Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12143351 Mrs Lucrezia Ricci Mr Francesco Ricci iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12143351 2024-07-31 12143351 2025-07-31 12143351 2024-08-01 2025-07-31 12143351 frs-core:CurrentFinancialInstruments 2025-07-31 12143351 frs-core:Non-currentFinancialInstruments 2025-07-31 12143351 frs-core:ShareCapital 2025-07-31 12143351 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12143351 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12143351 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12143351 frs-bus:SmallEntities 2024-08-01 2025-07-31 12143351 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12143351 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12143351 frs-bus:Director1 2024-08-01 2025-07-31 12143351 frs-bus:Director1 2024-07-31 12143351 frs-bus:Director1 2025-07-31 12143351 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 12143351 frs-countries:EnglandWales 2024-08-01 2025-07-31 12143351 2023-07-31 12143351 2024-07-31 12143351 2023-08-01 2024-07-31 12143351 frs-core:CurrentFinancialInstruments 2024-07-31 12143351 frs-core:Non-currentFinancialInstruments 2024-07-31 12143351 frs-core:ShareCapital 2024-07-31 12143351 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12143351
AGRUMATO & CO LTD
Unaudited Financial Statements
For The Year Ended 31 July 2025
VERTICE ITALY LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12143351
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 91,176 128,842
Investments 5 - 18,708
Cash at bank and in hand 39,053 54,212
130,229 201,762
Creditors: Amounts Falling Due Within One Year 6 (6,498 ) (15,629 )
NET CURRENT ASSETS (LIABILITIES) 123,731 186,133
TOTAL ASSETS LESS CURRENT LIABILITIES 123,731 186,133
Creditors: Amounts Falling Due After More Than One Year 7 (30,032 ) (32,879 )
NET ASSETS 93,699 153,254
CAPITAL AND RESERVES
Called up share capital 8 217,100 217,100
Profit and Loss Account (123,401 ) (63,846 )
SHAREHOLDERS' FUNDS 93,699 153,254
Page 1
Page 2
For the year ending 31 July 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 her 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
Mrs Lucrezia Ricci
Director
11/03/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AGRUMATO & CO LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12143351 . The registered office is 13 St. Swithins Lane, Second Floor, London, Greater London, EC4N 8AL.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 81,928 114,762
Other debtors 9,248 14,080
91,176 128,842
5. Current Asset Investments
2025 2024
£ £
Own shares, held for sale - 18,708
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,314 (1 )
Bank loans and overdrafts 349 2,460
Other creditors 1,835 7,696
Taxation and social security - 5,474
6,498 15,629
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 30,032 32,879
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 217,100 217,100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mrs Lucrezia Ricci 11,345 - (6,215 ) - 5,130
The above loan is unsecured, interest free and repayable on demand.
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