Acorah Software Products - Accounts Production 19.4.300 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09367406 Mr Mario Salsano Mr Riccardo Mollaretti Mr Lorenzo Del Gallo Di Roccagiovine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09367406 2024-12-31 09367406 2025-12-31 09367406 2025-01-01 2025-12-31 09367406 frs-core:CurrentFinancialInstruments 2025-12-31 09367406 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 09367406 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-01-01 2025-12-31 09367406 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 09367406 frs-core:OtherResidualIntangibleAssets 2025-12-31 09367406 frs-core:OtherResidualIntangibleAssets 2024-12-31 09367406 frs-core:SharePremium 2025-12-31 09367406 frs-core:ShareCapital 2025-12-31 09367406 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09367406 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09367406 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09367406 frs-bus:SmallEntities 2025-01-01 2025-12-31 09367406 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09367406 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09367406 frs-core:UnlistedNon-exchangeTraded 2025-12-31 09367406 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09367406 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09367406 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 09367406 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09367406 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 09367406 frs-bus:Director1 2025-01-01 2025-12-31 09367406 frs-bus:Director2 2025-01-01 2025-12-31 09367406 frs-bus:Director3 2025-01-01 2025-12-31 09367406 frs-core:CurrentFinancialInstruments 4 2025-12-31 09367406 frs-core:CurrentFinancialInstruments 5 2025-12-31 09367406 frs-countries:EnglandWales 2025-01-01 2025-12-31 09367406 2023-12-31 09367406 2024-12-31 09367406 2024-01-01 2024-12-31 09367406 frs-core:CurrentFinancialInstruments 2024-12-31 09367406 frs-core:SharePremium 2024-12-31 09367406 frs-core:ShareCapital 2024-12-31 09367406 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09367406 frs-core:CurrentFinancialInstruments 4 2024-12-31 09367406 frs-core:CurrentFinancialInstruments 5 2024-12-31
Registered number: 09367406
Wishraiser Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09367406
2025 2024
Notes € € € €
FIXED ASSETS
Investments 5 25,564 25,564
25,564 25,564
CURRENT ASSETS
Debtors 6 55,893 56,131
Cash at bank and in hand 128 343
56,021 56,474
Creditors: Amounts Falling Due Within One Year 7 (679 ) (500 )
NET CURRENT ASSETS (LIABILITIES) 55,342 55,974
TOTAL ASSETS LESS CURRENT LIABILITIES 80,906 81,538
NET ASSETS 80,906 81,538
CAPITAL AND RESERVES
Called up share capital 8 18,332 18,332
Share premium account 1,141,227 1,141,227
Profit and Loss Account (1,078,653 ) (1,078,021 )
SHAREHOLDERS' FUNDS 80,906 81,538
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 Riccardo Mollaretti
Director
08/09/2026
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
Wishraiser Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09367406 . The registered office is 19 The Circle , Queen Elizabeth Street, London, SE1 2JE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 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.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are softwares. It is amortised to the profit and loss account over its estimated economic life of 3 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Other Intellectual Property Total
€ € €
Cost
As at 1 January 2025 1,800 107,813 109,613
As at 31 December 2025 1,800 107,813 109,613
Amortisation
As at 1 January 2025 1,800 107,813 109,613
As at 31 December 2025 1,800 107,813 109,613
Net Book Value
As at 31 December 2025 - - -
As at 1 January 2025 - - -
Page 3
Page 4
5. Investments
Unlisted
€
Cost or Valuation
As at 1 January 2025 25,564
As at 31 December 2025 25,564
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 25,564
As at 1 January 2025 25,564
6. Debtors
2025 2024
€ €
Due within one year
Foreign branch endowment fund 55,127 55,343
VAT recoverable 766 788
55,893 56,131
7. Creditors: Amounts Falling Due Within One Year
2025 2024
€ €
Trade creditors 679 434
Accruals - 66
679 500
8. Share Capital
2025 2024
€ €
Allotted, Called up and fully paid 18,332 18,332
Page 4