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 11097032 Mr Robert Burch Mrs Sarah Burch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11097032 2024-12-31 11097032 2025-12-31 11097032 2025-01-01 2025-12-31 11097032 frs-core:CurrentFinancialInstruments 2025-12-31 11097032 frs-core:BetweenOneFiveYears 2025-12-31 11097032 frs-core:FurnitureFittings 2025-12-31 11097032 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11097032 frs-core:FurnitureFittings 2024-12-31 11097032 frs-core:MotorVehicles 2025-12-31 11097032 frs-core:MotorVehicles 2025-01-01 2025-12-31 11097032 frs-core:MotorVehicles 2024-12-31 11097032 frs-core:PlantMachinery 2025-12-31 11097032 frs-core:PlantMachinery 2025-01-01 2025-12-31 11097032 frs-core:PlantMachinery 2024-12-31 11097032 frs-core:WithinOneYear 2025-12-31 11097032 frs-core:ShareCapital 2025-12-31 11097032 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11097032 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11097032 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11097032 frs-bus:SmallEntities 2025-01-01 2025-12-31 11097032 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11097032 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11097032 frs-bus:Director1 2025-01-01 2025-12-31 11097032 frs-bus:Director2 2025-01-01 2025-12-31 11097032 frs-countries:EnglandWales 2025-01-01 2025-12-31 11097032 2023-12-31 11097032 2024-12-31 11097032 2024-01-01 2024-12-31 11097032 frs-core:CurrentFinancialInstruments 2024-12-31 11097032 frs-core:BetweenOneFiveYears 2024-12-31 11097032 frs-core:MoreThanFiveYears 2024-12-31 11097032 frs-core:WithinOneYear 2024-12-31 11097032 frs-core:ShareCapital 2024-12-31 11097032 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11097032
Steel Frame Buildings Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate Paycocke Road
Basildon
SS14 3EU
Steel Frame Buildings Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—6

Page 1
Steel Frame Buildings Ltd
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Steel Frame Buildings Ltd For The Year Ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Steel Frame Buildings Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Steel Frame Buildings Ltd , as a body, in accordance with the terms of our engagement letter dated 20 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of Steel Frame Buildings Ltd and state those matters that we have agreed to state to the directors of Steel Frame Buildings Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Steel Frame Buildings Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Steel Frame Buildings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Steel Frame Buildings Ltd . You consider that Steel Frame Buildings Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Steel Frame Buildings Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

06/05/2026

FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate Paycocke Road
Basildon
SS14 3EU
Page 1
Page 2
Steel Frame Buildings Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 11097032

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 550,528 |  | 352,946
|  |  | 550,528 |  | 352,946
CURRENT ASSETS
Stocks | 5 | 96,475 |  | 5,000 |
Debtors | 6 | 112,491 |  | 67,988 |
Cash at bank and in hand |  | 395,549 |  | 233,786 |
|  | 604,515 |  | 306,774 |
Creditors: Amounts Falling Due Within One Year | 7 | (564,458 ) |  | (322,330 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,057 |  | (15,556 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 590,585 |  | 337,390
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (135,866 ) |  | (86,084 )
NET ASSETS |  |  | 454,719 |  | 251,306
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Income Statement |  |  | 454,519 |  | 251,106
SHAREHOLDERS' FUNDS |  |  | 454,719 |  | 251,306

Page 2
Page 3
Steel Frame Buildings Ltd
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr Robert Burch Director
06/05/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Steel Frame Buildings Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Steel Frame Buildings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11097032 . The registered office is Suite 2-3, Unit 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.
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.
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:

Plant & Machinery | 10% & 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 20% & 25% 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. 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 statement of financial position 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 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 year 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.
...CONTINUED
Page 4
Page 5
Steel Frame Buildings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 22)
23 22
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 443,758 | 74,419 | 3,588 | 521,765
Additions | 241,798 | 5,000 | 2,082 | 248,880
As at 31 December 2025 | 685,556 | 79,419 | 5,670 | 770,645
Depreciation
As at 1 January 2025 | 139,079 | 27,592 | 2,148 | 168,819
Provided during the period | 38,062 | 12,644 | 592 | 51,298
As at 31 December 2025 | 177,141 | 40,236 | 2,740 | 220,117
Net Book Value
As at 31 December 2025 | 508,415 | 39,183 | 2,930 | 550,528
As at 1 January 2025 | 304,679 | 46,827 | 1,440 | 352,946

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 96,475 |  | 5,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 81,452 |  | 41,614
Prepayments and accrued income | 18,364 |  | 13,317
Other debtors | 12,675 |  | 13,057
| 112,491 |  | 67,988

Page 5
Page 6
Steel Frame Buildings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 367,051 |  | 85,135
Corporation tax | 18,430 |  | 180
Other taxes and social security | 32,997 |  | 50,413
Other creditors | 145,980 |  | 183,107
Accruals and deferred income | - |  | 3,495
| 564,458 |  | 322,330

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 50,700 |  | 50,700
Later than one year and not later than five years | 177,450 |  | 202,800
Later than five years | - |  | 25,350
| 228,150 |  | 278,850

Page 6