Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12930202 Mr Stephen Howard Harris Mr Luke Michael Thomas Mr Christopher James Thomas Mr Daniel Lloyd Thomas Mr James Benjamin Thomas Mr David Alan Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12930202 2025-03-31 12930202 2026-03-31 12930202 2025-04-01 2026-03-31 12930202 frs-core:CurrentFinancialInstruments 2026-03-31 12930202 frs-core:Non-currentFinancialInstruments 2026-03-31 12930202 frs-core:BetweenOneFiveYears 2026-03-31 12930202 frs-core:ComputerEquipment 2026-03-31 12930202 frs-core:ComputerEquipment 2025-04-01 2026-03-31 12930202 frs-core:ComputerEquipment 2025-03-31 12930202 frs-core:FurnitureFittings 2026-03-31 12930202 frs-core:FurnitureFittings 2025-04-01 2026-03-31 12930202 frs-core:FurnitureFittings 2025-03-31 12930202 frs-core:PlantMachinery 2026-03-31 12930202 frs-core:PlantMachinery 2025-04-01 2026-03-31 12930202 frs-core:PlantMachinery 2025-03-31 12930202 frs-core:WithinOneYear 2026-03-31 12930202 frs-core:SharePremium 2026-03-31 12930202 frs-core:ShareCapital 2026-03-31 12930202 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12930202 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12930202 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12930202 frs-bus:SmallEntities 2025-04-01 2026-03-31 12930202 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12930202 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12930202 frs-bus:Director1 2025-04-01 2026-03-31 12930202 frs-bus:Director2 2025-04-01 2026-03-31 12930202 frs-bus:Director3 2025-04-01 2026-03-31 12930202 frs-bus:Director4 2025-04-01 2026-03-31 12930202 frs-bus:Director5 2025-04-01 2026-03-31 12930202 frs-bus:Director6 2025-04-01 2026-03-31 12930202 frs-countries:EnglandWales 2025-04-01 2026-03-31 12930202 2024-03-31 12930202 2025-03-31 12930202 2024-04-01 2025-03-31 12930202 frs-core:CurrentFinancialInstruments 2025-03-31 12930202 frs-core:Non-currentFinancialInstruments 2025-03-31 12930202 frs-core:BetweenOneFiveYears 2025-03-31 12930202 frs-core:WithinOneYear 2025-03-31 12930202 frs-core:SharePremium 2025-03-31 12930202 frs-core:ShareCapital 2025-03-31 12930202 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12930202
Sitruna Logistics Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Figio Group Ltd
Sitruna Logistics Ltd
Contents
Contents

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

Page 1
Sitruna Logistics Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 12930202

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,437 |  | 37,906
|  |  | 30,437 |  | 37,906
CURRENT ASSETS
Stocks | 5 | 1,557 |  | 4,571 |
Debtors | 6 | 70,965 |  | 86,160 |
Cash at bank and in hand |  | 46,094 |  | 15,302 |
|  | 118,616 |  | 106,033 |
Creditors: Amounts Falling Due Within One Year | 7 | (53,043 ) |  | (61,533 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 65,573 |  | 44,500
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 96,010 |  | 82,406
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (5,682 ) |  | (7,675 )
NET ASSETS |  |  | 90,328 |  | 74,731
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,667 |  | 1,667
Share premium account |  |  | 99,333 |  | 99,333
Profit and Loss Account |  |  | (10,672 ) |  | (26,269 )
SHAREHOLDERS' FUNDS |  |  | 90,328 |  | 74,731

Page 1
Page 2
Sitruna Logistics Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 David Alan Thomas Director
22/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sitruna Logistics Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Sitruna Logistics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12930202 . The registered office is 4a Buckland Road, Pen Mill Trading Estate, Yeovil, Somerset, BA21 5EA.
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 | Reducing balance basis over four years.
Fixtures & Fittings | Reducing balance basis over four years.
Computer Equipment | Reducing balance basis over four years.

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
Page 3
Page 4
Sitruna Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2.8. Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.
2.9. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2025: 9)
8 9
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 52,648 | 17,036 | 7,497 | 77,181
Additions | 1,525 | - | 699 | 2,224
As at 31 March 2026 | 54,173 | 17,036 | 8,196 | 79,405
Depreciation
As at 1 April 2025 | 26,839 | 8,476 | 3,960 | 39,275
Provided during the period | 6,625 | 2,140 | 928 | 9,693
As at 31 March 2026 | 33,464 | 10,616 | 4,888 | 48,968
Net Book Value
As at 31 March 2026 | 20,709 | 6,420 | 3,308 | 30,437
As at 1 April 2025 | 25,809 | 8,560 | 3,537 | 37,906

Page 4
Page 5
Sitruna Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,557 |  | 4,571

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,839 |  | 44,686
Other debtors | 53,126 |  | 41,474
| 70,965 |  | 86,160

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,993 |  | 1,993
Trade creditors | 25,600 |  | 46,067
Other creditors | 25,450 |  | 10,459
Taxation and social security | - |  | 3,014
| 53,043 |  | 61,533

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,682 |  | 7,675

9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,993 |  | 1,993
Later than one year and not later than five years | 5,682 |  | 7,675
| 7,675 |  | 9,668
| 7,675 |  | 9,668

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,667 |  | 1,667

Page 5