Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 23 October 2025 1 April 2024 31 March 2025 31 March 2025 05219395 Mr Sanjeev Agrawal Mr Ankur Mehra true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05219395 2024-03-31 05219395 2025-03-31 05219395 2024-04-01 2025-03-31 05219395 frs-core:CurrentFinancialInstruments 2025-03-31 05219395 frs-core:Non-currentFinancialInstruments 2025-03-31 05219395 frs-core:ComputerEquipment 2025-03-31 05219395 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05219395 frs-core:ComputerEquipment 2024-03-31 05219395 frs-core:FurnitureFittings 2025-03-31 05219395 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05219395 frs-core:FurnitureFittings 2024-03-31 05219395 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 05219395 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 05219395 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 05219395 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05219395 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05219395 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 05219395 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05219395 frs-core:MotorVehicles 2025-03-31 05219395 frs-core:MotorVehicles 2024-04-01 2025-03-31 05219395 frs-core:MotorVehicles 2024-03-31 05219395 frs-core:PlantMachinery 2025-03-31 05219395 frs-core:PlantMachinery 2024-04-01 2025-03-31 05219395 frs-core:PlantMachinery 2024-03-31 05219395 frs-core:RevaluationReserve 2025-03-31 05219395 frs-core:SharePremium 2025-03-31 05219395 frs-core:ShareCapital 2025-03-31 05219395 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05219395 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05219395 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05219395 frs-bus:SmallEntities 2024-04-01 2025-03-31 05219395 frs-bus:Audited 2024-04-01 2025-03-31 05219395 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05219395 1 2024-04-01 2025-03-31 05219395 frs-core:CostValuation 2024-03-31 05219395 frs-core:CostValuation 2025-03-31 05219395 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 05219395 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 05219395 frs-bus:Director1 2024-04-01 2025-03-31 05219395 frs-bus:Director2 2024-04-01 2025-03-31 05219395 frs-countries:EnglandWales 2024-04-01 2025-03-31 05219395 2023-03-31 05219395 2024-03-31 05219395 2023-04-01 2024-03-31 05219395 frs-core:CurrentFinancialInstruments 2024-03-31 05219395 frs-core:Non-currentFinancialInstruments 2024-03-31 05219395 frs-core:RevaluationReserve 2024-03-31 05219395 frs-core:SharePremium 2024-03-31 05219395 frs-core:ShareCapital 2024-03-31 05219395 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05219395
Strata Stones Limited
Financial Statements
For The Year Ended 31 March 2025
Strata Stones Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—7

Page 1
Strata Stones Limited
Company Information
For The Year Ended 31 March 2025
Company Information

Directors | Mr Sanjeev Agrawal
| Mr Ankur Mehra
Company Number | 05219395
Registered Office | 1 Raeburn Road South
| Ipswich
| IP3 0ET
Auditors | Barnes Noble Ltd
| Chartered Accountant & Registered Auditor
| Unitec House
| 2 Albert Place
| London
| N3 1QB

Page 1
Page 2
Strata Stones Limited
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 05219395

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,518,774 |  | 801,206
Investments | 5 |  | 100 |  | 100
|  |  | 1,518,874 |  | 801,306
CURRENT ASSETS
Stocks | 6 | 3,402,642 |  | 4,646,129 |
Debtors | 7 | 2,296,498 |  | 1,337,091 |
Cash at bank and in hand |  | 79,601 |  | 29,869 |
|  | 5,778,741 |  | 6,013,089 |
Creditors: Amounts Falling Due Within One Year | 8 | (5,342,270 ) |  | (5,438,169 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 436,471 |  | 574,920
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,955,345 |  | 1,376,226
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (19,074 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (82,972 ) |  | (82,972 )
NET ASSETS |  |  | 1,872,373 |  | 1,274,180
CAPITAL AND RESERVES
Called up share capital |  |  | 916,513 |  | 916,513
Share premium account |  |  | 293,983 |  | 293,983
Revaluation reserve |  |  | 1,085,958 |  | 329,414
Income Statement |  |  | (424,081 ) |  | (265,730 )
SHAREHOLDERS' FUNDS |  |  | 1,872,373 |  | 1,274,180

Page 2
Page 3
Strata Stones Limited
Statement of Financial Position (continued)
As At 31 March 2025
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

Mr Ankur Mehra Director
23 October 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Strata Stones Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Strata Stones Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05219395 . The registered office is 1 Raeburn Road South, Ipswich, IP3 0ET.
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 presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.
Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
• the requirements of Section 7 Statement of Cash Flows;
• the requirement of Section 33 Related Party Disclosures paragraph 33.7.
Preparation of consolidated financial statements
The financial statements contain information about Strata Stones Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 401 of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.2. Going Concern Disclosure
As part of the directors' assessment of going concern, they have prepared detailed cash flow and profit and loss forecasts for the next 12 months. The forecasts have been prepared on an appropriate basis, taking into account the current economic conditions that exist.
After making appropriate enquires, the directors have a reasonable expectation that the company has adequate resources to enable it to continue in operational existence for the foreseeable future. They believe it is appropriate to prepare the accounts on a going concern basis.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
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:

Improvements to short | 2% on cost
Long Leasehold | 2% on cost
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 50% on cost

2.5. Leasing and Hire Purchase Contracts
Leases as in which substantially all the risks and rewards of ownership are retained by the lessor are classified operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Page 4
Page 5
Strata Stones Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
2.7. Financial Instruments
Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.8. 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.
2.9. Taxation
The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
2.10. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 14)
21 14
4. Tangible Assets

| Land & Property
--- | ---
| Long Leasehold | Improvements to Short | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2024 | 910,000 | 93,355 | 34,850 | 3,315
Additions | - | - | - | -
Revaluation | 756,544 | - | - | -
As at 31 March 2025 | 1,666,544 | 93,355 | 34,850 | 3,315
Depreciation
As at 1 April 2024 | 165,967 | 57,999 | 27,969 | 3,315
Provided during the period | 33,331 | 1,867 | 1,720 | -
As at 31 March 2025 | 199,298 | 59,866 | 29,689 | 3,315

...CONTINUED
Page 5
Page 6
Strata Stones Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 1,467,246 | 33,489 | 5,161 | -
As at 1 April 2024 | 744,033 | 35,356 | 6,881 | -

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2024 | 33,203 | 90,030 | 1,164,753
Additions | - | 500 | 500
Revaluation | - | - | 756,544
As at 31 March 2025 | 33,203 | 90,530 | 1,921,797
Depreciation
As at 1 April 2024 | 23,970 | 84,327 | 363,547
Provided during the period | 2,308 | 250 | 39,476
As at 31 March 2025 | 26,278 | 84,577 | 403,023
Net Book Value
As at 31 March 2025 | 6,925 | 5,953 | 1,518,774
As at 1 April 2024 | 9,233 | 5,703 | 801,206

5. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 April 2024 | 100
As at 31 March 2025 | 100
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 100
As at 1 April 2024 | 100

The company's investments at the Statement of Financial Position date in the share capital of companies include the followings:
Strata Stones Ltd
Registered office: College House, 71-73 Rock Road, Blackrock, Co. Dublin
Nature of business: Sale of natural stone products
%
Class of shares: holding
Ordinary shares 100
31.03.2025 31.03.2024
£ £
Aggregate capital and reserves: 54,294 45,934
Profit for the year : 8,415 8,551
In March 2018, the company acquired 100% of the share capital of Strata Stones Ltd, a company incorporated in Ireland.
Page 6
Page 7
Strata Stones Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other Inventories | 3,402,642 |  | 4,646,129

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,192,143 |  | 1,211,555
Other debtors | 104,355 |  | 125,536
| 2,296,498 |  | 1,337,091

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,763,781 |  | 2,148,646
Bank loans and overdrafts | 1,464,326 |  | 1,498,314
Amounts owed to group undertakings | 1,263,684 |  | 1,438,974
Other creditors | 278,027 |  | 59,166
Taxation and social security | 572,452 |  | 293,069
| 5,342,270 |  | 5,438,169

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 19,074

Charges
There exists a charge over the company's assets in favour of HSBC bank.
10. Ultimate Parent Undertaking and Controlling Party
The parent company of Strata Stones Limited is Stone Age Private Limited. The company registered address is PO Box 303902, Gram Saipura, Post Sikarpura, Diggi Malpura Road,, Sanganer, Jaipur, Rajasthan, India.
11. Audit Information
The auditor's report on the accounts of Strata Stones Limited for the year ended 31 March 2025 was unqualified.
The auditor's report was signed by Romit Basu FCA (Senior Statutory Auditor) , Statutory Auditor.

Barnes Noble Ltd Chartered Accountant & Registered Auditor Unitec House 2 Albert Place London N3 1QB

Page 7