Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 26 January 2026 1 January 2025 31 December 2025 31 December 2025 01639356 Mr Steven Lawson Mesher Mr Thomas Woerner Mr Gian-Mario Lutzu Mr Steven Lawson Mesher true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01639356 2024-12-31 01639356 2025-12-31 01639356 2025-01-01 2025-12-31 01639356 frs-core:CurrentFinancialInstruments 2025-12-31 01639356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 01639356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01639356 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 01639356 frs-core:MotorVehicles 2025-12-31 01639356 frs-core:MotorVehicles 2025-01-01 2025-12-31 01639356 frs-core:MotorVehicles 2024-12-31 01639356 frs-core:PlantMachinery 2025-12-31 01639356 frs-core:PlantMachinery 2025-01-01 2025-12-31 01639356 frs-core:PlantMachinery 2024-12-31 01639356 frs-core:ShareCapital 2025-12-31 01639356 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01639356 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01639356 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01639356 frs-bus:SmallEntities 2025-01-01 2025-12-31 01639356 frs-bus:Audited 2025-01-01 2025-12-31 01639356 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01639356 1 2025-01-01 2025-12-31 01639356 frs-bus:Director1 2025-01-01 2025-12-31 01639356 frs-bus:Director2 2025-01-01 2025-12-31 01639356 frs-bus:Director3 2025-01-01 2025-12-31 01639356 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01639356 frs-countries:EnglandWales 2025-01-01 2025-12-31 01639356 2023-12-31 01639356 2024-12-31 01639356 2024-01-01 2024-12-31 01639356 frs-core:CurrentFinancialInstruments 2024-12-31 01639356 frs-core:ShareCapital 2024-12-31 01639356 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01639356
REMS (U.K.) Limited
Financial Statements
For The Year Ended 31 December 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
REMS (U.K.) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
REMS (U.K.) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01639356

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 342,358 |  | 172,488
|  |  | 342,358 |  | 172,488
CURRENT ASSETS
Stocks | 5 | 498,684 |  | 493,098 |
Debtors | 6 | 1,039,863 |  | 1,114,839 |
Cash at bank and in hand |  | 182,802 |  | 236,545 |
|  | 1,721,349 |  | 1,844,482 |
Creditors: Amounts Falling Due Within One Year | 7 | (912,180 ) |  | (484,168 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 809,169 |  | 1,360,314
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,151,527 |  | 1,532,802
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (55,968 ) |  | (25,274 )
NET ASSETS |  |  | 1,095,559 |  | 1,507,528
CAPITAL AND RESERVES
Called up share capital |  |  | 500,000 |  | 500,000
Profit and Loss Account |  |  | 595,559 |  | 1,007,528
SHAREHOLDERS' FUNDS |  |  | 1,095,559 |  | 1,507,528

Page 1
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REMS (U.K.) Limited
Balance Sheet (continued)
As At 31 December 2025
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 Steven Lawson Mesher Director | Mr Thomas Woerner Director
26 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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REMS (U.K.) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
REMS (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01639356 . The registered office is Unit 5 Ash Industrial Estate, Flex Meadows, Harlow, Essex, CM19 5TJ.
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.
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:

Leasehold | Over the period of the lease
Plant & Machinery | 15% Reducing Balance
Motor Vehicles | 25% 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. 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.
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REMS (U.K.) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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 year 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 asset reflects 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: 15 (2024: 15)
15 15
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 28,724 | 100,551 | 360,718 | 489,993
Additions | - | 33,680 | 220,729 | 254,409
Disposals | - | - | (66,760 ) | (66,760 )
As at 31 December 2025 | 28,724 | 134,231 | 514,687 | 677,642
Depreciation
As at 1 January 2025 | 28,724 | 73,778 | 215,003 | 317,505

...CONTINUED
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REMS (U.K.) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Provided during the period | - | 5,336 | 79,203 | 84,539
Disposals | - | - | (66,760 ) | (66,760 )
As at 31 December 2025 | 28,724 | 79,114 | 227,446 | 335,284
Net Book Value
As at 31 December 2025 | - | 55,117 | 287,241 | 342,358
As at 1 January 2025 | - | 26,773 | 145,715 | 172,488

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 498,684 |  | 493,098

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 991,640 |  | 978,126
Other debtors | 48,223 |  | 24,096
Amounts owed by group undertakings | - |  | 112,617
| 1,039,863 |  | 1,114,839

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 611,310 |  | 29,046
Corporation tax | - |  | 96,285
Other taxes and social security | 197,651 |  | 241,010
Other creditors | 103,219 |  | 117,827
| 912,180 |  | 484,168

8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is Christian Foll und Sohne GmbH & Co KG . Christian Foll und Sohne GmbH & Co KG was incorporated in Germany. Copies of the group accounts may be obtained from the secretary, Stuttgarter Straße 83, D-71332 Waiblingen, Germany.
Page 5
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REMS (U.K.) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Audit Information
The auditor's report on the accounts of REMS (U.K.) Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by M I Umar (Senior Statutory Auditor) for and on behalf of Smith Hannah Limited , Statutory Auditor.
Page 6