Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 07091329 Mr Neil Roe Mrs Lara Roe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07091329 2024-11-30 07091329 2025-11-30 07091329 2024-12-01 2025-11-30 07091329 frs-core:CurrentFinancialInstruments 2025-11-30 07091329 frs-core:ComputerEquipment 2025-11-30 07091329 frs-core:ComputerEquipment 2024-12-01 2025-11-30 07091329 frs-core:ComputerEquipment 2024-11-30 07091329 frs-core:FurnitureFittings 2025-11-30 07091329 frs-core:FurnitureFittings 2024-12-01 2025-11-30 07091329 frs-core:FurnitureFittings 2024-11-30 07091329 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 07091329 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 07091329 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 07091329 frs-core:MotorVehicles 2025-11-30 07091329 frs-core:MotorVehicles 2024-12-01 2025-11-30 07091329 frs-core:MotorVehicles 2024-11-30 07091329 frs-core:ShareCapital 2025-11-30 07091329 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07091329 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07091329 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 07091329 frs-bus:SmallEntities 2024-12-01 2025-11-30 07091329 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07091329 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07091329 frs-bus:Director1 2024-12-01 2025-11-30 07091329 frs-bus:Director2 2024-12-01 2025-11-30 07091329 frs-countries:EnglandWales 2024-12-01 2025-11-30 07091329 2023-11-30 07091329 2024-11-30 07091329 2023-12-01 2024-11-30 07091329 frs-core:CurrentFinancialInstruments 2024-11-30 07091329 frs-core:ShareCapital 2024-11-30 07091329 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 07091329
Soterion Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07091329
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,783,685 1,883,530
1,783,685 1,883,530
CURRENT ASSETS
Debtors 5 68,556 85,135
Cash at bank and in hand 30,298 44,984
98,854 130,119
Creditors: Amounts Falling Due Within One Year 6 (1,027,128 ) (911,232 )
NET CURRENT ASSETS (LIABILITIES) (928,274 ) (781,113 )
TOTAL ASSETS LESS CURRENT LIABILITIES 855,411 1,102,417
PROVISIONS FOR LIABILITIES
Deferred Taxation (216,452 ) (238,869 )
NET ASSETS 638,959 863,548
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 638,859 863,448
SHAREHOLDERS' FUNDS 638,959 863,548
Page 1
Page 2
For the year ending 30 November 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 Neil Roe
Director
Mrs Lara Roe
Director
27 April 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Soterion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07091329 . The registered office is Soterion House Northgate, Aldridge, Walsall, WS9 8TH.
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.
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 Buildings over 50 years and land not depreciated
Motor Vehicles 20% straight line basis
Fixtures & Fittings 50% straight line basis
Computer Equipment 20% straight line basis
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 1,930,725 122,531 27,479 6,029 2,086,764
Additions 28,550 - - - 28,550
Disposals - (122,531 ) - - (122,531 )
As at 30 November 2025 1,959,275 - 27,479 6,029 1,992,783
Depreciation
As at 1 December 2024 141,191 34,717 26,833 493 203,234
Provided during the period 38,729 4,084 646 1,206 44,665
Disposals - (38,801 ) - - (38,801 )
As at 30 November 2025 179,920 - 27,479 1,699 209,098
Net Book Value
As at 30 November 2025 1,779,355 - - 4,330 1,783,685
As at 1 December 2024 1,789,534 87,814 646 5,536 1,883,530
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,816 12,101
Amounts owed by participating interests 42,484 12,994
Other debtors 24,256 60,040
68,556 85,135
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 46,514 3,480
Other creditors 980,014 907,052
Taxation and social security 600 700
1,027,128 911,232
7. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 4