Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09333537 Mr Simon Henderson Mrs Teresa Henderson Mr Julian Tomlin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09333537 2024-12-31 09333537 2025-12-31 09333537 2025-01-01 2025-12-31 09333537 frs-core:Non-currentFinancialInstruments 2025-12-31 09333537 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09333537 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09333537 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 09333537 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09333537 frs-core:PlantMachinery 2025-01-01 2025-12-31 09333537 frs-core:SharePremium 2025-12-31 09333537 frs-core:ShareCapital 2025-12-31 09333537 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09333537 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09333537 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 09333537 frs-bus:SmallEntities 2025-01-01 2025-12-31 09333537 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09333537 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09333537 frs-bus:Director1 2025-01-01 2025-12-31 09333537 frs-bus:Director2 2025-01-01 2025-12-31 09333537 frs-bus:Director3 2025-01-01 2025-12-31 09333537 frs-countries:EnglandWales 2025-01-01 2025-12-31 09333537 2023-12-31 09333537 2024-12-31 09333537 2024-01-01 2024-12-31 09333537 frs-core:Non-currentFinancialInstruments 2024-12-31 09333537 frs-core:SharePremium 2024-12-31 09333537 frs-core:ShareCapital 2024-12-31 09333537 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09333537
Stockbridge Mgt Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Oaktree Accountants
38 Bridge Street
Andover
SP10 1BW
Stockbridge Mgt Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Stockbridge Mgt Limited
Abridged Balance Sheet
As At 31 December 2025
Abridged Balance Sheet
Registered number: 09333537

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,278 |  | 6,436
Tangible Assets | 5 |  | 4,364,259 |  | 4,386,862
|  |  | 4,369,537 |  | 4,393,298
CURRENT ASSETS
Stocks |  | 33,499 |  | 31,056 |
Debtors |  | 200,402 |  | 132,751 |
Cash at bank and in hand |  | 54,370 |  | 37,523 |
|  | 288,271 |  | 201,330 |
Creditors: Amounts Falling Due Within One Year |  | (885,973 ) |  | (638,868 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (597,702 ) |  | (437,538 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,771,835 |  | 3,955,760
Creditors: Amounts Falling Due After More Than One Year |  |  | (6,109,021 ) |  | (6,187,305 )
NET LIABILITIES |  |  | (2,337,186 ) |  | (2,231,545 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2,945 |  | 2,945
Share premium account |  |  | 237,826 |  | 237,826
Profit and Loss Account |  |  | (2,577,957 ) |  | (2,472,316 )
SHAREHOLDERS' FUNDS |  |  | (2,337,186) |  | (2,231,545)

Page 1
Page 2
Stockbridge Mgt Limited
Abridged Balance Sheet (continued)
As At 31 December 2025
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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Simon Henderson Director
06/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Stockbridge Mgt Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Stockbridge Mgt Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09333537 . The registered office is The Grosvenor Hotel Stockbridge, High Street, Stockbridge, SO20 6EU.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:

Freehold | 2% Straightline
Leasehold | 2% Straightline
Plant & Machinery | 18% Reducing Balance
Fixtures & Fittings | 18% Reducing Balance
Computer Equipment | 18% Reducing Balance

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.
Page 3
Page 4
Stockbridge Mgt Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 53 (2024: 55)
53 55
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 17,212
As at 31 December 2025 | 17,212
Amortisation
As at 1 January 2025 | 10,776
Provided during the period | 1,158
As at 31 December 2025 | 11,934
Net Book Value
As at 31 December 2025 | 5,278
As at 1 January 2025 | 6,436

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 5,175,238
Additions | 25,686
As at 31 December 2025 | 5,200,924
Depreciation
As at 1 January 2025 | 788,376
Provided during the period | 48,289
As at 31 December 2025 | 836,665
Net Book Value
As at 31 December 2025 | 4,364,259
As at 1 January 2025 | 4,386,862

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,945 |  | 2,945

Page 4