Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 29 September 2026 1 January 2025 31 December 2025 31 December 2025 13414199 Miss Alma Louise Donohoe Ms Tatevik Sargsyan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13414199 2024-12-31 13414199 2025-12-31 13414199 2025-01-01 2025-12-31 13414199 frs-core:CurrentFinancialInstruments 2025-12-31 13414199 frs-core:ComputerEquipment 2025-12-31 13414199 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13414199 frs-core:ComputerEquipment 2024-12-31 13414199 frs-core:ShareCapital 2025-12-31 13414199 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13414199 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13414199 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13414199 frs-bus:SmallEntities 2025-01-01 2025-12-31 13414199 frs-bus:Audited 2025-01-01 2025-12-31 13414199 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13414199 1 2025-01-01 2025-12-31 13414199 frs-bus:Director1 2025-01-01 2025-12-31 13414199 frs-bus:Director2 2025-01-01 2025-12-31 13414199 frs-core:CurrentFinancialInstruments 1 2025-12-31 13414199 frs-countries:EnglandWales 2025-01-01 2025-12-31 13414199 2023-12-31 13414199 2024-12-31 13414199 2024-01-01 2024-12-31 13414199 frs-core:CurrentFinancialInstruments 2024-12-31 13414199 frs-core:ShareCapital 2024-12-31 13414199 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13414199 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 13414199
RF&B UK Ltd.
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13414199
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 689 -
689 -
CURRENT ASSETS
Debtors 5 443 1,142
Cash at bank and in hand 261,886 135,327
262,329 136,469
Creditors: Amounts Falling Due Within One Year 6 (166,319 ) (126,472 )
NET CURRENT ASSETS (LIABILITIES) 96,010 9,997
TOTAL ASSETS LESS CURRENT LIABILITIES 96,699 9,997
NET ASSETS 96,699 9,997
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 96,698 9,996
SHAREHOLDERS' FUNDS 96,699 9,997
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
Miss Alma Louise Donohoe
Director
29/09/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
RF&B UK Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 13414199 . The registered office is The Fisheries, 1 Mentmore Terrace, London, United Kingdom, E8 3PN.
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 functional and presentational currency of the company is GBP.
2.2. Significant judgements and estimations
The preparation of accounts under FRS 102 requires the company to make judgements and estimates that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expenses. There are no areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant that are included in these accounts.
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 sale of goods and 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. 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:
Computer Equipment 33% Straight Line
2.5. Financial Instruments
Debtors and cash at bank are recognised at transaction price. Creditors are recognised at transaction price.
2.6. 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.
2.7. 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 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.
...CONTINUED
Page 2
Page 3
2.7. Taxation - continued
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: 6 (2024: 5)
6 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 -
Additions 1,034
As at 31 December 2025 1,034
Depreciation
As at 1 January 2025 -
Provided during the period 345
As at 31 December 2025 345
Net Book Value
As at 31 December 2025 689
As at 1 January 2025 -
5. Debtors
2025 2024
£ £
Due within one year
VAT 443 1,141
Directors' loan accounts - 1
443 1,142
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 60 572
Bank loans and overdrafts - 348
Corporation tax 28,461 1,311
Other taxes and social security 21,921 -
Pension payable 3,821 11,328
Accruals and deferred income 7,000 6,300
Amounts owed to group undertakings 105,056 106,613
166,319 126,472
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Ultimate Controlling Party
There is no ultimate contolling party.
Elsu, Inc. the parent company which is incorporated in British Virgin Islands is regarded by the directors as being the company’s parent undertaking. 
The smallest and largest group in which RF&B UK’s results are consolidated is Elsu, Inc. which are available on request from Elsu, Inc.’s registered address.
10. Subsequent events
There have not been any significant events since the balance sheet date, other than those already accounted for in the financial statements. There were no other essential either adjusting events or non-adjusting events in the period of time elapsing between the balance sheet date and the date on which these financial statements are approved.
11. Audit Information
The aduitor's report on the accounts of RF&B UK Ltd. for the year ended 31 December 2025, was unqualified.
The auditor's report was signed by Sarfraz Fayyaz (Senior Statutory Auditor) for and on behalf of Biznav Limited , Statutory Auditor.
Biznav Limited
36 Scotts Road
Bromley
BR1 3QD
Page 4