Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02951996 Mr Simon Holland Mrs Amanda Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02951996 2024-12-31 02951996 2025-12-31 02951996 2025-01-01 2025-12-31 02951996 frs-core:CurrentFinancialInstruments 2025-12-31 02951996 frs-core:ComputerEquipment 2025-12-31 02951996 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02951996 frs-core:ComputerEquipment 2024-12-31 02951996 frs-core:MotorVehicles 2025-12-31 02951996 frs-core:MotorVehicles 2025-01-01 2025-12-31 02951996 frs-core:MotorVehicles 2024-12-31 02951996 frs-core:PlantMachinery 2025-12-31 02951996 frs-core:PlantMachinery 2025-01-01 2025-12-31 02951996 frs-core:PlantMachinery 2024-12-31 02951996 frs-core:ShareCapital 2025-12-31 02951996 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02951996 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02951996 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02951996 frs-bus:SmallEntities 2025-01-01 2025-12-31 02951996 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02951996 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02951996 frs-bus:Director1 2025-01-01 2025-12-31 02951996 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02951996 frs-countries:EnglandWales 2025-01-01 2025-12-31 02951996 2023-12-31 02951996 2024-12-31 02951996 2024-01-01 2024-12-31 02951996 frs-core:CurrentFinancialInstruments 2024-12-31 02951996 frs-core:ShareCapital 2024-12-31 02951996 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02951996
Seka Trading Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Seka Trading Limited
Contents
Contents

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

Page 1
Seka Trading Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02951996

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,315 |  | 3,937
|  |  | 3,315 |  | 3,937
CURRENT ASSETS
Debtors | 6 | 709,289 |  | 692,982 |
Cash at bank and in hand |  | 3,518 |  | 2,133 |
|  | 712,807 |  | 695,115 |
Creditors: Amounts Falling Due Within One Year | 7 | (586,100 ) |  | (553,800 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 126,707 |  | 141,315
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 130,022 |  | 145,252
NET ASSETS |  |  | 130,022 |  | 145,252
CAPITAL AND RESERVES
Called up share capital | 8 |  | 25,000 |  | 25,000
Profit and Loss Account |  |  | 105,022 |  | 120,252
SHAREHOLDERS' FUNDS |  |  | 130,022 |  | 145,252

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Simon Holland Director
7th April 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Seka Trading Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Seka Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02951996 . The registered office is 9 Byford Court Crockatt Road, Hadleigh, Ipswich, Suffolk, IP7 6RD.
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. 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% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 33% on cost

2.3. 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.
2.4. 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 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: NIL (2024: NIL)
- -
Page 2
Page 3
Seka Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 22,083 | 10,780 | 1,291 | 34,154
As at 31 December 2025 | 22,083 | 10,780 | 1,291 | 34,154
Depreciation
As at 1 January 2025 | 18,451 | 10,475 | 1,291 | 30,217
Provided during the period | 545 | 77 | - | 622
As at 31 December 2025 | 18,996 | 10,552 | 1,291 | 30,839
Net Book Value
As at 31 December 2025 | 3,087 | 228 | - | 3,315
As at 1 January 2025 | 3,632 | 305 | - | 3,937

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 709,289 |  | 692,982

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 507,900 |  | 489,650
Other creditors | 78,200 |  | 63,353
Taxation and social security | - |  | 797
| 586,100 |  | 553,800

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 25,000 |  | 25,000

Page 3