Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08797856 Mrs Sarah Butter Mr John Butter Mrs Sarah Butter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08797856 2024-12-31 08797856 2025-12-31 08797856 2025-01-01 2025-12-31 08797856 frs-core:CurrentFinancialInstruments 2025-12-31 08797856 frs-core:ComputerEquipment 2025-12-31 08797856 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08797856 frs-core:ComputerEquipment 2024-12-31 08797856 frs-core:FurnitureFittings 2025-12-31 08797856 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08797856 frs-core:FurnitureFittings 2024-12-31 08797856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 08797856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08797856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 08797856 frs-core:PlantMachinery 2025-12-31 08797856 frs-core:PlantMachinery 2025-01-01 2025-12-31 08797856 frs-core:PlantMachinery 2024-12-31 08797856 frs-core:ShareCapital 2025-12-31 08797856 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08797856 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08797856 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08797856 frs-bus:SmallEntities 2025-01-01 2025-12-31 08797856 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08797856 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08797856 frs-bus:Director1 2025-01-01 2025-12-31 08797856 frs-bus:Director2 2025-01-01 2025-12-31 08797856 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 08797856 frs-core:CurrentFinancialInstruments 1 2025-12-31 08797856 frs-core:CurrentFinancialInstruments 2 2025-12-31 08797856 frs-countries:EnglandWales 2025-01-01 2025-12-31 08797856 2023-12-31 08797856 2024-12-31 08797856 2024-01-01 2024-12-31 08797856 frs-core:CurrentFinancialInstruments 2024-12-31 08797856 frs-core:ShareCapital 2024-12-31 08797856 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08797856 frs-core:CurrentFinancialInstruments 1 2024-12-31 08797856 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 08797856
Ultrafine Industrial Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Firecrest Accountancy
Ultrafine Industrial Ltd
Contents
Contents

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

Page 1
Ultrafine Industrial Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08797856

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 164,061 |  | 164,696
|  |  | 164,061 |  | 164,696
CURRENT ASSETS
Stocks | 5 | 95,519 |  | 165,165 |
Debtors | 6 | 118,390 |  | 130,441 |
Cash at bank and in hand |  | 214,655 |  | 159,506 |
|  | 428,564 |  | 455,112 |
Creditors: Amounts Falling Due Within One Year | 7 | (110,516 ) |  | (125,040 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 318,048 |  | 330,072
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 482,109 |  | 494,768
NET ASSETS |  |  | 482,109 |  | 494,768
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 482,107 |  | 494,766
SHAREHOLDERS' FUNDS |  |  | 482,109 |  | 494,768

Page 1
Page 2
Ultrafine Industrial Ltd
Balance Sheet (continued)
As At 31 December 2025
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 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 John Butter Director
16/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ultrafine Industrial Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ultrafine Industrial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08797856 . The registered office is Unit 24 Webb Ellis Industrial Estate, Woodside Park, Rugby, CV21 2NP.
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.
2.3. 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 | Nil
Plant & Machinery | 18% reducing balance
Fixtures & Fittings | 33.33% straight line
Computer Equipment | 33.33% straight line

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.
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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Ultrafine Industrial Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 165,107 | - | 15,330 | 479 | 180,916
Additions | - | 135 | - | 333 | 468
As at 31 December 2025 | 165,107 | 135 | 15,330 | 812 | 181,384
Depreciation
As at 1 January 2025 | 4,064 | - | 11,996 | 160 | 16,220
Provided during the period | 188 | 45 | 600 | 270 | 1,103
As at 31 December 2025 | 4,252 | 45 | 12,596 | 430 | 17,323
Net Book Value
As at 31 December 2025 | 160,855 | 90 | 2,734 | 382 | 164,061
As at 1 January 2025 | 161,043 | - | 3,334 | 319 | 164,696

Included within the net book value of land and property above is £160,000 (2024 - £160,000) in respect of freehold land and property and £855.79 (2024 £1043.66) in respect of additions to premises.
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 95,519 |  | 165,165

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 112,772 |  | 126,188
Prepayments and accrued income | 5,618 |  | 4,253
| 118,390 |  | 130,441

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,659 |  | 5,298
Bank loans and overdrafts | 3,798 |  | 5,431
Corporation tax | 17,952 |  | 46,649
Other taxes and social security | 21,031 |  | 20,667
VAT | 56,030 |  | 44,681

...CONTINUED
Page 4
Page 5
Ultrafine Industrial Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Refundable deposits | 100 |  | -
Credit Card | 333 |  | -
Directors' loan accounts | 1,613 |  | 2,314
| 110,516 |  | 125,040

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5