Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03666971 Mr Robert Flintan Mr Antony Howe Mr Robert Flintan The Old Oast Coldharbour Lane, Aylesford, Kent, ME20 7NS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03666971 2024-12-31 03666971 2025-12-31 03666971 2025-01-01 2025-12-31 03666971 frs-core:CurrentFinancialInstruments 2025-12-31 03666971 frs-core:Non-currentFinancialInstruments 2025-12-31 03666971 frs-core:ComputerEquipment 2025-12-31 03666971 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03666971 frs-core:ComputerEquipment 2024-12-31 03666971 frs-core:FurnitureFittings 2025-12-31 03666971 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03666971 frs-core:FurnitureFittings 2024-12-31 03666971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 03666971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03666971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 03666971 frs-core:MotorVehicles 2025-12-31 03666971 frs-core:MotorVehicles 2025-01-01 2025-12-31 03666971 frs-core:MotorVehicles 2024-12-31 03666971 frs-core:WithinOneYear 2025-12-31 03666971 frs-core:CapitalRedemptionReserve 2025-12-31 03666971 frs-core:ShareCapital 2025-12-31 03666971 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 03666971 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03666971 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03666971 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03666971 frs-bus:SmallEntities 2025-01-01 2025-12-31 03666971 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03666971 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03666971 1 2025-01-01 2025-12-31 03666971 frs-bus:Director1 2025-01-01 2025-12-31 03666971 frs-bus:Director1 2024-12-31 03666971 frs-bus:Director1 2025-12-31 03666971 frs-bus:Director2 2025-01-01 2025-12-31 03666971 frs-bus:Director2 2024-12-31 03666971 frs-bus:Director2 2025-12-31 03666971 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03666971 frs-countries:EnglandWales 2025-01-01 2025-12-31 03666971 2023-12-31 03666971 2024-12-31 03666971 2024-01-01 2024-12-31 03666971 frs-core:CurrentFinancialInstruments 2024-12-31 03666971 frs-core:Non-currentFinancialInstruments 2024-12-31 03666971 frs-core:BetweenOneFiveYears 2024-12-31 03666971 frs-core:MotorVehicles 2024-01-01 2024-12-31 03666971 frs-core:WithinOneYear 2024-12-31 03666971 frs-core:CapitalRedemptionReserve 2023-12-31 03666971 frs-core:CapitalRedemptionReserve 2024-12-31 03666971 frs-core:ShareCapital 2023-12-31 03666971 frs-core:ShareCapital 2024-12-31 03666971 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 03666971 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 03666971 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03666971
Sterling Capital Finance (South East) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 03666971
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 567,685 571,372
567,685 571,372
CURRENT ASSETS
Debtors 5 297,836 85,847
Cash at bank and in hand 76,802 366,538
374,638 452,385
Creditors: Amounts Falling Due Within One Year 6 (125,854 ) (143,692 )
NET CURRENT ASSETS (LIABILITIES) 248,784 308,693
TOTAL ASSETS LESS CURRENT LIABILITIES 816,469 880,065
Creditors: Amounts Falling Due After More Than One Year 7 (116,603 ) (136,254 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (10,261 ) (10,277 )
NET ASSETS 689,605 733,534
CAPITAL AND RESERVES
Called up share capital 10 4,400 4,400
Capital redemption reserve 5,700 5,700
Profit and Loss Account 679,505 723,434
SHAREHOLDERS' FUNDS 689,605 733,534
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 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 Robert Flintan
Director
Mr Antony Howe
Director
10 September 2026
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Capital Redemption Profit and Loss Account Total
£ £ £ £
As at 1 January 2024 4,400 5,700 772,109 782,209
Profit for the year and total comprehensive income - - 184,008 184,008
Dividends paid - - (232,683) (232,683)
As at 31 December 2024 and 1 January 2025 4,400 5,700 723,434 733,534
Profit for the year and total comprehensive income - - 133,071 133,071
Dividends paid - - (177,000) (177,000)
As at 31 December 2025 4,400 5,700 679,505 689,605
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Sterling Capital Finance (South East) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03666971 . The registered office is Canada House, First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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.
2.4. 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:
Freehold No depreciation
Motor Vehicles No depreciation
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives.

Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 510,120 72,250 43,553 20,029 645,952
As at 31 December 2025 510,120 72,250 43,553 20,029 645,952
Depreciation
As at 1 January 2025 - 13,680 43,235 17,665 74,580
Provided during the period - 3,017 79 591 3,687
As at 31 December 2025 - 16,697 43,314 18,256 78,267
Net Book Value
As at 31 December 2025 510,120 55,553 239 1,773 567,685
As at 1 January 2025 510,120 58,570 318 2,364 571,372
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Page 6
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 9,052 12,070
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,552 -
Prepayments and accrued income 7,135 9,910
Directors' loan accounts 230,035 -
Amounts owed by group undertakings 53,114 75,464
Amounts owed by associates - 473
297,836 85,847
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,368 2,925
Trade creditors 2,379 4,898
Bank loans and overdrafts 5,484 4,493
Corporation tax 45,577 63,778
Other taxes and social security 557 2,439
VAT 175 394
Net wages - 1,635
Other creditors 16,465 16,465
Accruals and deferred income 38,823 30,000
Directors' loan accounts 3,026 16,665
125,854 143,692
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 13,368
Bank loans 116,603 122,886
116,603 136,254
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,421 3,411
Later than one year and not later than five years - 13,421
13,421 16,832
Less: Finance charges allocated to future periods 53 539
13,368 16,293
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 10,261 10,277
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4,400 4,400
11. Directors Advances, Credits and Guarantees
Included within debtors/(Creditors) are the following loans to and from directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Robert Flintan (16,652 ) 17,620 (3,994 ) - (3,026 )
Mr Antony Howe 13 256,996 (26,948 ) - 230,035
The above loan is unsecured, interest free and repayable on demand and ranks equally with other unsecured creditors of the company.
Interest is charged on overdrawn loans at HMRC's official rate of interest and was repaid within nine months of the year-end.
12. Related Party Transactions
At the year end the company was owed £53,114 (2024: £75,464) by the parent company and £Nil (2024: £473) by associated companies.
13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is SCF Investments Ltd . SCF Investments Ltd was incorporated in England & Wales. Copies of the group accounts may be obtained from the secretary, The Old Oast Coldharbour Lane, Aylesford, Kent, ME20 7NS . 
The ultimate controlling party is A Howe whom controls 60% of the shares of the holding company.
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