Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04561550 Mr J R Macgregor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04561550 2024-08-31 04561550 2025-08-31 04561550 2024-09-01 2025-08-31 04561550 frs-core:CurrentFinancialInstruments 2025-08-31 04561550 frs-core:Non-currentFinancialInstruments 2025-08-31 04561550 frs-core:FurnitureFittings 2025-08-31 04561550 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04561550 frs-core:FurnitureFittings 2024-08-31 04561550 frs-core:NetGoodwill 2025-08-31 04561550 frs-core:NetGoodwill 2024-09-01 2025-08-31 04561550 frs-core:NetGoodwill 2024-08-31 04561550 frs-core:MotorVehicles 2025-08-31 04561550 frs-core:MotorVehicles 2024-09-01 2025-08-31 04561550 frs-core:MotorVehicles 2024-08-31 04561550 frs-core:CapitalRedemptionReserve 2025-08-31 04561550 frs-core:ShareCapital 2025-08-31 04561550 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04561550 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04561550 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04561550 frs-bus:SmallEntities 2024-09-01 2025-08-31 04561550 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04561550 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04561550 frs-bus:Director1 2024-09-01 2025-08-31 04561550 frs-countries:EnglandWales 2024-09-01 2025-08-31 04561550 2023-08-31 04561550 2024-08-31 04561550 2023-09-01 2024-08-31 04561550 frs-core:CurrentFinancialInstruments 2024-08-31 04561550 frs-core:Non-currentFinancialInstruments 2024-08-31 04561550 frs-core:CapitalRedemptionReserve 2024-08-31 04561550 frs-core:ShareCapital 2024-08-31 04561550 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04561550
Stockley Trading Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Peter Jarman LLP
Stockley Trading Limited
Contents
Contents

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

Page 1
Stockley Trading Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04561550

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 165,000 |  | 178,750
Tangible Assets | 5 |  | 5,854 |  | 7,024
|  |  | 170,854 |  | 185,774
CURRENT ASSETS
Stocks | 6 | 350,726 |  | 377,656 |
Debtors | 7 | 45,035 |  | 27,225 |
Cash at bank and in hand |  | 14,946 |  | 14,488 |
|  | 410,707 |  | 419,369 |
Creditors: Amounts Falling Due Within One Year | 8 | (229,079 ) |  | (170,333 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 181,628 |  | 249,036
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 352,482 |  | 434,810
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (30,133 ) |  | (38,279 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,113 ) |  | (1,335 )
NET ASSETS |  |  | 321,236 |  | 395,196
CAPITAL AND RESERVES
Called up share capital | 10 |  | 75,100 |  | 75,100
Capital redemption reserve |  |  | 170,000 |  | 170,000
Profit and Loss Account |  |  | 76,136 |  | 150,096
SHAREHOLDERS' FUNDS |  |  | 321,236 |  | 395,196

Page 1
Page 2
Stockley Trading Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 his 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 J R Macgregor Director
27/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Stockley Trading Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Stockley Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04561550 . The registered office is Unit N11 Riverside Industrial Estate,, Bridge, Littlehampton, West Sussex, BN17 5DF.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years commencing in 2017.
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:

Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

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 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 3
Page 4
Stockley Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 12)
11 12
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 275,000
As at 31 August 2025 | 275,000
Amortisation
As at 1 September 2024 | 96,250
Provided during the period | 13,750
As at 31 August 2025 | 110,000
Net Book Value
As at 31 August 2025 | 165,000
As at 1 September 2024 | 178,750

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 24,442 | 40,748 | 65,190
Additions | - | 703 | 703
As at 31 August 2025 | 24,442 | 41,451 | 65,893
Depreciation
As at 1 September 2024 | 22,091 | 36,075 | 58,166
Provided during the period | 588 | 1,285 | 1,873
As at 31 August 2025 | 22,679 | 37,360 | 60,039
Net Book Value
As at 31 August 2025 | 1,763 | 4,091 | 5,854
As at 1 September 2024 | 2,351 | 4,673 | 7,024

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 350,726 |  | 377,656

Page 4
Page 5
Stockley Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,011 |  | 1,635
Other debtors | 44,024 |  | 25,590
| 45,035 |  | 27,225

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 115,805 |  | 92,911
Bank loans and overdrafts | 15,600 |  | 18,876
Other creditors | 93,303 |  | 45,671
Taxation and social security | 4,371 |  | 12,875
| 229,079 |  | 170,333

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 30,133 |  | 38,279

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 75,100 |  | 75,100

Page 5