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 02093733 Mr Cataldo Sposato Mr Robert Stacey Mr Matthew Stacey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02093733 2024-12-31 02093733 2025-12-31 02093733 2025-01-01 2025-12-31 02093733 frs-core:CurrentFinancialInstruments 2025-12-31 02093733 frs-core:ComputerEquipment 2025-12-31 02093733 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02093733 frs-core:ComputerEquipment 2024-12-31 02093733 frs-core:FurnitureFittings 2025-12-31 02093733 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02093733 frs-core:FurnitureFittings 2024-12-31 02093733 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 02093733 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02093733 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02093733 frs-core:PlantMachinery 2025-12-31 02093733 frs-core:PlantMachinery 2025-01-01 2025-12-31 02093733 frs-core:PlantMachinery 2024-12-31 02093733 frs-core:ShareCapital 2025-12-31 02093733 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02093733 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02093733 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02093733 frs-bus:SmallEntities 2025-01-01 2025-12-31 02093733 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02093733 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02093733 frs-core:DeferredTaxation 2025-01-01 2025-12-31 02093733 frs-core:DeferredTaxation 2025-12-31 02093733 frs-bus:Director1 2025-01-01 2025-12-31 02093733 frs-bus:Director1 2024-12-31 02093733 frs-bus:Director1 2025-12-31 02093733 frs-bus:Director2 2025-01-01 2025-12-31 02093733 frs-bus:Director3 2025-01-01 2025-12-31 02093733 frs-countries:EnglandWales 2025-01-01 2025-12-31 02093733 2023-12-31 02093733 2024-12-31 02093733 2024-01-01 2024-12-31 02093733 frs-core:CurrentFinancialInstruments 2024-12-31 02093733 frs-core:ShareCapital 2024-12-31 02093733 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02093733
Lorch Schweisstechnik Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
CJM Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02093733
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,412 455
20,412 455
CURRENT ASSETS
Stocks 5 320,428 143,540
Debtors 6 238,059 203,561
Cash at bank and in hand 365,549 215,156
924,036 562,257
Creditors: Amounts Falling Due Within One Year 7 (936,790 ) (555,406 )
NET CURRENT ASSETS (LIABILITIES) (12,754 ) 6,851
TOTAL ASSETS LESS CURRENT LIABILITIES 7,658 7,306
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (5,103 ) -
NET ASSETS 2,555 7,306
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 2,355 7,106
SHAREHOLDERS' FUNDS 2,555 7,306
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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 Matthew Stacey
Director
05/08/2026
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
Lorch Schweisstechnik Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02093733 . The registered office is Unit 15 Littleton Drive, Huntington, Cannock, Staffordshire, WS12 4TR.
The presentation currency of the financial statements is Pound Sterling (£)
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. 
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 25% on cost
Plant & Machinery 25% reducing balance
Fixtures & Fittings 33% reducing balance
Computer Equipment 33% straight line
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.
2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 4 (2024: 4)
4 4
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 23,400 552 7,396 9,314 40,662
Additions - 3,158 17,533 - 20,691
As at 31 December 2025 23,400 3,710 24,929 9,314 61,353
Depreciation
As at 1 January 2025 23,400 425 7,140 9,242 40,207
Provided during the period - 98 566 70 734
As at 31 December 2025 23,400 523 7,706 9,312 40,941
Net Book Value
As at 31 December 2025 - 3,187 17,223 2 20,412
As at 1 January 2025 - 127 256 72 455
5. Stocks
2025 2024
£ £
Stock 320,428 143,540
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 60,884 192,511
Amounts owed by group undertakings 85,529 -
Other debtors 91,646 11,050
238,059 203,561
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 762,378 434,963
Amounts owed to group undertakings - 40,000
Other creditors 117,191 15,601
Taxation and social security 57,221 64,842
936,790 555,406
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Page 5
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 5,103 -
9. Provisions for Liabilities
Deferred Tax Total
£ £
Deferred taxation 5,103 5,103
Balance at 31 December 2025 5,103 5,103
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Matthew Stacey - 1,763 - - 1,763
The above loan is unsecured, interest free and repayable on demand.
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