Acorah Software Products - Accounts Production 19.2.350 false true true 6 April 2025 7 April 2024 false 7 April 2025 6 April 2026 6 April 2026 14927951 Mr Stefano CAROTENUTO iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14927951 2025-04-06 14927951 2026-04-06 14927951 2025-04-07 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 2026-04-06 14927951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-06 14927951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-07 2026-04-06 14927951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-06 14927951 frs-core:PlantMachinery 2026-04-06 14927951 frs-core:PlantMachinery 2025-04-07 2026-04-06 14927951 frs-core:PlantMachinery 2025-04-06 14927951 frs-core:ShareCapital 2026-04-06 14927951 frs-core:RetainedEarningsAccumulatedLosses 2026-04-06 14927951 frs-bus:PrivateLimitedCompanyLtd 2025-04-07 2026-04-06 14927951 frs-bus:FilletedAccounts 2025-04-07 2026-04-06 14927951 frs-bus:SmallEntities 2025-04-07 2026-04-06 14927951 frs-bus:AuditExempt-NoAccountantsReport 2025-04-07 2026-04-06 14927951 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-07 2026-04-06 14927951 frs-bus:Director1 2025-04-07 2026-04-06 14927951 frs-bus:Director1 2025-04-06 14927951 frs-bus:Director1 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 1 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 2 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 3 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 4 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 5 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 6 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 7 2026-04-06 14927951 frs-core:CurrentFinancialInstruments 8 2026-04-06 14927951 frs-countries:EnglandWales 2025-04-07 2026-04-06 14927951 2024-04-06 14927951 2025-04-06 14927951 2024-04-07 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 2025-04-06 14927951 frs-core:ShareCapital 2025-04-06 14927951 frs-core:RetainedEarningsAccumulatedLosses 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 1 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 2 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 3 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 4 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 5 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 6 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 7 2025-04-06 14927951 frs-core:CurrentFinancialInstruments 8 2025-04-06
Registered number: 14927951
SUD ITALY LTD
Unaudited Financial Statements
For The Year Ended 6 April 2026
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
SUD ITALY LTD
Contents
Contents

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

Page 1
SUD ITALY LTD
Balance Sheet
As At 6 April 2026
Balance Sheet
Registered number: 14927951

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 47,207 |  | 45,071
|  |  | 47,207 |  | 45,071
CURRENT ASSETS
Stocks | 5 | 759 |  | 850 |
Debtors | 6 | 18,109 |  | 36,081 |
Cash at bank and in hand |  | 10,476 |  | 9,011 |
|  | 29,344 |  | 45,942 |
Creditors: Amounts Falling Due Within One Year | 7 | (123,420 ) |  | (126,580 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (94,076 ) |  | (80,638 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (46,869 ) |  | (35,567 )
NET LIABILITIES |  |  | (46,869 ) |  | (35,567 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | (46,873 ) |  | (35,571 )
SHAREHOLDERS' FUNDS |  |  | (46,869) |  | (35,567)

Page 1
Page 2
SUD ITALY LTD
Balance Sheet (continued)
As At 6 April 2026
For the year ending 6 April 2026 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 Stefano CAROTENUTO Director
30/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SUD ITALY LTD
Notes to the Financial Statements
For The Year Ended 6 April 2026
Notes to the Financial Statements
1. General Information
SUD ITALY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14927951 . The registered office is 13 King Street, Cambridge, England, CB1 1LH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Leasehold | Not charging depreciation
Plant & Machinery | 25% SLM

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 2)
3 2
Page 3
Page 4
SUD ITALY LTD
Notes to the Financial Statements (continued)
For The Year Ended 6 April 2026
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 7 April 2025 | 40,000 | 7,894 | 47,894
Additions | - | 4,484 | 4,484
As at 6 April 2026 | 40,000 | 12,378 | 52,378
Depreciation
As at 7 April 2025 | - | 2,823 | 2,823
Provided during the period | - | 2,348 | 2,348
As at 6 April 2026 | - | 5,171 | 5,171
Net Book Value
As at 6 April 2026 | 40,000 | 7,207 | 47,207
As at 7 April 2025 | 40,000 | 5,071 | 45,071

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 759 |  | 850

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,041 |  | -
Prepayments and accrued income | 9,193 |  | 15,301
Other debtors | 6,641 |  | 5,051
Directors' loan Account | 1,234 |  | 1,234
VAT | - |  | 14,495
| 18,109 |  | 36,081

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,029 |  | 15,959
Other loans | - |  | 7,361
Other taxes and social security | 5,637 |  | 3,260
VAT | 7,228 |  | -
Loan- Antonio Zita | 25,000 |  | 25,000
Loan- Giuseppe Miranda | 12,500 |  | 12,500
Loan- Salvatore | 12,500 |  | 12,500
Loan- Marco De Simone | 25,000 |  | 25,000

...CONTINUED
Page 4
Page 5
SUD ITALY LTD
Notes to the Financial Statements (continued)
For The Year Ended 6 April 2026

Loan- Stefano Carotenuto | 25,000 |  | 25,000
Pension Payable | 85 |  | -
Square Balance | 4,441 |  | -
| 123,420 |  | 126,580

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 7 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 6 April 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Stefano CAROTENUTO | 1,234 | - | - | - | 1,234

The above loan is unsecured, interest free and repayable on demand.
Page 5