Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07673590 Mr Victor Cottam Mr Adam Winter Mr Victor Cottam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07673590 2024-06-30 07673590 2025-06-30 07673590 2024-07-01 2025-06-30 07673590 frs-core:CurrentFinancialInstruments 2025-06-30 07673590 frs-core:Non-currentFinancialInstruments 2025-06-30 07673590 frs-core:BetweenOneFiveYears 2025-06-30 07673590 frs-core:ComputerEquipment 2025-06-30 07673590 frs-core:ComputerEquipment 2024-07-01 2025-06-30 07673590 frs-core:ComputerEquipment 2024-06-30 07673590 frs-core:FurnitureFittings 2024-07-01 2025-06-30 07673590 frs-core:MotorVehicles 2025-06-30 07673590 frs-core:MotorVehicles 2024-07-01 2025-06-30 07673590 frs-core:MotorVehicles 2024-06-30 07673590 frs-core:PlantMachinery 2025-06-30 07673590 frs-core:PlantMachinery 2024-07-01 2025-06-30 07673590 frs-core:PlantMachinery 2024-06-30 07673590 frs-core:WithinOneYear 2025-06-30 07673590 frs-core:ShareCapital 2025-06-30 07673590 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07673590 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07673590 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07673590 frs-bus:SmallEntities 2024-07-01 2025-06-30 07673590 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07673590 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07673590 frs-bus:Director1 2024-07-01 2025-06-30 07673590 frs-bus:Director2 2024-07-01 2025-06-30 07673590 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 07673590 frs-core:CurrentFinancialInstruments 1 2025-06-30 07673590 frs-countries:EnglandWales 2024-07-01 2025-06-30 07673590 2023-06-30 07673590 2024-06-30 07673590 2023-07-01 2024-06-30 07673590 frs-core:CurrentFinancialInstruments 2024-06-30 07673590 frs-core:Non-currentFinancialInstruments 2024-06-30 07673590 frs-core:BetweenOneFiveYears 2024-06-30 07673590 frs-core:WithinOneYear 2024-06-30 07673590 frs-core:ShareCapital 2024-06-30 07673590 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07673590 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 07673590
Advance Screeding UK Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Advance Screeding UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Advance Screeding UK Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07673590

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 76,534 |  | 81,906
|  |  | 76,534 |  | 81,906
CURRENT ASSETS
Stocks | 5 | 500,409 |  | 582,256 |
Debtors | 6 | 548,184 |  | 461,691 |
Cash at bank and in hand |  | 955,282 |  | 1,110,085 |
|  | 2,003,875 |  | 2,154,032 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,952,172 ) |  | (1,335,174 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 51,703 |  | 818,858
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 128,237 |  | 900,764
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (54,615 ) |  | (98,519 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (20,476 ) |  | (20,477 )
NET ASSETS |  |  | 53,146 |  | 781,768
CAPITAL AND RESERVES
Called up share capital | 10 |  | 300 |  | 200
Profit and Loss Account |  |  | 52,846 |  | 781,568
SHAREHOLDERS' FUNDS |  |  | 53,146 |  | 781,768

Page 1
Page 2
Advance Screeding UK Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Victor Cottam Director
05/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Advance Screeding UK Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Advance Screeding UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07673590 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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, 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.
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 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:

Plant & Machinery | 15% WDV
Motor Vehicles | 15% WDV
Fixtures & Fittings | 15% WDV
Computer Equipment | 15% WDV

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
Page 3
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Advance Screeding UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
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 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 13 (2024: 14)
13 14
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 23,749 | 79,324 | - | 103,073
Additions | 24,865 | - | 427 | 25,292
Disposals | (23,749 ) | - | - | (23,749 )
As at 30 June 2025 | 24,865 | 79,324 | 427 | 104,616
Depreciation
As at 1 July 2024 | 6,590 | 14,577 | - | 21,167
Provided during the period | 3,729 | 9,712 | 64 | 13,505
Disposals | (6,590 ) | - | - | (6,590 )
As at 30 June 2025 | 3,729 | 24,289 | 64 | 28,082
Net Book Value
As at 30 June 2025 | 21,136 | 55,035 | 363 | 76,534
As at 1 July 2024 | 17,159 | 64,747 | - | 81,906

Page 4
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Advance Screeding UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 500,409 |  | 582,256

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 502,496 |  | 399,935
Other debtors | 4,140 |  | 5,654
Inter company account | 4,093 |  | 3,811
VAT | 37,455 |  | 49,891
Directors' loan accounts | - |  | 2,400
| 548,184 |  | 461,691

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,904 |  | 21,022
Trade creditors | 502,913 |  | 646,013
Bank loans and overdrafts | 30,000 |  | 30,000
Corporation tax | 65,740 |  | 89,213
Other taxes and social security | 17,866 |  | 24,765
Other creditors | 2,052 |  | 23,072
Inter-company account | 1,272,309 |  | 447,764
Accruals and deferred income | 46,638 |  | 53,325
Directors' loan accounts | 750 |  | -
| 1,952,172 |  | 1,335,174

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,115 |  | 31,019
Bank loans | 37,500 |  | 67,500
| 54,615 |  | 98,519

Page 5
Page 6
Advance Screeding UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,904 |  | 21,022
Later than one year and not later than five years | 17,115 |  | 31,019
| 31,019 |  | 52,041
| 31,019 |  | 52,041

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 200

11. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr V Cottam totalling £750 (2024 - £0), no interest is to be charged.
Included in the Other Debtors is an amount owed from the company director Mr A Winter totalling £0 (2024 - £2,400), no interest is to be charged.
Included in the Other Creditors is an amount owed to Cottam Holdings Ltd totalling £1,272,309 (2024 - £447,764), for which Mr V Cottam is a director. No interest is to be charged and no repayment terms have been agreed.
Page 6