Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05605145 Mr R Paglieri Mr M Paglieri Mr S Fischer Ms R Detamore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05605145 2024-12-31 05605145 2025-12-31 05605145 2025-01-01 2025-12-31 05605145 frs-core:CurrentFinancialInstruments 2025-12-31 05605145 frs-core:ShareCapital 2025-12-31 05605145 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05605145 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05605145 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05605145 frs-bus:SmallEntities 2025-01-01 2025-12-31 05605145 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05605145 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05605145 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05605145 frs-bus:OrdinaryShareClass1 2025-12-31 05605145 frs-core:CostValuation 2024-12-31 05605145 frs-core:CostValuation 2025-12-31 05605145 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 05605145 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 05605145 frs-bus:Director1 2025-01-01 2025-12-31 05605145 frs-bus:Director2 2025-01-01 2025-12-31 05605145 frs-bus:Director3 2025-01-01 2025-12-31 05605145 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05605145 frs-countries:EnglandWales 2025-01-01 2025-12-31 05605145 2023-12-31 05605145 2024-12-31 05605145 2024-01-01 2024-12-31 05605145 frs-core:CurrentFinancialInstruments 2024-12-31 05605145 frs-core:ShareCapital 2024-12-31 05605145 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05605145 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 05605145
ACI Industries Company UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ripe LLP
Chartered Accountants
9a Burroughs Gardens
London
NW4 4AU
ACI Industries Company UK Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
ACI Industries Company UK Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr R Paglieri
| Mr M Paglieri
| Mr S Fischer
Secretary | Ms R Detamore
Company Number | 05605145
Registered Office | 9a Burroughs Gardens
| London
| NW4 4AU
Business | 970 Pittsburgh Drive
| Delaware, Ohio
| United States of America
| 43 015
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
ACI Industries Company UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05605145

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 7,500 |  | 7,500
|  |  | 7,500 |  | 7,500
CURRENT ASSETS
Debtors | 5 | 191,354 |  | 246,142 |
Cash at bank and in hand |  | 55,880 |  | - |
|  | 247,234 |  | 246,142 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,867 ) |  | (8,737 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 245,367 |  | 237,405
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 252,867 |  | 244,905
NET ASSETS |  |  | 252,867 |  | 244,905
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 252,767 |  | 244,805
SHAREHOLDERS' FUNDS |  |  | 252,867 |  | 244,905

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ACI Industries Company UK 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 R Paglieri Director
08/06/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
ACI Industries Company UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ACI Industries Company UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05605145 . The registered office is 9a Burroughs Gardens, London, NW4 4AU.
The principal place of business is: 970 Pittsburg Drive, Delaware, Ohio, 43015, USA
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.
The financial statements are prepared in sterling and monetary amounts in these financial statements are rounded to the nearest £.
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.
2.3. 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.
2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable.
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.
2.5. Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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ACI Industries Company UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.7. Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 7,500
As at 31 December 2025 | 7,500
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 7,500
As at 1 January 2025 | 7,500

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered Office | Holding | Proportion of Voting Rights and Shares Held
Subsdiary undertakings: |  |  | 2025 | 2024
ACI Industries International LLC | 411 E Bonneville Ave, Suite 400, Las Vegas, NV, 89101, United States | Ordinary | 100% | 100%

Subsidiary undertakings
ACI Industries International LLC
The prinicipal activity of ACI Industries International LLC is purchases, processes and sale of metal bearing materials.
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ACI Industries Company UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 157,279 |  | 207,891
Other debtors | 34,075 |  | 38,251
| 191,354 |  | 246,142

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Taxation and social security | 1,867 |  | 8,737

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

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