Acorah Software Products - Accounts Production 18.1.170 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05394842 Mr Remo Sidoli Mr Renato Sidoli Mr Gino Sidoli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05394842 2024-03-31 05394842 2025-03-31 05394842 2024-04-01 2025-03-31 05394842 frs-core:CurrentFinancialInstruments 2025-03-31 05394842 frs-core:FurnitureFittings 2025-03-31 05394842 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05394842 frs-core:FurnitureFittings 2024-03-31 05394842 frs-core:NetGoodwill 2025-03-31 05394842 frs-core:NetGoodwill 2024-04-01 2025-03-31 05394842 frs-core:NetGoodwill 2024-03-31 05394842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05394842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05394842 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 05394842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05394842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05394842 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 05394842 frs-core:MotorVehicles 2025-03-31 05394842 frs-core:MotorVehicles 2024-04-01 2025-03-31 05394842 frs-core:MotorVehicles 2024-03-31 05394842 frs-core:ShareCapital 2025-03-31 05394842 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05394842 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05394842 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05394842 frs-bus:SmallEntities 2024-04-01 2025-03-31 05394842 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05394842 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05394842 frs-bus:Director1 2024-04-01 2025-03-31 05394842 frs-bus:Director2 2024-04-01 2025-03-31 05394842 frs-bus:Director3 2024-04-01 2025-03-31 05394842 frs-countries:EnglandWales 2024-04-01 2025-03-31 05394842 2023-03-31 05394842 2024-03-31 05394842 2023-04-01 2024-03-31 05394842 frs-core:CurrentFinancialInstruments 2024-03-31 05394842 frs-core:ShareCapital 2024-03-31 05394842 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05394842
Sidoli Brothers Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Tungsten Corporate Solutions Ltd
Sidoli Brothers Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Sidoli Brothers Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05394842

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 12,500
Tangible Assets | 5 |  | 70,323 |  | 85,846
|  |  | 70,323 |  | 98,346
CURRENT ASSETS
Stocks | 6 | 24,810 |  | 23,514 |
Debtors | 7 | 341,368 |  | 5,102 |
Cash at bank and in hand |  | 258,335 |  | 588,965 |
|  | 624,513 |  | 617,581 |
Creditors: Amounts Falling Due Within One Year | 8 | (99,846 ) |  | (105,895 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 524,667 |  | 511,686
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 594,990 |  | 610,032
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,759 ) |  | (10,276 )
NET ASSETS |  |  | 580,231 |  | 599,756
CAPITAL AND RESERVES
Called up share capital | 9 |  | 4 |  | 4
Profit and Loss Account |  |  | 580,227 |  | 599,752
SHAREHOLDERS' FUNDS |  |  | 580,231 |  | 599,756

Page 1
Page 2
Sidoli Brothers Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Remo Sidoli Director
04/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sidoli Brothers Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Sidoli Brothers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05394842 . The registered office is 53a New Road, Porthcawl, Mid Glamorgan, CF36 5DH.
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 value added taxes. Turnover includes revenue earned from the sale of goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
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 | 10% reducing balance
Leasehold | 10% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.5. Stocks and Work in Progress
Stocks 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.
2.6. 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 year 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 asset reflects 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 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.
Page 3
Page 4
Sidoli Brothers Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 24)
24 24
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 125,000
As at 31 March 2025 | 125,000
Amortisation
As at 1 April 2024 | 112,500
Provided during the period | 12,500
As at 31 March 2025 | 125,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 12,500

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 55,491 | 369,388 | 52,109 | 313,233 | 790,221
As at 31 March 2025 | 55,491 | 369,388 | 52,109 | 313,233 | 790,221
Depreciation
As at 1 April 2024 | 42,946 | 367,078 | 39,015 | 255,336 | 704,375
Provided during the period | 1,255 | 2,310 | 3,273 | 8,685 | 15,523
As at 31 March 2025 | 44,201 | 369,388 | 42,288 | 264,021 | 719,898
Net Book Value
As at 31 March 2025 | 11,290 | - | 9,821 | 49,212 | 70,323
As at 1 April 2024 | 12,545 | 2,310 | 13,094 | 57,897 | 85,846

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Food, drink and packaging | 24,810 |  | 23,514

Page 4
Page 5
Sidoli Brothers Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 5,102
Directors' loan accounts | 341,368 |  | -
| 341,368 |  | 5,102

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,950 |  | 14,328
Corporation tax | 8,134 |  | -
Other taxes and social security | 5,182 |  | 6,045
VAT | 30,804 |  | 16,514
Loan - SB Machines Ltd | 38,038 |  | 58,038
Accruals and deferred income | 5,738 |  | -
Directors' loan accounts | - |  | 10,970
| 99,846 |  | 105,895

During the year SB Machines Ltd, a company under common ownership, loaned the company £58038. The loan is interest free and repayable on demand.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

10. Related Party Transactions
At the balance sheet date, the directors’ loan account was overdrawn by £341,368. In accordance with section 413 of the Companies Act 2006, this balance represents an advance to a director. The loan is unsecured, interest free, and repayable on demand. The director has confirmed that the overdrawn balance will be fully repaid within nine months of the balance sheet date.
Page 5