Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 02498482 Mr A R Davison Mrs K Davison true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02498482 2024-03-31 02498482 2025-03-31 02498482 2024-04-01 2025-03-31 02498482 frs-core:CurrentFinancialInstruments 2025-03-31 02498482 frs-core:Non-currentFinancialInstruments 2025-03-31 02498482 frs-core:FurnitureFittings 2025-03-31 02498482 frs-core:FurnitureFittings 2024-04-01 2025-03-31 02498482 frs-core:FurnitureFittings 2024-03-31 02498482 frs-core:NetGoodwill 2025-03-31 02498482 frs-core:NetGoodwill 2024-04-01 2025-03-31 02498482 frs-core:NetGoodwill 2024-03-31 02498482 frs-core:MotorVehicles 2025-03-31 02498482 frs-core:MotorVehicles 2024-04-01 2025-03-31 02498482 frs-core:MotorVehicles 2024-03-31 02498482 frs-core:PlantMachinery 2025-03-31 02498482 frs-core:PlantMachinery 2024-04-01 2025-03-31 02498482 frs-core:PlantMachinery 2024-03-31 02498482 frs-core:ShareCapital 2025-03-31 02498482 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02498482 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02498482 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 02498482 frs-bus:SmallEntities 2024-04-01 2025-03-31 02498482 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02498482 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02498482 1 2024-04-01 2025-03-31 02498482 frs-bus:Director1 2024-04-01 2025-03-31 02498482 frs-bus:Director2 2024-04-01 2025-03-31 02498482 frs-countries:EnglandWales 2024-04-01 2025-03-31 02498482 2023-03-31 02498482 2024-03-31 02498482 2023-04-01 2024-03-31 02498482 frs-core:CurrentFinancialInstruments 2024-03-31 02498482 frs-core:Non-currentFinancialInstruments 2024-03-31 02498482 frs-core:ShareCapital 2024-03-31 02498482 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 02498482
Bizzie Lizzies (Restaurants) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 02498482
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 120,000 160,000
Tangible Assets 5 415,743 417,260
535,743 577,260
CURRENT ASSETS
Stocks 13,386 10,000
Debtors 6 412,888 247,341
Cash at bank and in hand 47,838 144,738
474,112 402,079
Creditors: Amounts Falling Due Within One Year 7 (458,461 ) (481,098 )
NET CURRENT ASSETS (LIABILITIES) 15,651 (79,019 )
TOTAL ASSETS LESS CURRENT LIABILITIES 551,394 498,241
Creditors: Amounts Falling Due After More Than One Year 8 (282,913 ) (216,683 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (102,664 ) (99,422 )
NET ASSETS 165,817 182,136
CAPITAL AND RESERVES
Called up share capital 3 3
Income Statement 165,814 182,133
SHAREHOLDERS' FUNDS 165,817 182,136
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For the year ending 31 March 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 Income Statement.
On behalf of the board
Mr A R Davison
Director
09/05/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bizzie Lizzies (Restaurants) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02498482 . The registered office is Unit 4 Sidings Business Park, Engine Shed Lane, Skipton, North Yorkshire, BD23 1TB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

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

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue is recognised on a daily, point of sale basis
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 income statement 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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
2.5. Leasing and Hire Purchase Contracts
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 income statement 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 income statement 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.
2.7. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.

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2.8. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.

2.9. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

2.11. Impariment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 74 (2024: 74)
74 74
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 400,000
As at 31 March 2025 400,000
Amortisation
As at 1 April 2024 240,000
Provided during the period 40,000
As at 31 March 2025 280,000
...CONTINUED
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Net Book Value
As at 31 March 2025 120,000
As at 1 April 2024 160,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 537,110 210,402 240,129 987,641
Additions 86,024 - 3,000 89,024
As at 31 March 2025 623,134 210,402 243,129 1,076,665
Depreciation
As at 1 April 2024 286,933 64,652 218,796 570,381
Provided during the period 45,917 36,437 8,187 90,541
As at 31 March 2025 332,850 101,089 226,983 660,922
Net Book Value
As at 31 March 2025 290,284 109,313 16,146 415,743
As at 1 April 2024 250,177 145,750 21,333 417,260
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 19,936 13,595
Prepayments and accrued income 466 36,565
Amounts owed by group undertakings 392,486 197,181
412,888 247,341
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 33,769 41,822
Trade creditors 24,140 61,005
Bank loans and overdrafts 50,000 97,287
Corporation tax 29,267 8,018
Other taxes and social security 8,374 8,114
VAT 177,153 145,198
Net wages - 496
Other creditors 96,607 81,103
Accruals and deferred income 13,978 15,431
Directors' loan accounts 173 1,624
Amounts owed to group undertakings 25,000 21,000
458,461 481,098
Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £33,769 (2024 - £41,822) which are secured against the assets to which they relate.
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 107,913 141,683
Bank loans 175,000 75,000
282,913 216,683
Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £107,913 (2024 - £141,683) which are secured against the assets to which they relate.
9. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,206 (2024 - £9,506).
Contributions totalling £nil (2024 - £453) were payable to the fund at the year end, and are included in
creditors: amounts falling due within one year.
10. Related Party Transactions
Included in creditors: amounts falling due within one year, is a directors loan account balance of £173 (2024 - £1,624) owing to Mr A R Davison & Mrs K Davison.
The loan is interest free and repayable on demand.
11. Ultimate Controlling Party
The company is a wholly owned subsidiary undertaking of Bizzie Lizzies (Properties) Ltd. 
The registered office of Bizzie Lizzies (Properties) Ltd is First Floor Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QF.
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