Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05064463 Mr Luc Munninghof Mr Konstantinos Manousakis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05064463 2024-12-31 05064463 2025-12-31 05064463 2025-01-01 2025-12-31 05064463 frs-core:CurrentFinancialInstruments 2025-12-31 05064463 frs-core:Non-currentFinancialInstruments 2025-12-31 05064463 frs-core:ComputerEquipment 2025-12-31 05064463 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05064463 frs-core:ComputerEquipment 2024-12-31 05064463 frs-core:FurnitureFittings 2025-12-31 05064463 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05064463 frs-core:FurnitureFittings 2024-12-31 05064463 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 05064463 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05064463 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05064463 frs-core:MotorVehicles 2025-12-31 05064463 frs-core:MotorVehicles 2025-01-01 2025-12-31 05064463 frs-core:MotorVehicles 2024-12-31 05064463 frs-core:ShareCapital 2025-12-31 05064463 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05064463 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05064463 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05064463 frs-bus:SmallEntities 2025-01-01 2025-12-31 05064463 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05064463 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05064463 frs-bus:Director1 2025-01-01 2025-12-31 05064463 frs-bus:Director2 2025-01-01 2025-12-31 05064463 frs-countries:EnglandWales 2025-01-01 2025-12-31 05064463 2023-12-31 05064463 2024-12-31 05064463 2024-01-01 2024-12-31 05064463 frs-core:CurrentFinancialInstruments 2024-12-31 05064463 frs-core:Non-currentFinancialInstruments 2024-12-31 05064463 frs-core:ShareCapital 2024-12-31 05064463 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05064463
Staco Gratings UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05064463
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 155,921 179,455
155,921 179,455
CURRENT ASSETS
Stocks 5 1,136 893
Debtors 6 339,016 288,581
Cash at bank and in hand 594,211 229,717
934,363 519,191
Creditors: Amounts Falling Due Within One Year 7 (850,042 ) (220,691 )
NET CURRENT ASSETS (LIABILITIES) 84,321 298,500
TOTAL ASSETS LESS CURRENT LIABILITIES 240,242 477,955
Creditors: Amounts Falling Due After More Than One Year 8 - (28,374 )
NET ASSETS 240,242 449,581
CAPITAL AND RESERVES
Called up share capital 9 100,000 100,000
Profit and Loss Account 140,242 349,581
SHAREHOLDERS' FUNDS 240,242 449,581
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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 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 Luc Munninghof
Director
28th July 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
Staco Gratings UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05064463 . The registered office is Suite 9 Ashford House Beaufort Court, Sir Thomas Longley Road, Rochester, Kent, ME2 4FA.
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:
Freehold straight line at 2%
Motor Vehicles straight line over 5 years
Fixtures & Fittings straight line over 4 years
Computer Equipment straight line over 4 years
2.4. 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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2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 122,035 119,734 24,320 25,668 291,757
Additions - - - 3,561 3,561
As at 31 December 2025 122,035 119,734 24,320 29,229 295,318
...CONTINUED
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Depreciation
As at 1 January 2025 15,634 50,569 24,002 22,097 112,302
Provided during the period 2,441 21,293 182 3,179 27,095
As at 31 December 2025 18,075 71,862 24,184 25,276 139,397
Net Book Value
As at 31 December 2025 103,960 47,872 136 3,953 155,921
As at 1 January 2025 106,401 69,165 318 3,571 179,455
5. Stocks
2025 2024
£ £
Finished goods 1,136 893
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 310,016 240,295
Other debtors 29,000 45,448
339,016 285,743
Due after more than one year
Amounts recoverable on contracts - 2,838
339,016 288,581
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 565,382 32,604
Other creditors 152,577 57,416
Taxation and social security 132,083 130,671
850,042 220,691
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors - 28,374
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100,000 100,000
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