Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2024 1 January 2024 false 31 March 2026 1 January 2025 31 December 2025 31 December 2025 09487231 Mr PETER CLARIDGE D. & G. Spedizioni S.R.L Via Toscana 15 31045 Motta di Livenza Italy true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09487231 2024-12-31 09487231 2025-12-31 09487231 2025-01-01 2025-12-31 09487231 frs-core:CurrentFinancialInstruments 2025-12-31 09487231 frs-core:BetweenOneFiveYears 2025-12-31 09487231 frs-core:ComputerEquipment 2025-12-31 09487231 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09487231 frs-core:ComputerEquipment 2024-12-31 09487231 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 09487231 frs-core:FurnitureFittings 2025-12-31 09487231 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09487231 frs-core:FurnitureFittings 2024-12-31 09487231 frs-core:MoreThanFiveYears 2025-12-31 09487231 frs-core:MotorVehicles 2025-12-31 09487231 frs-core:MotorVehicles 2025-01-01 2025-12-31 09487231 frs-core:MotorVehicles 2024-12-31 09487231 frs-core:OtherResidualIntangibleAssets 2025-12-31 09487231 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 09487231 frs-core:OtherResidualIntangibleAssets 2024-12-31 09487231 frs-core:PlantMachinery 2025-12-31 09487231 frs-core:PlantMachinery 2025-01-01 2025-12-31 09487231 frs-core:PlantMachinery 2024-12-31 09487231 frs-core:WithinOneYear 2025-12-31 09487231 frs-core:SharePremium 2025-12-31 09487231 frs-core:ShareCapital 2025-12-31 09487231 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 09487231 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09487231 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09487231 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09487231 frs-bus:SmallEntities 2025-01-01 2025-12-31 09487231 frs-bus:Audited 2025-01-01 2025-12-31 09487231 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09487231 1 2025-01-01 2025-12-31 09487231 frs-core:DeferredTaxation 2024-12-31 09487231 frs-core:DeferredTaxation 2025-12-31 09487231 frs-bus:Director1 2025-01-01 2025-12-31 09487231 frs-countries:EnglandWales 2025-01-01 2025-12-31 09487231 2023-12-31 09487231 2024-12-31 09487231 2024-01-01 2024-12-31 09487231 frs-core:CurrentFinancialInstruments 2024-12-31 09487231 frs-core:BetweenOneFiveYears 2024-12-31 09487231 frs-core:MoreThanFiveYears 2024-12-31 09487231 frs-core:WithinOneYear 2024-12-31 09487231 frs-core:SharePremium 2023-12-31 09487231 frs-core:SharePremium 2024-12-31 09487231 frs-core:ShareCapital 2023-12-31 09487231 frs-core:ShareCapital 2024-12-31 09487231 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 09487231 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 09487231 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09487231
De Girolami UK Limited
Financial Statements
For The Year Ended 31 December 2025
De Girolami UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
De Girolami UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09487231

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 22,590 |  | 25,088
Tangible Assets | 5 |  | 192,150 |  | 273,183
|  |  | 214,740 |  | 298,271
CURRENT ASSETS
Debtors | 6 | 850,611 |  | 859,189 |
Cash at bank and in hand |  | 83,240 |  | 110,984 |
|  | 933,851 |  | 970,173 |
Creditors: Amounts Falling Due Within One Year | 7 | (262,177 ) |  | (426,872 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 671,674 |  | 543,301
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 886,414 |  | 841,572
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (48,021 ) |  | (48,021 )
NET ASSETS |  |  | 838,393 |  | 793,551
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10,000 |  | 10,000
Share premium account |  |  | 525,967 |  | 525,967
Profit and Loss Account |  |  | 302,426 |  | 257,584
SHAREHOLDERS' FUNDS |  |  | 838,393 |  | 793,551

Page 1
Page 2
De Girolami UK Limited
Balance Sheet (continued)
As At 31 December 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 Profit and Loss Account.
Registered number: 09487231
The financial statements were approved by the board of directors on 31 March 2026 and were signed on its behalf by:

Mr PETER CLARIDGE Director
31/03/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
De Girolami UK Limited
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Share Capital | Share Premium | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 January 2024 | 10,000 | 525,967 | 189,181 | 725,148
Profit for the year and total comprehensive income | - | - | 68,403 | 68,403
As at 31 December 2024 and 1 January 2025 | 10,000 | 525,967 | 257,584 | 793,551
Profit for the year and total comprehensive income | - | - | 44,842 | 44,842
As at 31 December 2025 | 10,000 | 525,967 | 302,426 | 838,393

Page 3
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De Girolami UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
De Girolami UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09487231 . The registered office is Unit 3, West Molesey Business Centre, West Molesey, KT8 2QZ.
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 comprises the fair value of the consideration received or receivable for the provision of freight transport
services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax.
The company recognises revenue in the period in which services are provided
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rate to write off the cost or valuation of each asset over its expected useful life as below. It is amortised to profit and loss account over its estimated economic life of four years straight line.
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:

Plant & Machinery | 6.67 years straight line
Motor Vehicles | 4 years straight line
Fixtures & Fittings | 4 years straight line
Computer Equipment | 4 years straight line

2.5. Leasing and Hire Purchase Contracts
The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the period of the lease
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.
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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
De Girolami UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
The Average number of employees, including directors, during the year was: 19 (2024: 19)
19 19
4. Intangible Assets

| Software
--- | ---
| £
Cost
As at 1 January 2025 | 32,614
Additions | 7,541
As at 31 December 2025 | 40,155
Amortisation
As at 1 January 2025 | 7,526
Provided during the period | 10,039
As at 31 December 2025 | 17,565
Net Book Value
As at 31 December 2025 | 22,590
As at 1 January 2025 | 25,088

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 3,438 | 349,290 | 126,176 | 2,121 | 481,025
Additions | - | 22,200 | 22,868 | 1,961 | 47,029
Disposals | - | (14,700 ) | - | - | (14,700 )
As at 31 December 2025 | 3,438 | 356,790 | 149,044 | 4,082 | 513,354
Depreciation
As at 1 January 2025 | 1,624 | 164,441 | 41,291 | 486 | 207,842
Provided during the period | 501 | 83,554 | 31,860 | 816 | 116,731
Disposals | - | (3,369 ) | - | - | (3,369 )
As at 31 December 2025 | 2,125 | 244,626 | 73,151 | 1,302 | 321,204
Net Book Value
As at 31 December 2025 | 1,313 | 112,164 | 75,893 | 2,780 | 192,150
As at 1 January 2025 | 1,814 | 184,849 | 84,885 | 1,635 | 273,183

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 252,663 |  | 402,039
Amounts owed by group undertakings | 291,082 |  | 134,383
Other debtors | 306,866 |  | 322,767
| 850,611 |  | 859,189

Page 5
Page 6
De Girolami UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 67,286 |  | 151,260
Bank loans and overdrafts | 2,473 |  | 3,134
Amounts owed to group undertakings | 66,344 |  | 44,065
Other creditors | 68,315 |  | 80,567
Taxation and social security | 57,759 |  | 147,846
| 262,177 |  | 426,872

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 48,021 |  | 48,021

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 48,021 | 48,021
Balance at 31 December 2025 | 48,021 | 48,021

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 387,985 |  | 584,067
Later than one year and not later than five years | 1,523,666 |  | 1,425,674
Later than five years | 1,041,226 |  | 1,308,303
| 2,952,877 |  | 3,318,044

12. Related Party Transactions
Other related party transactions
The company has taken advantage allowed by Financial Reporting Standard 102 not to disclose my transactions and balances with other wholly owned members of the group.
During the year, the company's parent entity, D&G Spedizioni S.r.l provided a financial guarantee for the company in
respect of a financial commitment.
Page 6
Page 7
De Girolami UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Ultimate Parent Undertaking and Controlling Party
Parent Company:
D. & G. Spedizioni S.R.L
Via Toscana 15
31045 Motta di Livenza
Italy
There is no single ultimate controlling party .
The parent undertaking is D. & G. Spedizioni S.R.L who controls 100% of the shares of De Girolami UK Limited .
14. Audit Information
The auditor's report on the accounts of De Girolami UK Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Binod Dongol FCCA (Senior Statutory Auditor) for and on behalf of David Howard , Statutory Auditor.

David Howard 1 Park Road Hampton Wick Kingston Upon Thames KT1 4AS

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