Acorah Software Products - Accounts Production 14.2.200 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 10896435 Mr Matthew Stead Mrs Stephanie Stead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10896435 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 10896435 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 10896435 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 10896435 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 10896435 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 10896435 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 10896435 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 10896435 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 10896435 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 10896435 2022-08-31 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2022-08-31 10896435 frs-core:UnlistedNon-exchangeTraded 2021-08-31 10896435 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 10896435 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10896435 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10896435 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10896435 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10896435 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10896435 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10896435 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 10896435 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 10896435 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2022-08-31 10896435 17 2021-09-01 2022-08-31 10896435 frs-core:CurrentFinancialInstruments 17 2022-08-31 10896435 frs-core:Non-currentFinancialInstruments 17 2022-08-31 10896435 18 2021-09-01 2022-08-31 10896435 frs-core:CurrentFinancialInstruments 18 2022-08-31 10896435 frs-core:Non-currentFinancialInstruments 18 2022-08-31 10896435 19 2021-09-01 2022-08-31 10896435 frs-core:CurrentFinancialInstruments 19 2022-08-31 10896435 frs-core:Non-currentFinancialInstruments 19 2022-08-31 10896435 20 2021-09-01 2022-08-31 10896435 frs-core:CurrentFinancialInstruments 20 2022-08-31 10896435 frs-core:Non-currentFinancialInstruments 20 2022-08-31 10896435 dpl-frs:Item1 2021-09-01 2022-08-31 10896435 dpl-frs:Item1 2021-08-31 10896435 dpl-frs:Item1 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 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2021-08-31 10896435 dpl-frs:Item4 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 10896435 dpl-frs:Item5 2021-09-01 2022-08-31 10896435 dpl-frs:Item5 2021-08-31 10896435 dpl-frs:Item5 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 10896435 dpl-frs:Item6 2021-09-01 2022-08-31 10896435 dpl-frs:Item6 2021-08-31 10896435 dpl-frs:Item6 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 10896435 dpl-frs:Item7 2021-09-01 2022-08-31 10896435 dpl-frs:Item7 2021-08-31 10896435 dpl-frs:Item7 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 10896435 dpl-frs:Item8 2021-09-01 2022-08-31 10896435 dpl-frs:Item8 2021-08-31 10896435 dpl-frs:Item8 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 10896435 dpl-frs:Item9 2021-09-01 2022-08-31 10896435 dpl-frs:Item9 2021-08-31 10896435 dpl-frs:Item9 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 10896435 dpl-frs:Item10 2021-09-01 2022-08-31 10896435 dpl-frs:Item10 2021-08-31 10896435 dpl-frs:Item10 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 10896435 dpl-frs:Item11 2021-09-01 2022-08-31 10896435 dpl-frs:Item11 2021-08-31 10896435 dpl-frs:Item11 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 10896435 dpl-frs:Item12 2021-09-01 2022-08-31 10896435 dpl-frs:Item12 2021-08-31 10896435 dpl-frs:Item12 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 10896435 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 10896435 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10896435 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 10896435 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10896435 1 2021-09-01 2022-08-31 10896435 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 10896435
The Pet Pantry Clevedon Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2023
McManus Williams KGG Limited
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10896435
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,249 9,061
Tangible Assets 5 38,928 50,080
46,177 59,141
CURRENT ASSETS
Stocks 49,950 44,832
Debtors 1,953 5,993
Cash at bank and in hand 178,249 121,275
230,152 172,100
Creditors: Amounts Falling Due Within One Year (105,287 ) (71,206 )
NET CURRENT ASSETS (LIABILITIES) 124,865 100,894
TOTAL ASSETS LESS CURRENT LIABILITIES 171,042 160,035
Creditors: Amounts Falling Due After More Than One Year (27,644 ) (33,598 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,926 ) (9,515 )
NET ASSETS 135,472 116,922
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 135,470 116,920
SHAREHOLDERS' FUNDS 135,472 116,922
Page 1
Page 2
For the year ending 31 August 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Matthew Stead
Director
Mrs Stephanie Stead
Director
14/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
The Pet Pantry Clevedon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10896435 . The registered office is 14 Old Church Road, Clevedon, BS21 6NA.
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 profit and loss account over its estimated economic life of 10 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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.5. Leases
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 profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
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 year 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 asset reflects 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: 5 (2022: 6)
5 6
4. Intangible Assets
Total
£
Cost
As at 1 September 2022 18,122
As at 31 August 2023 18,122
Amortisation
As at 1 September 2022 9,061
Provided during the period 1,812
As at 31 August 2023 10,873
Net Book Value
As at 31 August 2023 7,249
As at 1 September 2022 9,061
5. Tangible Assets
Total
£
Cost
As at 1 September 2022 64,568
Additions 3,870
Disposals (4,900 )
As at 31 August 2023 63,538
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 September 2022 14,488
Provided during the period 12,338
Disposals (2,216 )
As at 31 August 2023 24,610
Net Book Value
As at 31 August 2023 38,928
As at 1 September 2022 50,080
6. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,954 5,954
Later than one year and not later than five years 27,644 33,598
33,598 39,552
33,598 39,552
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Later than one year and not later than five years 10,000 10,000
10,000 10,000
Page 5