Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05395034 Mr Gino Sidoli Mr Renato Sidoli Mr Remo Sidoli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05395034 2025-03-31 05395034 2026-03-31 05395034 2025-04-01 2026-03-31 05395034 frs-core:CurrentFinancialInstruments 2026-03-31 05395034 frs-core:ComputerEquipment 2026-03-31 05395034 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05395034 frs-core:ComputerEquipment 2025-03-31 05395034 frs-core:FurnitureFittings 2026-03-31 05395034 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05395034 frs-core:FurnitureFittings 2025-03-31 05395034 frs-core:NetGoodwill 2026-03-31 05395034 frs-core:NetGoodwill 2025-04-01 2026-03-31 05395034 frs-core:NetGoodwill 2025-03-31 05395034 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 05395034 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 05395034 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05395034 frs-core:MotorVehicles 2026-03-31 05395034 frs-core:MotorVehicles 2025-04-01 2026-03-31 05395034 frs-core:MotorVehicles 2025-03-31 05395034 frs-core:ShareCapital 2026-03-31 05395034 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05395034 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05395034 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05395034 frs-bus:SmallEntities 2025-04-01 2026-03-31 05395034 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05395034 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05395034 frs-bus:Director1 2025-04-01 2026-03-31 05395034 frs-bus:Director2 2025-04-01 2026-03-31 05395034 frs-bus:Director3 2025-04-01 2026-03-31 05395034 frs-countries:EnglandWales 2025-04-01 2026-03-31 05395034 2024-03-31 05395034 2025-03-31 05395034 2024-04-01 2025-03-31 05395034 frs-core:CurrentFinancialInstruments 2025-03-31 05395034 frs-core:ShareCapital 2025-03-31 05395034 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05395034
S.B. Machines Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Elleri Accounting Solutions
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05395034
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 34,958 41,259
34,958 41,259
CURRENT ASSETS
Stocks 6 127,775 159,332
Debtors 7 229,389 239,028
Cash at bank and in hand 45,847 34,942
403,011 433,302
Creditors: Amounts Falling Due Within One Year 8 (104,506 ) (95,347 )
NET CURRENT ASSETS (LIABILITIES) 298,505 337,955
TOTAL ASSETS LESS CURRENT LIABILITIES 333,463 379,214
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,240 ) (3,731 )
NET ASSETS 328,223 375,483
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 328,219 375,479
SHAREHOLDERS' FUNDS 328,223 375,483
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For the year ending 31 March 2026 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 Gino Sidoli
Director
Mr Renato Sidoli
Director
Mr Remo Sidoli
Director
22/10/2026
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
S.B. Machines Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05395034 . The registered office is 53a New Road, Porthcawl, CF36 5DH.
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 .... 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:
Leasehold 10% on a straight line basis
Motor Vehicles 25% on a reducing balance basis
Fixtures & Fittings 20% on a reducing balance basis
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.
2.6. 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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2.7. 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: 3 (2025: )
3 -
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 95,000
As at 31 March 2026 95,000
Amortisation
As at 1 April 2025 95,000
As at 31 March 2026 95,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
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5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 20,000 90,309 8,979 154,874 274,162
Disposals - (12,950 ) - - (12,950 )
As at 31 March 2026 20,000 77,359 8,979 154,874 261,212
Depreciation
As at 1 April 2025 4,000 65,579 8,450 154,874 232,903
Provided during the period 2,000 2,945 106 - 5,051
Disposals - (11,700 ) - - (11,700 )
As at 31 March 2026 6,000 56,824 8,556 154,874 226,254
Net Book Value
As at 31 March 2026 14,000 20,535 423 - 34,958
As at 1 April 2025 16,000 24,730 529 - 41,259
6. Stocks
2026 2025
£ £
Finished goods 127,775 159,332
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 141,351 200,990
Other debtors 88,038 38,038
229,389 239,028
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 32,788 33,598
Other creditors 45,554 37,019
Taxation and social security 26,164 24,730
104,506 95,347
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 4 4
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