Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08258227 Mr Piotr Cepuchowicz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08258227 2024-10-31 08258227 2025-10-31 08258227 2024-11-01 2025-10-31 08258227 frs-core:CurrentFinancialInstruments 2025-10-31 08258227 frs-core:Non-currentFinancialInstruments 2025-10-31 08258227 frs-core:ComputerEquipment 2025-10-31 08258227 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08258227 frs-core:ComputerEquipment 2024-10-31 08258227 frs-core:MotorVehicles 2025-10-31 08258227 frs-core:MotorVehicles 2024-11-01 2025-10-31 08258227 frs-core:MotorVehicles 2024-10-31 08258227 frs-core:PlantMachinery 2025-10-31 08258227 frs-core:PlantMachinery 2024-11-01 2025-10-31 08258227 frs-core:PlantMachinery 2024-10-31 08258227 frs-core:ShareCapital 2025-10-31 08258227 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08258227 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08258227 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08258227 frs-bus:SmallEntities 2024-11-01 2025-10-31 08258227 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08258227 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08258227 frs-bus:Director1 2024-11-01 2025-10-31 08258227 frs-core:Non-currentFinancialInstruments 2 2025-10-31 08258227 frs-countries:EnglandWales 2024-11-01 2025-10-31 08258227 2023-10-31 08258227 2024-10-31 08258227 2023-11-01 2024-10-31 08258227 frs-core:CurrentFinancialInstruments 2024-10-31 08258227 frs-core:Non-currentFinancialInstruments 2024-10-31 08258227 frs-core:ShareCapital 2024-10-31 08258227 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08258227 frs-core:Non-currentFinancialInstruments 2 2024-10-31
Registered number: 08258227
Structum Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08258227
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,495 27,018
38,495 27,018
CURRENT ASSETS
Debtors 5 645,130 652,190
Cash at bank and in hand 119,817 330,414
764,947 982,604
Creditors: Amounts Falling Due Within One Year 6 (131,580 ) (236,183 )
NET CURRENT ASSETS (LIABILITIES) 633,367 746,421
TOTAL ASSETS LESS CURRENT LIABILITIES 671,862 773,439
NET ASSETS 671,862 773,439
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 671,762 773,339
SHAREHOLDERS' FUNDS 671,862 773,439
Page 1
Page 2
For the year ending 31 October 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 Piotr Cepuchowicz
Director
03/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Structum Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08258227 . The registered office is 79 Cherrydown Avenue, Chingford, London, E4 8DT.
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 WDV
Motor Vehicles WDV
Computer Equipment WDV
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 12,833 21,725 5,036 39,594
Additions 10,023 16,000 235 26,258
Disposals - (10,725 ) - (10,725 )
As at 31 October 2025 22,856 27,000 5,271 55,127
Depreciation
As at 1 November 2024 3,780 6,124 2,672 12,576
Provided during the period 3,434 1,801 468 5,703
Disposals - (1,647 ) - (1,647 )
As at 31 October 2025 7,214 6,278 3,140 16,632
Net Book Value
As at 31 October 2025 15,642 20,722 2,131 38,495
As at 1 November 2024 9,053 15,601 2,364 27,018
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 81,211 66,882
Prepayments and accrued income 3,289 4,111
Other debtors 30,630 19,399
Director's loan account - 31,798
115,130 122,190
Due after more than one year
Other debtors 380,000 380,000
Other debtors (2) 150,000 150,000
530,000 530,000
645,130 652,190
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,598 14,626
Bank loans and overdrafts 24,764 20,000
Corporation tax - 110,791
Other taxes and social security 14,764 7,968
VAT 69,046 41,308
Net wages 1,582 2,098
Other creditors 1,014 524
Accruals and deferred income - 38,868
Director's loan account 6,812 -
131,580 236,183
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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