Acorah Software Products - Accounts Production 18.1.170 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09259418 Mr Antonio PORTA CANTO Mr Carlos MUSSO Mr Carlos Manuel Musso true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09259418 2024-10-31 09259418 2025-10-31 09259418 2024-11-01 2025-10-31 09259418 frs-core:CurrentFinancialInstruments 2025-10-31 09259418 frs-core:ShareCapital 2025-10-31 09259418 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09259418 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09259418 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09259418 frs-bus:SmallEntities 2024-11-01 2025-10-31 09259418 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09259418 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09259418 1 2024-11-01 2025-10-31 09259418 frs-bus:Director1 2024-11-01 2025-10-31 09259418 frs-bus:Director2 2024-11-01 2025-10-31 09259418 frs-countries:EnglandWales 2024-11-01 2025-10-31 09259418 2023-10-31 09259418 2024-10-31 09259418 2023-11-01 2024-10-31 09259418 frs-core:CurrentFinancialInstruments 2024-10-31 09259418 frs-core:ShareCapital 2024-10-31 09259418 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09259418
Unisa UK Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Unisa UK Ltd
Contents
Contents

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

Page 1
Unisa UK Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09259418

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 75,048 |  | 58,885 |
Debtors | 5 | 1,848 |  | 2,380 |
Cash at bank and in hand |  | 770 |  | 617 |
|  | 77,666 |  | 61,882 |
Creditors: Amounts Falling Due Within One Year | 6 | (356,509 ) |  | (351,062 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (278,843 ) |  | (289,180 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (278,843 ) |  | (289,180 )
NET LIABILITIES |  |  | (278,843 ) |  | (289,180 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 3,000 |  | 3,000
Profit and Loss Account |  |  | (281,843 ) |  | (292,180 )
SHAREHOLDERS' FUNDS |  |  | (278,843) |  | (289,180)

For the year ending 31 October 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 Antonio PORTA CANTO Director
14/04/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Unisa UK Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Unisa UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09259418 . The registered office is 19 The Circle, Queen Elizabeth Street, London, England, SE1 2JE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2024: NIL)
- -
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 75,048 |  | 58,885

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,848 |  | 2,380

Page 2
Page 3
Unisa UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 352,406 |  | 347,685
VAT | 4,103 |  | 3,377
| 356,509 |  | 351,062

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3,000 |  | 3,000

8. Related Party Transactions
During the year, the company purchased goods amounting to £77,365 (2024:£48,868) from Unisa Europe SA, a company incorporated in Spain. Unisa Europe SA holds 100% of company's sharecapital.
The total outstanding amount as at 31.10.2025 is £350,107 (2024:£345,998) which is included in note no. 6 above.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Carlos Manuel Musso by virtue of his ownership of more than 50% but less than 75% of the issued share capital in the company.
Page 3