Acorah Software Products - Accounts Production 19.4.300 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10787896 Mr I R Branagan Mr G K Schaar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10787896 2024-09-30 10787896 2025-09-30 10787896 2024-10-01 2025-09-30 10787896 frs-core:CurrentFinancialInstruments 2025-09-30 10787896 frs-core:Non-currentFinancialInstruments 2025-09-30 10787896 frs-core:ComputerEquipment 2025-09-30 10787896 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10787896 frs-core:ComputerEquipment 2024-09-30 10787896 frs-core:MotorVehicles 2025-09-30 10787896 frs-core:MotorVehicles 2024-10-01 2025-09-30 10787896 frs-core:MotorVehicles 2024-09-30 10787896 frs-core:PlantMachinery 2025-09-30 10787896 frs-core:PlantMachinery 2024-10-01 2025-09-30 10787896 frs-core:PlantMachinery 2024-09-30 10787896 frs-core:SharePremium 2025-09-30 10787896 frs-core:ShareCapital 2025-09-30 10787896 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10787896 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10787896 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10787896 frs-bus:SmallEntities 2024-10-01 2025-09-30 10787896 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10787896 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10787896 frs-bus:Director1 2024-10-01 2025-09-30 10787896 frs-bus:Director2 2024-10-01 2025-09-30 10787896 frs-core:CurrentFinancialInstruments 1 2025-09-30 10787896 frs-countries:EnglandWales 2024-10-01 2025-09-30 10787896 2023-09-30 10787896 2024-09-30 10787896 2023-10-01 2024-09-30 10787896 frs-core:CurrentFinancialInstruments 2024-09-30 10787896 frs-core:Non-currentFinancialInstruments 2024-09-30 10787896 frs-core:SharePremium 2024-09-30 10787896 frs-core:ShareCapital 2024-09-30 10787896 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10787896 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: 10787896
Stratis Incorporated Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10787896
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,475 25,404
31,475 25,404
CURRENT ASSETS
Stocks 5 14,000 3,175
Debtors 6 111,015 126,822
125,015 129,997
Creditors: Amounts Falling Due Within One Year 7 (182,976 ) (69,472 )
NET CURRENT ASSETS (LIABILITIES) (57,961 ) 60,525
TOTAL ASSETS LESS CURRENT LIABILITIES (26,486 ) 85,929
Creditors: Amounts Falling Due After More Than One Year 8 - (1,872 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,980 ) -
NET (LIABILITIES)/ASSETS (32,466 ) 84,057
CAPITAL AND RESERVES
Called up share capital 9 100 100
Share premium account 59,982 59,982
Profit and Loss Account (92,548 ) 23,975
SHAREHOLDERS' FUNDS (32,466) 84,057
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Page 2
For the year ending 30 September 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 G K Schaar
Director
31 July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Stratis Incorporated Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10787896 . The registered office is Gowran House, 56 Broad Street, Chipping Sodbury, BS37 6AG.
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. Going Concern Disclosure
In preparing and approving these financial statements, the directors have given due consideration to going concern risks. Whilst recognising that there can be no certainty, the directors are satisfied that the going concern basis of preparation remains appropriate.
The Directors are satisfied that the company will be able to continue to operate within the available facilities and continue as a going concern for the foreseeable future, being a period of no less than 12 months from the date of approval of these accounts.
At the balance sheet date the company's liabilities exceeded its assets. The company has received
assurances from the directors that they will continue to give financial support to the company.  
On this basis the directors consider it appropriate to prepare the accounts on the going concern basis.
2.3. 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.
2.4. 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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. 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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2.6. 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 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: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 12,621 37,762 7,594 57,977
Additions 15,000 - 583 15,583
As at 30 September 2025 27,621 37,762 8,177 73,560
Depreciation
As at 1 October 2024 10,934 15,447 6,192 32,573
Provided during the period 5,372 3,644 496 9,512
As at 30 September 2025 16,306 19,091 6,688 42,085
Net Book Value
As at 30 September 2025 11,315 18,671 1,489 31,475
As at 1 October 2024 1,687 22,315 1,402 25,404
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5. Stocks
2025 2024
£ £
Stock 14,000 3,175
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 20,249
Prepayments and accrued income 1,927 1,909
Other loan 63,400 47,261
CIS asset 5,782 13,653
Corporation tax recoverable assets 39,906 43,750
111,015 126,822
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 57,363 8,534
VAT 3,214 31,287
Other creditors 108,695 -
Accruals and deferred income 3,200 -
Directors' loan accounts 10,504 29,651
182,976 69,472
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 1,872
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
During the year, the company paid consultancy fees amounting to £14,830 (2024: £16,450) to their directors.
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