Acorah Software Products - Accounts Production 14.5.501 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09206486 Mr George Calvert Mr Patrick Johnson Mr George Calvert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09206486 2022-12-31 09206486 2023-12-31 09206486 2023-01-01 2023-12-31 09206486 frs-core:CurrentFinancialInstruments 2023-12-31 09206486 frs-core:Non-currentFinancialInstruments 2023-12-31 09206486 frs-core:BetweenOneFiveYears 2023-12-31 09206486 frs-core:ComputerEquipment 2023-12-31 09206486 frs-core:ComputerEquipment 2023-01-01 2023-12-31 09206486 frs-core:ComputerEquipment 2022-12-31 09206486 frs-core:FurnitureFittings 2023-12-31 09206486 frs-core:FurnitureFittings 2023-01-01 2023-12-31 09206486 frs-core:FurnitureFittings 2022-12-31 09206486 frs-core:NetGoodwill 2023-12-31 09206486 frs-core:NetGoodwill 2023-01-01 2023-12-31 09206486 frs-core:NetGoodwill 2022-12-31 09206486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 09206486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 09206486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 09206486 frs-core:PlantMachinery 2023-12-31 09206486 frs-core:PlantMachinery 2023-01-01 2023-12-31 09206486 frs-core:PlantMachinery 2022-12-31 09206486 frs-core:WithinOneYear 2023-12-31 09206486 frs-core:ShareCapital 2023-12-31 09206486 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09206486 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09206486 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09206486 frs-bus:SmallEntities 2023-01-01 2023-12-31 09206486 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09206486 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09206486 frs-bus:Director1 2023-01-01 2023-12-31 09206486 frs-bus:Director2 2023-01-01 2023-12-31 09206486 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 09206486 frs-countries:EnglandWales 2023-01-01 2023-12-31 09206486 2021-12-31 09206486 2022-12-31 09206486 2022-01-01 2022-12-31 09206486 frs-core:CurrentFinancialInstruments 2022-12-31 09206486 frs-core:Non-currentFinancialInstruments 2022-12-31 09206486 frs-core:BetweenOneFiveYears 2022-12-31 09206486 frs-core:WithinOneYear 2022-12-31 09206486 frs-core:ShareCapital 2022-12-31 09206486 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09206486
Webrew Taverns Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Mount Business Services Ltd
3 the Mount
Trumpsgreen Road
Virginia Water
GU25 4EJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09206486
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 55,648 32,260
55,648 32,260
CURRENT ASSETS
Stocks 6 29,061 9,144
Debtors 7 64,948 57,954
Cash at bank and in hand 56,951 19,393
150,960 86,491
Creditors: Amounts Falling Due Within One Year 8 (254,090 ) (232,289 )
NET CURRENT ASSETS (LIABILITIES) (103,130 ) (145,798 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,482 ) (113,538 )
Creditors: Amounts Falling Due After More Than One Year 9 (42,500 ) (72,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (3,829 ) (6,129 )
NET LIABILITIES (93,811 ) (192,167 )
CAPITAL AND RESERVES
Called up share capital 11 120 120
Profit and Loss Account (93,931 ) (192,287 )
SHAREHOLDERS' FUNDS (93,811) (192,167)
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For the year ending 31 December 2023 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 George Calvert
Director
26th March 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Webrew Taverns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09206486 . The registered office is 1-3 Vansittart Estate, Windsor, SL4 1SE.
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.

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 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:
Leasehold remaining life of the lease
Plant & Machinery 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% 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.
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.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2022: 18)
23 18
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 50,000
As at 31 December 2023 50,000
Amortisation
As at 1 January 2023 50,000
As at 31 December 2023 50,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 - 34,034 95,907 - 129,941
Additions 33,847 - 5,098 469 39,414
As at 31 December 2023 33,847 34,034 101,005 469 169,355
Depreciation
As at 1 January 2023 - 25,716 71,965 - 97,681
Provided during the period 7,051 2,080 6,872 23 16,026
As at 31 December 2023 7,051 27,796 78,837 23 113,707
Net Book Value
As at 31 December 2023 26,796 6,238 22,168 446 55,648
As at 1 January 2023 - 8,318 23,942 - 32,260
6. Stocks
2023 2022
£ £
Finished goods 29,061 9,144
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,605 7,772
Prepayments and accrued income 12,167 11,708
Other debtors 36,176 36,434
Other taxes and social security - 2,040
64,948 57,954
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 56,830 117,057
Bank loans and overdrafts 30,000 30,000
Other taxes and social security 11,013 -
VAT 66,318 45,186
Other creditors 2,787 4,306
Accruals and deferred income 11,656 9,320
Amounts owed to parent undertaking 75,486 26,420
254,090 232,289
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 42,500 72,500
42,500 72,500
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 3,829 6,129
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 120 120
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12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 135,044 33,321
Later than one year and not later than five years 404,243 -
539,287 33,321
13. Pension Commitments
The company makes contributions to a defined contribution pension scheme for its eligible employees. At the balance sheet date unpaid contributions of £2,716 (2022: £1,742) were due to the fund. They are included in other creditors.
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