Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06452741 Mr Philip Birchall Mr Darren Oakley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06452741 2024-12-31 06452741 2025-12-31 06452741 2025-01-01 2025-12-31 06452741 frs-core:CurrentFinancialInstruments 2025-12-31 06452741 frs-core:ComputerEquipment 2025-12-31 06452741 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06452741 frs-core:ComputerEquipment 2024-12-31 06452741 frs-core:FurnitureFittings 2025-12-31 06452741 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06452741 frs-core:FurnitureFittings 2024-12-31 06452741 frs-core:NetGoodwill 2025-12-31 06452741 frs-core:NetGoodwill 2025-01-01 2025-12-31 06452741 frs-core:NetGoodwill 2024-12-31 06452741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 06452741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 06452741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 06452741 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06452741 frs-core:MotorVehicles 2025-12-31 06452741 frs-core:MotorVehicles 2025-01-01 2025-12-31 06452741 frs-core:MotorVehicles 2024-12-31 06452741 frs-core:PlantMachinery 2025-12-31 06452741 frs-core:PlantMachinery 2025-01-01 2025-12-31 06452741 frs-core:PlantMachinery 2024-12-31 06452741 frs-core:ShareCapital 2025-12-31 06452741 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06452741 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06452741 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06452741 frs-bus:SmallEntities 2025-01-01 2025-12-31 06452741 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06452741 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06452741 1 2025-01-01 2025-12-31 06452741 frs-core:UnlistedNon-exchangeTraded 2025-12-31 06452741 frs-core:UnlistedNon-exchangeTraded 2024-12-31 06452741 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 06452741 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06452741 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 06452741 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 06452741 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06452741 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 06452741 frs-bus:Director1 2025-01-01 2025-12-31 06452741 frs-bus:Director2 2025-01-01 2025-12-31 06452741 frs-countries:EnglandWales 2025-01-01 2025-12-31 06452741 2023-12-31 06452741 2024-12-31 06452741 2024-01-01 2024-12-31 06452741 frs-core:CurrentFinancialInstruments 2024-12-31 06452741 frs-core:ShareCapital 2024-12-31 06452741 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06452741
Stone And Glass Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Stone And Glass Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Stone And Glass Group Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06452741

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 350,905 |  | 510,122
Tangible Assets | 5 |  | 229,982 |  | 209,183
Investments | 6 |  | 10,101 |  | 102
|  |  | 590,988 |  | 719,407
CURRENT ASSETS
Stocks | 7 | 263,404 |  | 609,417 |
Debtors | 8 | 621,319 |  | 719,814 |
Cash at bank and in hand |  | 995,574 |  | 796,500 |
|  | 1,880,297 |  | 2,125,731 |
Creditors: Amounts Falling Due Within One Year | 9 | (1,064,134 ) |  | (1,563,360 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 816,163 |  | 562,371
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,407,151 |  | 1,281,778
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,441 ) |  | (18,189 )
NET ASSETS |  |  | 1,396,710 |  | 1,263,589
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Profit and Loss Account |  |  | 1,396,510 |  | 1,263,389
SHAREHOLDERS' FUNDS |  |  | 1,396,710 |  | 1,263,589

Page 1
Page 2
Stone And Glass Group Limited
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 Philip Birchall Director
29 May 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Stone And Glass Group Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Stone And Glass Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06452741 . The registered office is George Thomas Avenue, Brynmenyn Industrial Estate, Bridgend, CF32 9SQ.
The financial statements are presented in pound sterling and rounded to the nearest whole £.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 3 years.
For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit
In the prior year goodwill was amortised over an expected useful life of 5 years. In the current year the directors consider a useful life of 3 years to be a more accurate representation. This change has been recognised prospectively and has resulted in an additional charge to amortisation within the current year of £95,687.
2.4. 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
Leasehold | 2% on a straight line basis
Plant & Machinery | 15% on a straight line basis
Motor Vehicles | 25% on a straight line basis
Fixtures & Fittings | 15% on a straight line basis
Computer Equipment | 25% on a straight line basis

Page 3
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Stone And Glass Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. 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.
2.6. 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.
2.7. 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.
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.
2.8. 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.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 16)
17 16
Page 4
Page 5
Stone And Glass Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 637,653
Additions | 198,540
As at 31 December 2025 | 836,193
Amortisation
As at 1 January 2025 | 127,531
Provided during the period | 239,218
Impairment losses | 118,539
As at 31 December 2025 | 485,288
Net Book Value
As at 31 December 2025 | 350,905
As at 1 January 2025 | 510,122

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 38,004 | 80,708 | 264,639 | 11,853
Additions | - | - | 182,288 | 2,467
Disposals | - | - | (141,530 ) | -
As at 31 December 2025 | 38,004 | 80,708 | 305,397 | 14,320
Depreciation
As at 1 January 2025 | 2,725 | 42,633 | 136,094 | 11,627
Provided during the period | 680 | 12,106 | 72,810 | 503
Disposals | - | - | (58,980 ) | -
As at 31 December 2025 | 3,405 | 54,739 | 149,924 | 12,130
Net Book Value
As at 31 December 2025 | 34,599 | 25,969 | 155,473 | 2,190
As at 1 January 2025 | 35,279 | 38,075 | 128,545 | 226

Page 5
Page 6
Stone And Glass Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 27,812 | 423,016
Additions | 8,467 | 193,222
Disposals | - | (141,530 )
As at 31 December 2025 | 36,279 | 474,708
Depreciation
As at 1 January 2025 | 20,754 | 213,833
Provided during the period | 3,774 | 89,873
Disposals | - | (58,980 )
As at 31 December 2025 | 24,528 | 244,726
Net Book Value
As at 31 December 2025 | 11,751 | 229,982
As at 1 January 2025 | 7,058 | 209,183

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1,212
Additions | 10,001
As at 31 December 2025 | 11,213
Provision
As at 1 January 2025 | 1,110
Impairment losses | 2
As at 31 December 2025 | 1,112
Net Book Value
As at 31 December 2025 | 10,101
As at 1 January 2025 | 102

The company holds 20% or more of the share capital of the following companies:
Total Plant Analysis Limited
A company registered in England & Wales.
Ordinary A and B shares held comprising 100% of the issued share capital. The subsidiary carried out no trade during the period.
TC Byrne Limited
A company registered in England & Wales.
Ordinary shares held comprising 100% of the issued share capital. The subsidiary carried out no trade during the period and was dissolved on 6 January 2026.
Stone and Glass Group B.V.
A company registered in the Netherlands.
Ordinary shares held comprising 100% of the issued share capital. The subsidiary's nature of trade is that of machine manufacture.
Willian Design Limited
...CONTINUED
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Stone And Glass Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investments - continued
A company registered in England & Wales.
Ordinary shares held comprising 100% of the issued share capital. The subsidiary's nature of trade is that of machine manufacture.
On 10 November 2025 the company acquired the share capital of Willian Design Limited for total consideration of £128,540. The excess of the cost of acquisition of unincorporated businesses over the fair value of net assets is carried as goodwill. The goodwill arising is considered by the directors to have no future value and an impairment loss has been recognised.
7. Stocks

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 263,404 |  | 609,417

8. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 281,220 |  | 622,595
Other debtors | 340,099 |  | 97,219
| 621,319 |  | 719,814

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 260,034 |  | 274,167
Other creditors | 463,141 |  | 879,167
Taxation and social security | 340,959 |  | 410,026
| 1,064,134 |  | 1,563,360

10. Share Capital

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

11. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Included within Other Creditors at the balance sheet date are unpaid contributions of £2,550 (2024: £2,239) due to the fund.
12. Dividends

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 100,000 |  | 1,889

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Stone And Glass Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Related Party Transactions
Included within other creditors is a balance of £30,000 (2024: £NIL) due to the holding company. No interest has been charged on this balance and there were no conditions attached.
During the year dividends of £90,000 (2024: £NIL) were paid to the holding company.
Included within other debtors is a balance of £183,235 (2024: £7,584) due from subsidiary companies. No interest has been charged on this balance and there were no conditions attached.
During the year a loan to a subsidiary company amounting to £7,219 was written off as irrecoverable.
Included within other creditors is a balance of £36 (2024: £36) owed to a director. No interest has been charged on this balance and there were no conditions attached.
14. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is PB Holdings Limited , a company incorporated in England and Wales. The parent company has taken advantage of the exemptions provided by section 398 of the Companies Act 2006 not to prepare group accounts.
The ultimate controlling parties are the shareholders in the parent company.
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