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 08351352 Ms ANGELA DI IENNO iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08351352 2024-12-31 08351352 2025-12-31 08351352 2025-01-01 2025-12-31 08351352 frs-core:CurrentFinancialInstruments 2025-12-31 08351352 frs-core:Non-currentFinancialInstruments 2025-12-31 08351352 frs-core:ShareCapital 2025-12-31 08351352 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08351352 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08351352 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08351352 frs-bus:SmallEntities 2025-01-01 2025-12-31 08351352 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08351352 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08351352 frs-core:UnlistedNon-exchangeTraded 2025-12-31 08351352 frs-core:UnlistedNon-exchangeTraded 2024-12-31 08351352 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 08351352 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 08351352 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 08351352 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 08351352 frs-bus:Director1 2025-01-01 2025-12-31 08351352 frs-countries:EnglandWales 2025-01-01 2025-12-31 08351352 2023-12-31 08351352 2024-12-31 08351352 2024-01-01 2024-12-31 08351352 frs-core:CurrentFinancialInstruments 2024-12-31 08351352 frs-core:Non-currentFinancialInstruments 2024-12-31 08351352 frs-core:ShareCapital 2024-12-31 08351352 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08351352
IURA MANAGEMENT & CONSULTANCY LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
VERTICE ITALY LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08351352
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 5 5
5 5
CURRENT ASSETS
Debtors 5 22,945 22,931
Cash at bank and in hand 565 6,518
23,510 29,449
Creditors: Amounts Falling Due Within One Year 6 (73,272 ) (66,002 )
NET CURRENT ASSETS (LIABILITIES) (49,762 ) (36,553 )
TOTAL ASSETS LESS CURRENT LIABILITIES (49,757 ) (36,548 )
Creditors: Amounts Falling Due After More Than One Year 7 (36,005 ) (36,005 )
NET LIABILITIES (85,762 ) (72,553 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (85,862 ) (72,653 )
SHAREHOLDERS' FUNDS (85,762) (72,553)
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 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 Profit and Loss Account.
On behalf of the board
Ms ANGELA DI IENNO
Director
14/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
IURA MANAGEMENT & CONSULTANCY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08351352 . The registered office is 13 St. Swithin's Lane,, 2nd Floor,, London, EC4N 8AL.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 5
As at 31 December 2025 5
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 5
As at 1 January 2025 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,408 8,408
Other debtors 14,537 14,523
22,945 22,931
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 45,728 45,728
Other creditors 27,141 19,477
Taxation and social security 403 797
73,272 66,002
Other creditors comprises a Drirecotor Current Account of £27141
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 36,005 36,005
Other creditors comprises amount due to Carlo Cialoni for £36,005.
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4