Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC570462 Hayden Ball Sukrit Hotrabhvanon Daniel Bernstein Charles Rubin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC570462 2024-12-31 SC570462 2025-12-31 SC570462 2025-01-01 2025-12-31 SC570462 frs-core:CurrentFinancialInstruments 2025-12-31 SC570462 frs-core:ComputerEquipment 2025-12-31 SC570462 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC570462 frs-core:ComputerEquipment 2024-12-31 SC570462 frs-core:OtherReservesSubtotal 2024-12-31 SC570462 frs-core:OtherReservesSubtotal 2025-12-31 SC570462 frs-core:SharePremium 2024-12-31 SC570462 frs-core:SharePremium 2025-12-31 SC570462 frs-core:ShareCapital 2025-12-31 SC570462 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 SC570462 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 SC570462 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC570462 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC570462 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC570462 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC570462 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC570462 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC570462 frs-core:CostValuation 2024-12-31 SC570462 frs-core:CostValuation 2025-12-31 SC570462 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC570462 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC570462 frs-bus:Director1 2025-01-01 2025-12-31 SC570462 frs-bus:Director2 2025-01-01 2025-12-31 SC570462 frs-bus:Director3 2025-01-01 2025-12-31 SC570462 frs-bus:Director4 2025-01-01 2025-12-31 SC570462 frs-countries:Scotland 2025-01-01 2025-12-31 SC570462 2023-12-31 SC570462 2024-12-31 SC570462 2024-01-01 2024-12-31 SC570462 frs-core:CurrentFinancialInstruments 2024-12-31 SC570462 frs-core:OtherReservesSubtotal 2024-12-31 SC570462 frs-core:SharePremium 2024-12-31 SC570462 frs-core:ShareCapital 2024-12-31 SC570462 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC570462
Playerdata Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC570462
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 5 2,587,525 2,587,525
2,587,525 2,587,525
CURRENT ASSETS
Debtors 6 18,786,060 12,728,102
Cash at bank and in hand - 445,073
18,786,060 13,173,175
Creditors: Amounts Falling Due Within One Year 7 (1,340,750 ) (1,750 )
NET CURRENT ASSETS (LIABILITIES) 17,445,310 13,171,425
TOTAL ASSETS LESS CURRENT LIABILITIES 20,032,835 15,758,950
NET ASSETS 20,032,835 15,758,950
CAPITAL AND RESERVES
Called up share capital 8 8 8
Share premium account 10,045,607 10,045,607
Other reserves 10,519,417 6,172,298
Income Statement (532,197 ) (458,963 )
SHAREHOLDERS' FUNDS 20,032,835 15,758,950
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 Income Statement.
On behalf of the board
Sukrit Hotrabhvanon
Director
21/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Playerdata Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC570462 . The registered office is 3-5 Melville Street, Edinburgh, EH3 7PE.
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. 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 25% straight line
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.4. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.5. Foreign exchange
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 9,026
As at 31 December 2025 9,026
Depreciation
As at 1 January 2025 9,026
As at 31 December 2025 9,026
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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Page 4
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 2,587,525
As at 31 December 2025 2,587,525
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 2,587,525
As at 1 January 2025 2,587,525
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 7,409
Due after more than one year
Amounts owed by group undertakings 18,786,060 12,720,693
18,786,060 12,728,102
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other loans 1,339,500 -
Other creditors 1,250 1,750
1,340,750 1,750
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 8 8
Page 4
Page 5
9. Reserves
Share Premium Other reserves Income Statement
£ £ £
As at 1 January 2025 10,045,607 6,172,298 (458,963 )
Loss for the year and total comprehensive income - - (73,234 )
Movements in other reserves - 4,347,119 -
As at 31 December 2025 10,045,607 10,519,417 (532,197 )
Other reserves includes £10,519,417 received from investors pursuant to binding subscription agreements entered into before 31 December 2025.
Under the terms of the agreements, the subscribers were irrevocably committed to subscribe for ordinary shares and the company was entitled to retain the subscription monies. The formal allotment of the shares took place after the year end and accordingly the balance has been presented within equity pending issue of the shares.
10. Post Balance Sheet Events
Following the year end, the company allotted ordinary shares in accordance with subscription agreements entered into before 31 December 2025. Subscription proceeds of £10,519,418 included within other reserves were transferred to share capital and share premium on allotment.
11. Related Party Transactions
The company has taken advantage of the exemption under Section 33 of FRS 102 not to disclose transactions with wholly owned subsidiaries.
At 31 December 2025 amounts due from group undertakings totalled £18,789,567 (2024: £12,720,694).
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