Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 05006902 Mr Robert Kiefer Mr Paul Kiefer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05006902 2025-01-31 05006902 2026-01-31 05006902 2025-02-01 2026-01-31 05006902 frs-core:CurrentFinancialInstruments 2026-01-31 05006902 frs-core:Non-currentFinancialInstruments 2026-01-31 05006902 frs-core:BetweenOneFiveYears 2026-01-31 05006902 frs-core:ComputerEquipment 2026-01-31 05006902 frs-core:ComputerEquipment 2025-02-01 2026-01-31 05006902 frs-core:ComputerEquipment 2025-01-31 05006902 frs-core:NetGoodwill 2026-01-31 05006902 frs-core:NetGoodwill 2025-02-01 2026-01-31 05006902 frs-core:NetGoodwill 2025-01-31 05006902 frs-core:MotorVehicles 2026-01-31 05006902 frs-core:MotorVehicles 2025-02-01 2026-01-31 05006902 frs-core:MotorVehicles 2025-01-31 05006902 frs-core:PlantMachinery 2026-01-31 05006902 frs-core:PlantMachinery 2025-02-01 2026-01-31 05006902 frs-core:PlantMachinery 2025-01-31 05006902 frs-core:WithinOneYear 2026-01-31 05006902 frs-core:ShareCapital 2026-01-31 05006902 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 05006902 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 05006902 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 05006902 frs-bus:SmallEntities 2025-02-01 2026-01-31 05006902 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 05006902 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 05006902 frs-core:UnlistedNon-exchangeTraded 2026-01-31 05006902 frs-core:UnlistedNon-exchangeTraded 2025-01-31 05006902 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 05006902 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 05006902 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 05006902 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 05006902 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 05006902 frs-bus:Director1 2025-02-01 2026-01-31 05006902 frs-bus:Director2 2025-02-01 2026-01-31 05006902 frs-countries:EnglandWales 2025-02-01 2026-01-31 05006902 2024-01-31 05006902 2025-01-31 05006902 2024-02-01 2025-01-31 05006902 frs-core:CurrentFinancialInstruments 2025-01-31 05006902 frs-core:Non-currentFinancialInstruments 2025-01-31 05006902 frs-core:BetweenOneFiveYears 2025-01-31 05006902 frs-core:WithinOneYear 2025-01-31 05006902 frs-core:ShareCapital 2025-01-31 05006902 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 05006902
Stirling Meats Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05006902
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 109,843 115,711
Investments 6 68,523 65,559
178,366 181,270
CURRENT ASSETS
Stocks 7 50,000 55,000
Debtors 8 39,375 41,240
Cash at bank and in hand 168,792 199,203
258,167 295,443
Creditors: Amounts Falling Due Within One Year 9 (154,084 ) (195,343 )
NET CURRENT ASSETS (LIABILITIES) 104,083 100,100
TOTAL ASSETS LESS CURRENT LIABILITIES 282,449 281,370
Creditors: Amounts Falling Due After More Than One Year 10 (22,706 ) (30,172 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,461 ) (28,928 )
NET ASSETS 232,282 222,270
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 232,182 222,170
SHAREHOLDERS' FUNDS 232,282 222,270
Page 1
Page 2
For the year ending 31 January 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 Paul Kiefer
Director
22/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stirling Meats Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05006902 . The registered office is Unit 3 Partnership Court, Seaham Grange Industrial Estate, Seaham, Co. Durham, SR7 0PX.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% reducing balance
2.5. 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.
2.6. 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.
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2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 10)
10 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 29,600
As at 31 January 2026 29,600
Amortisation
As at 1 February 2025 29,600
As at 31 January 2026 29,600
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
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Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 83,148 161,132 898 245,178
Additions - 21,270 - 21,270
Disposals - (12,750 ) - (12,750 )
As at 31 January 2026 83,148 169,652 898 253,698
Depreciation
As at 1 February 2025 66,914 61,910 643 129,467
Provided during the period 3,246 21,126 38 24,410
Disposals - (10,022 ) - (10,022 )
As at 31 January 2026 70,160 73,014 681 143,855
Net Book Value
As at 31 January 2026 12,988 96,638 217 109,843
As at 1 February 2025 16,234 99,222 255 115,711
6. Investments
Unlisted
£
Cost or Valuation
As at 1 February 2025 65,559
Fair value adjustments 2,964
As at 31 January 2026 68,523
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 68,523
As at 1 February 2025 65,559
7. Stocks
2026 2025
£ £
Finished goods 50,000 55,000
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8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 29,968 35,699
Prepayments and accrued income 1,351 1,051
Other debtors 3,367 3,508
VAT 4,689 982
39,375 41,240
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 27,528 33,465
Trade creditors 80,479 106,366
Corporation tax 17,053 16,802
Other taxes and social security 4,821 3,855
Other creditors 20 542
Accruals and deferred income 2,500 2,225
Directors' loan accounts 21,683 32,088
154,084 195,343
10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 22,706 30,172
11. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,528 33,465
Later than one year and not later than five years 22,706 30,172
50,234 63,637
50,234 63,637
12. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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