Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 3 April 2023 false 1 April 2024 30 March 2025 30 March 2025 13270048 Mr Christopher Manners Mr Andrew Holland Mr Leo Johnson Mr Frederick Samengo-Turner Dodo Pubs Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13270048 2024-03-31 13270048 2025-03-30 13270048 2024-04-01 2025-03-30 13270048 frs-core:CurrentFinancialInstruments 2025-03-30 13270048 frs-core:ComputerEquipment 2025-03-30 13270048 frs-core:ComputerEquipment 2024-04-01 2025-03-30 13270048 frs-core:ComputerEquipment 2024-03-31 13270048 frs-core:FurnitureFittings 2025-03-30 13270048 frs-core:FurnitureFittings 2024-04-01 2025-03-30 13270048 frs-core:FurnitureFittings 2024-03-31 13270048 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-30 13270048 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-30 13270048 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 13270048 frs-core:PlantMachinery 2025-03-30 13270048 frs-core:PlantMachinery 2024-04-01 2025-03-30 13270048 frs-core:PlantMachinery 2024-03-31 13270048 frs-core:ShareCapital 2025-03-30 13270048 frs-core:RetainedEarningsAccumulatedLosses 2025-03-30 13270048 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-30 13270048 frs-bus:FilletedAccounts 2024-04-01 2025-03-30 13270048 frs-bus:SmallEntities 2024-04-01 2025-03-30 13270048 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-30 13270048 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-30 13270048 1 2024-04-01 2025-03-30 13270048 frs-bus:Director1 2024-04-01 2025-03-30 13270048 frs-bus:Director2 2024-04-01 2025-03-30 13270048 frs-bus:Director3 2024-04-01 2025-03-30 13270048 frs-bus:Director4 2024-04-01 2025-03-30 13270048 frs-countries:EnglandWales 2024-04-01 2025-03-30 13270048 2023-04-02 13270048 2024-03-31 13270048 2023-04-03 2024-03-31 13270048 frs-core:CurrentFinancialInstruments 2024-03-31 13270048 frs-core:ShareCapital 2024-03-31 13270048 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13270048
The Part and Parcel Pub Limited
Financial Statements
For The Year Ended 30 March 2025
Virgate Accounts Ltd
1st Floor Olympus House
Quedgeley
Gloucester
GL2 4NF
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13270048
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 299,710 328,701
299,710 328,701
CURRENT ASSETS
Stocks 5 9,704 7,203
Debtors 6 81,886 86,363
Cash at bank and in hand 37,847 31,926
129,437 125,492
Creditors: Amounts Falling Due Within One Year 7 (360,304 ) (372,206 )
NET CURRENT ASSETS (LIABILITIES) (230,867 ) (246,714 )
TOTAL ASSETS LESS CURRENT LIABILITIES 68,843 81,987
NET ASSETS 68,843 81,987
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 68,743 81,887
SHAREHOLDERS' FUNDS 68,843 81,987
For the year ending 30 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 Profit and Loss Account.
On behalf of the board
Mr Christopher Manners
Director
03/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Part and Parcel Pub Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13270048 . The registered office is 1st Floor Olympus House, Quedgeley, Gloucester, GL2 4NF.
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. 
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:
Leasehold 15 yrs straight line
Plant & Machinery 3 yrs straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 yrs straight line
2.4. Stocks and Work in Progress
Stocks 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 19)
20 19
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 367,138 63,859 15,809 16,454 463,260
Additions - 10,965 1,364 - 12,329
As at 30 March 2025 367,138 74,824 17,173 16,454 475,589
Depreciation
As at 1 April 2024 60,997 53,772 6,628 13,162 134,559
Provided during the period 24,472 11,768 2,402 2,678 41,320
As at 30 March 2025 85,469 65,540 9,030 15,840 175,879
Net Book Value
As at 30 March 2025 281,669 9,284 8,143 614 299,710
As at 1 April 2024 306,141 10,087 9,181 3,292 328,701
Page 2
Page 3
5. Stocks
2025 2024
£ £
Stock 9,704 7,203
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,387 1,133
Prepayments and accrued income 24,998 19,673
Other debtors 55,501 65,557
81,886 86,363
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 43,238 61,258
VAT 36,702 37,080
Other creditors 262 1,019
Accruals and deferred income 21,858 16,515
Amounts owed to group undertakings 258,244 256,334
360,304 372,206
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is Dodo Pubs Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 3