Acorah Software Products - Accounts Production 18.1.200 false true true 31 December 2023 1 January 2023 false 14 April 2026 1 January 2024 31 December 2024 31 December 2024 14543417 Maria Adrados Verdejo Rodrigo Sepulveda Schulz Taylor Wessing Secretaries Limited Stratio Big Data inc. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14543417 2023-12-31 14543417 2024-12-31 14543417 2024-01-01 2024-12-31 14543417 frs-core:CurrentFinancialInstruments 2024-12-31 14543417 frs-core:ShareCapital 2024-12-31 14543417 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14543417 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14543417 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14543417 frs-bus:SmallEntities 2024-01-01 2024-12-31 14543417 frs-bus:Audited 2024-01-01 2024-12-31 14543417 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14543417 1 2024-01-01 2024-12-31 14543417 frs-bus:Director1 2024-01-01 2024-12-31 14543417 frs-bus:Director2 2024-01-01 2024-12-31 14543417 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 14543417 frs-countries:EnglandWales 2024-01-01 2024-12-31 14543417 2022-12-31 14543417 2023-12-31 14543417 2023-01-01 2023-12-31 14543417 frs-core:CurrentFinancialInstruments 2023-12-31 14543417 frs-core:ShareCapital 2023-12-31 14543417 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 14543417
Stratio Bd UK Limited
Financial Statements
For The Year Ended 31 December 2024
Broadwing Accountancy Services Limited
Stratio Bd UK Limited
Contents
Contents

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

Page 1
Stratio Bd UK Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 14543417

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 5,198 |  | 36,846 |
Cash at bank and in hand |  | 92,488 |  | 23,181 |
|  | 97,686 |  | 60,027 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,539,408 ) |  | (1,281,266 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,441,722 ) |  | (1,221,239 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,441,722 ) |  | (1,221,239 )
NET LIABILITIES |  |  | (2,441,722 ) |  | (1,221,239 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (2,441,822 ) |  | (1,221,339 )
SHAREHOLDERS' FUNDS |  |  | (2,441,722) |  | (1,221,239)

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

Maria Adrados Verdejo Director | Rodrigo Sepulveda Schulz Director
13/04/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Stratio Bd UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Stratio Bd UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14543417 . The registered office is 5 New Street Square, London, EC4A 3TW.
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 company is dependent on the support from the parent company to continue as a going concern.
The financial statements have been prepared on a going concern basis that assumes further funding will be obtained.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Financial Instruments
Financial instruments held by the company include trade debtors, trade creditors and loans from related parties. The company does not consider there to be any other class of financial instruments.
2.5. Foreign Currencies
Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of
the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the
respective funcional currency of the entity at the rates prevailing on the reporting period date. Non-monetary
items carried forward at fair value that are denominated in foreign currencies are retranslated at the rates
prevailing on the initial transaction dates.
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 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 2
Page 3
Stratio Bd UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.9. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 5,198 |  | 1,704
VAT | - |  | 35,142
| 5,198 |  | 36,846

5. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,618 |  | 9,752
Other taxes and social security | 42,276 |  | 68,792
VAT | 29,234 |  | -
Other creditors | 20,261 |  | 2,574
Accruals and deferred income | 109,393 |  | 1,950
Amounts owed to group undertakings | 2,327,626 |  | 1,198,198
| 2,539,408 |  | 1,281,266

6. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Ultimate Controlling Party
The company's ultimate controlling party is Stratio Big Data inc. by virtue of his ownership of 100% of the issued share capital in the company.
Page 3
Page 4
Stratio Bd UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Audit Information
The auditor's report on the accounts of Stratio Bd UK Limited for the year ended 31 December 2024 was unqualified.
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock Chartered Accountants , Statutory Auditor.

Bourner Bullock Chartered Accountants 114 St Martin’s Lane Covent Garden London WC2N 4BE

Page 4