Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07709991 N M Imrie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07709991 2025-03-31 07709991 2026-03-31 07709991 2025-04-01 2026-03-31 07709991 frs-core:CurrentFinancialInstruments 2026-03-31 07709991 frs-core:ComputerEquipment 2026-03-31 07709991 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07709991 frs-core:ComputerEquipment 2025-03-31 07709991 frs-core:PlantMachinery 2025-04-01 2026-03-31 07709991 frs-core:ShareCapital 2026-03-31 07709991 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07709991 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07709991 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07709991 frs-bus:SmallEntities 2025-04-01 2026-03-31 07709991 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07709991 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07709991 frs-core:UnlistedNon-exchangeTraded 2026-03-31 07709991 frs-core:UnlistedNon-exchangeTraded 2025-03-31 07709991 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 07709991 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 07709991 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 07709991 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 07709991 frs-bus:Director1 2025-04-01 2026-03-31 07709991 frs-countries:EnglandWales 2025-04-01 2026-03-31 07709991 2024-03-31 07709991 2025-03-31 07709991 2024-04-01 2025-03-31 07709991 frs-core:CurrentFinancialInstruments 2025-03-31 07709991 frs-core:ShareCapital 2025-03-31 07709991 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07709991
Ludwig Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director N M Imrie
Company Number 07709991
Registered Office 20-22 Wenlock Road
London
N1 1GU
Page 1
Page 2
Balance Sheet
Registered number: 07709991
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 887 1,608
Investment Properties 5 159,530 58,209
Investments 6 105,998 105,998
266,415 165,815
CURRENT ASSETS
Debtors 7 - 38,142
Cash at bank and in hand 18,706 13,661
18,706 51,803
Creditors: Amounts Falling Due Within One Year 8 (106,473 ) (50,353 )
NET CURRENT ASSETS (LIABILITIES) (87,767 ) 1,450
TOTAL ASSETS LESS CURRENT LIABILITIES 178,648 167,265
NET ASSETS 178,648 167,265
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 178,647 167,264
SHAREHOLDERS' FUNDS 178,648 167,265
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Page 3
For the year ending 31 March 2026 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
N M Imrie
Director
22nd October 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Ludwig Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07709991 . The registered office is 20-22 Wenlock Road, London, N1 1GU.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 33% on Cost
Computer Equipment 33% on Cost
2.4. Investment Properties
All investment properties are shown at a historical cost valuation.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2025: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 3,497
Additions 500
As at 31 March 2026 3,997
Depreciation
As at 1 April 2025 1,889
Provided during the period 1,221
As at 31 March 2026 3,110
Net Book Value
As at 31 March 2026 887
As at 1 April 2025 1,608
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 58,209
Additions 101,321
As at 31 March 2026 159,530
6. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 105,998
As at 31 March 2026 105,998
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 105,998
As at 1 April 2025 105,998
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 38,142
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Page 6
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 649 1,632
Other creditors 68,921 4,178
Taxation and social security 36,903 44,543
106,473 50,353
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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