Acorah Software Products - Accounts Production 16.2.800 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11550799 Mr Paul Fox Mrs Julie Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11550799 2024-01-31 11550799 2025-01-31 11550799 2024-02-01 2025-01-31 11550799 frs-core:CurrentFinancialInstruments 2025-01-31 11550799 frs-core:Non-currentFinancialInstruments 2025-01-31 11550799 frs-core:ComputerEquipment 2024-02-01 2025-01-31 11550799 frs-core:FurnitureFittings 2024-02-01 2025-01-31 11550799 frs-core:LandBuildings 2025-01-31 11550799 frs-core:LandBuildings 2024-02-01 2025-01-31 11550799 frs-core:LandBuildings 2024-01-31 11550799 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 11550799 frs-core:PlantMachinery 2025-01-31 11550799 frs-core:PlantMachinery 2024-02-01 2025-01-31 11550799 frs-core:PlantMachinery 2024-01-31 11550799 frs-core:ShareCapital 2025-01-31 11550799 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11550799 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11550799 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11550799 frs-bus:SmallEntities 2024-02-01 2025-01-31 11550799 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11550799 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11550799 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 11550799 frs-bus:OrdinaryShareClass1 2025-01-31 11550799 frs-bus:Director1 2024-02-01 2025-01-31 11550799 frs-bus:Director1 2024-01-31 11550799 frs-bus:Director1 2025-01-31 11550799 frs-bus:Director2 2024-02-01 2025-01-31 11550799 frs-core:CurrentFinancialInstruments 1 2025-01-31 11550799 frs-countries:EnglandWales 2024-02-01 2025-01-31 11550799 2023-01-31 11550799 2024-01-31 11550799 2023-02-01 2024-01-31 11550799 frs-core:CurrentFinancialInstruments 2024-01-31 11550799 frs-core:Non-currentFinancialInstruments 2024-01-31 11550799 frs-core:ShareCapital 2024-01-31 11550799 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11550799 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 11550799 frs-core:CurrentFinancialInstruments 1 2024-01-31 11550799 frs-core:CurrentFinancialInstruments 2 2024-01-31
Registered number: 11550799
The Gastro Pub Kitchen Co Ltd
Financial Statements
For The Year Ended 31 January 2025
Simple Accounting NW Ltd
4-4a Blackburn Road
Accrington
BB5 1HD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11550799
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 159,636 164,543
159,636 164,543
CURRENT ASSETS
Stocks 5 8,000 8,000
Debtors 6 37,462 22,349
Cash at bank and in hand 12 12
45,474 30,361
Creditors: Amounts Falling Due Within One Year 7 (112,945 ) (128,383 )
NET CURRENT ASSETS (LIABILITIES) (67,471 ) (98,022 )
TOTAL ASSETS LESS CURRENT LIABILITIES 92,165 66,521
Creditors: Amounts Falling Due After More Than One Year 8 (127,001 ) (65,874 )
NET (LIABILITIES)/ASSETS (34,836 ) 647
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (34,838 ) 645
SHAREHOLDERS' FUNDS (34,836) 647
Page 1
Page 2
For the year ending 31 January 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 Paul Fox
Director
2 April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Gastro Pub Kitchen Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11550799 . The registered office is 4 Blackburn Road, Accrington, United Kingdom, BB5 1HD.
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. 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 0% Reducing balance
Plant & Machinery 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 33% on cost
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 9)
8 9
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost or Valuation
As at 1 February 2024 140,000 49,872 189,872
As at 31 January 2025 140,000 49,872 189,872
Depreciation
As at 1 February 2024 - 25,329 25,329
Provided during the period - 4,907 4,907
As at 31 January 2025 - 30,236 30,236
...CONTINUED
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Net Book Value
As at 31 January 2025 140,000 19,636 159,636
As at 1 February 2024 140,000 24,543 164,543
Cost or valuation as at 31 January 2025 represented by:
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
At cost 140,000 10,213 38,955 704 189,872
140,000 10,213 38,955 704 189,872
5. Stocks
2025 2024
£ £
Finished goods 8,000 8,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 5,436 -
Intercompany - The Hungry Fox Ltd 3,098 -
Directors' loan accounts 28,928 22,349
37,462 22,349
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 49,910 10,803
Bank loans and overdrafts 27,256 12,322
Other taxes and social security 9,681 8,102
VAT 21,968 34,350
Net wages payable 2,788 3,065
Pension Control 32 59
Greenking Brewery Loan - 59,076
Accruals and deferred income 1,310 606
112,945 128,383
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 38,625 43,720
Bank loans 88,376 22,154
127,001 65,874
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9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.000 each 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Paul Fox 22,349 481,636 475,057 - -
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Paul Fox - 39,000
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid - 39,000
Page 5