Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13786608 Mr Ioan Ungureanu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13786608 2024-12-31 13786608 2025-12-31 13786608 2025-01-01 2025-12-31 13786608 frs-core:CurrentFinancialInstruments 2025-12-31 13786608 frs-core:Non-currentFinancialInstruments 2025-12-31 13786608 frs-core:PlantMachinery 2025-12-31 13786608 frs-core:PlantMachinery 2025-01-01 2025-12-31 13786608 frs-core:PlantMachinery 2024-12-31 13786608 frs-core:ShareCapital 2025-12-31 13786608 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13786608 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13786608 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13786608 frs-bus:SmallEntities 2025-01-01 2025-12-31 13786608 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13786608 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13786608 frs-bus:Director1 2025-01-01 2025-12-31 13786608 frs-core:Non-currentFinancialInstruments 1 2025-12-31 13786608 frs-core:Non-currentFinancialInstruments 2 2025-12-31 13786608 frs-core:Non-currentFinancialInstruments 3 2025-12-31 13786608 frs-core:Non-currentFinancialInstruments 4 2025-12-31 13786608 frs-countries:EnglandWales 2025-01-01 2025-12-31 13786608 2023-12-31 13786608 2024-12-31 13786608 2024-01-01 2024-12-31 13786608 frs-core:CurrentFinancialInstruments 2024-12-31 13786608 frs-core:Non-currentFinancialInstruments 2024-12-31 13786608 frs-core:ShareCapital 2024-12-31 13786608 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13786608 frs-core:Non-currentFinancialInstruments 1 2024-12-31 13786608 frs-core:Non-currentFinancialInstruments 2 2024-12-31 13786608 frs-core:Non-currentFinancialInstruments 3 2024-12-31 13786608 frs-core:Non-currentFinancialInstruments 4 2024-12-31
Registered number: 13786608
UGR TRACTION LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
67 Meridian Centre
Havant
Hampshire
PO9 1UN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13786608
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 161,271 -
161,271 -
CURRENT ASSETS
Debtors 5 72,723 -
Cash at bank and in hand 42,795 24,529
115,518 24,529
Creditors: Amounts Falling Due Within One Year 6 (9,361 ) (2,998 )
NET CURRENT ASSETS (LIABILITIES) 106,157 21,531
TOTAL ASSETS LESS CURRENT LIABILITIES 267,428 21,531
Creditors: Amounts Falling Due After More Than One Year 7 (140,492 ) -
NET ASSETS 126,936 21,531
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 126,935 21,530
SHAREHOLDERS' FUNDS 126,936 21,531
Page 1
Page 2
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 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 Ioan Ungureanu
Director
27/07/2026
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
UGR TRACTION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13786608 . The registered office is 63 Blundell Avenue, Cleethorpes, DN35 7PU.
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 18% diminishing
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 1)
5 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 -
Additions 196,672
As at 31 December 2025 196,672
Depreciation
As at 1 January 2025 -
Provided during the period 35,401
As at 31 December 2025 35,401
Net Book Value
As at 31 December 2025 161,271
As at 1 January 2025 -
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 72,723 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
VAT 3,648 1,664
Director's loan account 5,713 1,334
9,361 2,998
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
£832.24 VOLVO YE68JJH 21,207 -
£869.64 VOLVO AY70UAA 24,869 -
£1061.49 VOLVO PN70EAW 31,843 -
£1370.66 VOLVO PN22HFG 63,573 -
£1346.04 VOLVO AV71HWP (1,000 ) -
140,492 -
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4