Acorah Software Products - Accounts Production 16.1.200 false true 30 September 2023 1 September 2022 false 1 October 2023 30 September 2024 30 September 2024 11593833 Mrs A M May Mr T J May Mrs E A Craven iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11593833 2023-09-30 11593833 2024-09-30 11593833 2023-10-01 2024-09-30 11593833 frs-core:CurrentFinancialInstruments 2024-09-30 11593833 frs-core:ComputerEquipment 2024-09-30 11593833 frs-core:ComputerEquipment 2023-10-01 2024-09-30 11593833 frs-core:ComputerEquipment 2023-09-30 11593833 frs-core:PlantMachinery 2024-09-30 11593833 frs-core:PlantMachinery 2023-10-01 2024-09-30 11593833 frs-core:PlantMachinery 2023-09-30 11593833 frs-core:ShareCapital 2024-09-30 11593833 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11593833 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11593833 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11593833 frs-bus:SmallEntities 2023-10-01 2024-09-30 11593833 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11593833 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11593833 frs-bus:Director1 2023-10-01 2024-09-30 11593833 frs-bus:Director2 2023-10-01 2024-09-30 11593833 frs-bus:Director3 2023-10-01 2024-09-30 11593833 frs-countries:EnglandWales 2023-10-01 2024-09-30 11593833 2022-08-31 11593833 2023-09-30 11593833 2022-09-01 2023-09-30 11593833 frs-core:CurrentFinancialInstruments 2023-09-30 11593833 frs-core:ShareCapital 2023-09-30 11593833 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11593833
Bernie May's Bar & Bistro Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11593833
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,307 3,075
2,307 3,075
CURRENT ASSETS
Stocks 5 4,975 2,150
Debtors 6 2 2
Cash at bank and in hand 65,178 55,468
70,155 57,620
Creditors: Amounts Falling Due Within One Year 7 (36,328 ) (35,717 )
NET CURRENT ASSETS (LIABILITIES) 33,827 21,903
TOTAL ASSETS LESS CURRENT LIABILITIES 36,134 24,978
PROVISIONS FOR LIABILITIES
Deferred Taxation (439 ) (585 )
NET ASSETS 35,695 24,393
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 35,693 24,391
SHAREHOLDERS' FUNDS 35,695 24,393
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For the year ending 30 September 2024 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 T J May
Director
13 December 2024
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
Bernie May's Bar & Bistro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11593833 . The registered office is Unit 11 The Bridgewater Complex, Canal Street, Liverpool, Merseyside, L20 8AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 25% Reducing Balance
Computer equipment 25% Reducing Balance
2.4. 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.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 7)
8 7
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4. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 October 2023 3,540 678 4,218
As at 30 September 2024 3,540 678 4,218
Depreciation
As at 1 October 2023 959 184 1,143
Provided during the period 645 123 768
As at 30 September 2024 1,604 307 1,911
Net Book Value
As at 30 September 2024 1,936 371 2,307
As at 1 October 2023 2,581 494 3,075
5. Stocks
30 September 2024 30 September 2023
£ £
Stock 4,975 2,150
6. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Other debtors 2 2
7. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Other creditors 15,591 23,408
Taxation and social security 20,737 12,309
36,328 35,717
8. Share Capital
30 September 2024 30 September 2023
£ £
Called Up Share Capital not Paid 2 2
Amount of Allotted, Called Up Share Capital 2 2
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9. Related Party Transactions
The following related party transactions were undertaken during the year:
A director introduced amounts totalling £Nil (2023: £6,537) and withdrew amounts totalling £5,658 (2023: £nil). A dividend was paid to the director totalling £Nil (2023: £Nil). At the balance sheet date the amount payable to the director was £878 (2023: £6,537). 
A director introduced amounts totalling £Nil (2023: £10,000) and withdrew amounts totalling £12,434 (2023: £6,500). A dividend was paid to the director totalling £10,000 (2023: £2,000). At the balance sheet date the amount payable to the director was £3,066 (2023: £5,500). 
During the period, a connected company provided advances of £10,000 (2023: £13,552) and received repayments of £10,000 (2023: £3,000). At the balance sheet date the amounts owed to the company totalled £10,552 (2023: £10,552). 
Dividends were paid to the directors in respect of their shareholdings totalling £20,000 (2023: £2,000).
The aggregate remuneration paid to key management personnel for the year was £13,200 (2023: £14,300).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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