982933 . The registered office is C/O Allied London, Suite 1, Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.
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 the provisions of Financial Reporting Standard 102 section 1A small entities, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound. 
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 2.3).
2.2. Going Concern Disclosure
The directors have assessed the financial performance and note that as at 31 December 2025 the company had net assets of £380,431 (2024: £385,431). Furthermore, the company had net current assets of £380,431, including a cash balance of £142,225 as at 31 December 2025.
Management has undertaken a thorough going concern review which has included forecasts from 12 months from signing date of the financial statements to ensure the company will continue to be able to meet its liabilities for the next year from the signing date of the accounts. The forecasts included some sensitivity on the income obtained, with expenditure being managed accordingly to maintain sufficient reserves. 
Therefore, the board considers that the company will be able to continue to trade as a going concern and meet its liabilities as they fall due.
2.3. Significant judgements and estimations
In preparing these financial statements, the directors consider that there are no significant judgements in applying the accounting policies. Nor are there any key sources of uncertainty.
2.4. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.5. 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 25% Straight line
Computer Equipment 25% Straight line
2.6. Financial Instruments
Financial assets
Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.

Financial liabilities and equity
Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.
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2.7. 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 Taxation
Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position date, except: 
• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; 
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and 
• Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the group can control their reversal and such reversal is not considered probable in the foreseeable future. 
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. 
Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.9. Dividends
Equity dividends are recognised when they become legally payable. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 8 9
Directors 3 3
11 12
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 456 26,650 27,106
Disposals (456 ) (26,650 ) (27,106 )
As at 31 December 2025 - - -
Depreciation
As at 1 January 2025 212 26,329 26,541
Provided during the period 193 293 486
Disposals (405 ) (26,622 ) (27,027 )
As at 31 December 2025 - - -
...CONTINUED
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Page 4
Net Book Value
As at 31 December 2025 - - -
As at 1 January 2025 244 321 565
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 174,172 351,388
Prepayments and accrued income 12,000 54,142
Other debtors 42,585 2,108
Amounts owed by group undertakings 50,100 157,619
Amounts owed by related parties 127,500 -
406,357 565,257
All amounts shown under debtors fall due for payment within one year.
The amounts due from group undertakings are repayable on demand and not interest bearing.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 57,765 58,120
Corporation tax - 70,185
Other creditors 26,699 62,128
Accruals and deferred income - 81,849
Amounts owed to group undertakings 83,687 -
168,151 272,282
The amounts due to group undertakings are repayable on demand and not interest bearing.
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
125 Ordinary Shares of £ 1.000 each 125 125
8. Financial Instruments
The Company considers that the fair value of cash and cash equivalents, loans, trade and other receivables, and trade and other payables are not materially different to their carrying value. There are no financial instruments recorded at fair value through profit and loss.
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9. Related Party Transactions
The company has taken advantage of the exemption allowed by Financial Reporting Standard 102, "Related party disclosures" Section 33.1A not to disclose details of related party transactions with entities that are 100% owned members of the same group.
Adept Corporate Services Limited
Agilis Lux (UK) Limited and Adept Corporate Services Limited share common directors. The company owes £86,128 to Adept Corporate Services Limited (2024: £nil).
Alphabet Management Group Limited
Agilis Lux (UK) Limited and Alphabet Management Group Limited share common directors. The company is owed £50,000 by Alphabet Management Group Limited (2024: £50,000).
Axis Contractors Limited
Agilis Lux (UK) Limited and Axis Contractors Limited share common directors. The company is owed £2,441 by Axis Contractors Limited (2024: £107,519).
Manchester Quays Development Eleven Limited
Agilis Lux (UK) Limited and Manchester Quays Development Eleven Limited share common directors. The company is owed £100 by Manchester Quays Development Eleven Limited (2024: £100).
10. Ultimate Controlling Party
The company's parent company is Manchester Quays Developments Eleven Limited , a company registered in England and Wales. The directors consider the ultimate controlling party to be M Ingall, who is also a director of the company.
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