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 06463297 Dr Cameron Currie Mr Christopher Lodge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06463297 2024-12-31 06463297 2025-12-31 06463297 2025-01-01 2025-12-31 06463297 frs-core:CurrentFinancialInstruments 2025-12-31 06463297 frs-core:Non-currentFinancialInstruments 2025-12-31 06463297 frs-core:BetweenOneFiveYears 2025-12-31 06463297 frs-core:ComputerEquipment 2025-12-31 06463297 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06463297 frs-core:ComputerEquipment 2024-12-31 06463297 frs-core:FurnitureFittings 2025-12-31 06463297 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06463297 frs-core:FurnitureFittings 2024-12-31 06463297 frs-core:NetGoodwill 2025-12-31 06463297 frs-core:NetGoodwill 2025-01-01 2025-12-31 06463297 frs-core:NetGoodwill 2024-12-31 06463297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 06463297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06463297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 06463297 frs-core:MotorVehicles 2025-12-31 06463297 frs-core:MotorVehicles 2025-01-01 2025-12-31 06463297 frs-core:MotorVehicles 2024-12-31 06463297 frs-core:PlantMachinery 2025-12-31 06463297 frs-core:PlantMachinery 2025-01-01 2025-12-31 06463297 frs-core:PlantMachinery 2024-12-31 06463297 frs-core:WithinOneYear 2025-12-31 06463297 frs-core:ShareCapital 2025-12-31 06463297 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06463297 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06463297 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06463297 frs-bus:SmallEntities 2025-01-01 2025-12-31 06463297 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06463297 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06463297 frs-bus:Director1 2025-01-01 2025-12-31 06463297 frs-bus:Director1 2024-12-31 06463297 frs-bus:Director1 2025-12-31 06463297 frs-bus:Director2 2025-01-01 2025-12-31 06463297 frs-countries:EnglandWales 2025-01-01 2025-12-31 06463297 2023-12-31 06463297 2024-12-31 06463297 2024-01-01 2024-12-31 06463297 frs-core:CurrentFinancialInstruments 2024-12-31 06463297 frs-core:Non-currentFinancialInstruments 2024-12-31 06463297 frs-core:BetweenOneFiveYears 2024-12-31 06463297 frs-core:WithinOneYear 2024-12-31 06463297 frs-core:ShareCapital 2024-12-31 06463297 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06463297
Stephen Lodge Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
CSW Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06463297
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 216,000 270,000
Tangible Assets 5 233,859 226,143
449,859 496,143
CURRENT ASSETS
Debtors 6 3,100 31,036
Cash at bank and in hand 74,638 63,291
77,738 94,327
Creditors: Amounts Falling Due Within One Year 7 (230,756 ) (236,988 )
NET CURRENT ASSETS (LIABILITIES) (153,018 ) (142,661 )
TOTAL ASSETS LESS CURRENT LIABILITIES 296,841 353,482
Creditors: Amounts Falling Due After More Than One Year 8 (130,766 ) (176,574 )
NET ASSETS 166,075 176,908
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 165,975 176,808
SHAREHOLDERS' FUNDS 166,075 176,908
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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 Christopher Lodge
Director
25/09/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Stephen Lodge Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06463297 . The registered office is Csw Accountancy Ltd C/O John Long Furniture Centre, 29 Ystrad Road, Fforestfach, Swansea, SA5 4LH.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.
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 25% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 27)
23 27
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 270,000
As at 31 December 2025 270,000
Amortisation
As at 1 January 2025 -
Provided during the period 54,000
As at 31 December 2025 54,000
Net Book Value
As at 31 December 2025 216,000
As at 1 January 2025 270,000
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 12,400 520,493 95,195 109,545
Additions - 55,199 - 37,504
Disposals - - (95,195 ) -
As at 31 December 2025 12,400 575,692 - 147,049
Depreciation
As at 1 January 2025 - 396,461 72,605 64,207
Provided during the period 3,100 44,808 - 20,711
Disposals - - (72,605 ) -
As at 31 December 2025 3,100 441,269 - 84,918
Net Book Value
As at 31 December 2025 9,300 134,423 - 62,131
As at 1 January 2025 12,400 124,032 22,590 45,338
Computer Equipment Total
£ £
Cost
As at 1 January 2025 46,945 784,578
Additions 15,557 108,260
Disposals - (95,195 )
As at 31 December 2025 62,502 797,643
Depreciation
As at 1 January 2025 25,162 558,435
Provided during the period 9,335 77,954
Disposals - (72,605 )
As at 31 December 2025 34,497 563,784
Net Book Value
As at 31 December 2025 28,005 233,859
As at 1 January 2025 21,783 226,143
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 197
Other debtors 3,100 30,839
3,100 31,036
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 21,686 42,788
Trade creditors 3,465 -
Bank loans and overdrafts 93,816 86,362
Other creditors 25,713 23,998
Taxation and social security 86,076 83,840
230,756 236,988
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,544 30,191
Bank loans 122,222 146,383
130,766 176,574
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 21,686 42,788
Later than one year and not later than five years 8,544 30,191
30,230 72,979
30,230 72,979
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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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 Christopher Lodge - 24 - - 24
Mr Stephen Lodge 30,000 - 30,000 - -
The above loan is unsecured, interest free and repayable on demand.
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